A.B.T.A.: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
A.B.T.A.
Largest movements
- Cash +€54,212
up €54,212 (+51.2%), from €105,803 to €160,015
mainly Net result for the year (+€59,543) and Other debts (+€874)
- Receivables within one year +€3,304
up €3,304 (+27.3%), from €12,089 to €15,393
of which Other amounts receivable: +€2,541
- Reserves +€58,710
up €58,710 (+60.2%), from €97,577 to €156,287
- Taxes -€5,003
down €5,003 (-24.5%), from €20,463 to €15,459
- Gross operating margin +€1,529
up €1,529 (+2.0%), from €75,067 to €76,596
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,989 | €176,046 | +€58,057 | +49.2% |
| Current assets | 29/58 | €117,989 | €176,046 | +€58,057 | +49.2% |
| Amounts receivable within one year | 40/41 | €12,089 | €15,393 | +€3,304 | +27.3% |
| Trade receivables | 40 | €12,089 | €12,852 | +€764 | +6.3% |
| Other amounts receivable | 41 | - | €2,541 | +€2,541 | |
| Cash at bank and in hand | 54/58 | €105,803 | €160,015 | +€54,212 | +51.2% |
| Deferred charges and accrued income | 490/1 | €98 | €639 | +€541 | +553% |
| Total equity and liabilities | 10/49 | €117,989 | €176,046 | +€58,057 | +49.2% |
| Equity | 10/15 | €100,577 | €159,287 | +€58,710 | +58.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €97,577 | €156,287 | +€58,710 | +60.2% |
| Distributable reserves | 133 | €97,577 | €156,287 | +€58,710 | +60.2% |
| Amounts payable | 17/49 | €17,412 | €16,759 | -€653 | -3.8% |
| Amounts payable within one year | 42/48 | €17,412 | €16,759 | -€653 | -3.8% |
| Trade debts | 44 | €400 | €605 | +€206 | +51.5% |
| Suppliers | 440/4 | €400 | €605 | +€206 | +51.5% |
| Taxes, remuneration and social security | 45 | €15,860 | €14,127 | -€1,733 | -10.9% |
| Taxes | 450/3 | €15,860 | €14,127 | -€1,733 | -10.9% |
| Other amounts payable | 47/48 | €1,152 | €2,026 | +€874 | +75.8% |
| Other operating charges | 640/8 | €280 | €688 | +€407 | +145% |
| Gross operating margin | 9900 | €75,067 | €76,596 | +€1,529 | +2.0% |
| Operating profit (loss) | 9901 | €74,786 | €75,908 | +€1,122 | +1.5% |
| Financial charges | 65/66B | €1,126 | €905 | -€221 | -19.6% |
| Recurring financial charges | 65 | €1,126 | €905 | -€221 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €73,660 | €75,003 | +€1,343 | +1.8% |
| Income taxes | 67/77 | €20,463 | €15,459 | -€5,003 | -24.5% |
| Profit (loss) for the period | 9904 | €53,197 | €59,543 | +€6,346 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,197 | €59,543 | +€6,346 | +11.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.