A.B. Trading: 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. Trading
Largest movements
- Tangible fixed assets -€4,718
down €4,718 (-10.1%), from €46,812 to €42,094
- Stocks and contracts +€2,000
up €2,000 (+400%), from €500 to €2,500
- Cash +€707
up €707 (+410%), from €172 to €879
mainly Other debts (+€12,079) and Depreciation (+€4,718)
- Profit (loss) carried forward -€15,716
down €15,716 (-15.6%), from -€100,428 to -€116,144
- Other debts +€12,079
up €12,079 (+9.1%), from €132,792 to €144,871
- Trade debts +€661
new in 2025: €661
- Tax, wage and social debts +€526
new in 2025: €526
- Gross operating margin -€5,091
down €5,091 (-229%), from -€2,226 to -€7,317
- Financial charges +€615
up €615 (+98.8%), from €622 to €1,237
of which Financial charges: +€409
- Financial income +€355
new in 2025: €355
of which Financial income: +€355
- Depreciation +€237
up €237 (+5.3%), from €4,481 to €4,718
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 | €50,993 | €48,527 | -€2,467 | -4.8% |
| Fixed assets | 21/28 | €46,812 | €42,094 | -€4,718 | -10.1% |
| Tangible fixed assets | 22/27 | €46,812 | €42,094 | -€4,718 | -10.1% |
| Plant, machinery and equipment | 23 | €46,812 | €42,094 | -€4,718 | -10.1% |
| Current assets | 29/58 | €4,181 | €6,432 | +€2,251 | +53.8% |
| Stocks and contracts in progress | 3 | €500 | €2,500 | +€2,000 | +400% |
| Stocks | 30/36 | €500 | €2,500 | +€2,000 | +400% |
| Amounts receivable within one year | 40/41 | €3,509 | €3,053 | -€456 | -13.0% |
| Other amounts receivable | 41 | €3,509 | €3,053 | -€456 | -13.0% |
| Cash at bank and in hand | 54/58 | €172 | €879 | +€707 | +410% |
| Total equity and liabilities | 10/49 | €50,993 | €48,527 | -€2,467 | -4.8% |
| Equity | 10/15 | -€81,816 | -€97,532 | -€15,716 | -19.2% |
| Contributions | 10/11 | €18,612 | €18,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,428 | -€116,144 | -€15,716 | -15.6% |
| Amounts payable | 17/49 | €132,809 | €146,058 | +€13,249 | +10.0% |
| Amounts payable within one year | 42/48 | €132,792 | €146,058 | +€13,266 | +10.0% |
| Trade debts | 44 | - | €661 | +€661 | |
| Suppliers | 440/4 | - | €661 | +€661 | |
| Taxes, remuneration and social security | 45 | - | €526 | +€526 | |
| Taxes | 450/3 | - | €526 | +€526 | |
| Other amounts payable | 47/48 | €132,792 | €144,871 | +€12,079 | +9.1% |
| Accrued charges and deferred income | 492/3 | €17 | - | -€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,481 | €4,718 | +€237 | +5.3% |
| Other operating charges | 640/8 | €2,804 | €2,799 | -€5 | -0.2% |
| Gross operating margin | 9900 | -€2,226 | -€7,317 | -€5,091 | -229% |
| Operating profit (loss) | 9901 | -€9,510 | -€14,834 | -€5,324 | -56.0% |
| Financial income | 75/76B | - | €355 | +€355 | |
| Recurring financial income | 75 | - | €355 | +€355 | |
| Non-recurring financial income | 76B | - | €355 | +€355 | |
| Financial charges | 65/66B | €622 | €1,237 | +€615 | +98.8% |
| Recurring financial charges | 65 | €215 | €623 | +€409 | +190% |
| Non-recurring financial charges | 66B | €407 | €613 | +€206 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,132 | -€15,716 | -€5,584 | -55.1% |
| Profit (loss) for the period | 9904 | -€10,132 | -€15,716 | -€5,584 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,132 | -€15,716 | -€5,584 | -55.1% |
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 22 October 2026 via checked.be.