Ab: what changed
Two fiscal 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.
Ab
Largest movements
- Receivables within one year +€21,199
up €21,199 (+135.4%), from €15,653 to €36,852
of which Trade receivables: +€21,211
- Deferred charges and accrued income +€9,808
up €9,808 (+70.6%), from €13,890 to €23,698
- Cash +€2,828
up €2,828 (+5.4%), from €52,260 to €55,088
mainly Accrued charges and deferred income (+€30,906) and Trade debts (+€3,753)
- Accrued charges and deferred income +€30,906
up €30,906 (+80.2%), from €38,560 to €69,466
- Trade debts +€3,753
up €3,753 (+119.7%), from €3,134 to €6,887
- Profit (loss) carried forward -€1,285
down €1,285 (-3.1%), from €41,577 to €40,292
- Gross operating margin -€6,364
down €6,364, from €5,907 to -€457
- Depreciation +€86
up €86 (+23.0%), from €374 to €460
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.
Cash bridge derived
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 | €83,271 | €116,645 | +€33,374 | +40.1% |
| Fixed assets | 21/28 | €1,468 | €1,007 | -€460 | -31.4% |
| Tangible fixed assets | 22/27 | €1,468 | €1,007 | -€460 | -31.4% |
| Furniture and vehicles | 24 | €1,468 | €1,007 | -€460 | -31.4% |
| Current assets | 29/58 | €81,804 | €115,638 | +€33,834 | +41.4% |
| Amounts receivable within one year | 40/41 | €15,653 | €36,852 | +€21,199 | +135.4% |
| Trade receivables | 40 | €0 | €21,211 | +€21,211 | |
| Other amounts receivable | 41 | €15,653 | €15,641 | -€11 | -0.1% |
| Cash at bank and in hand | 54/58 | €52,260 | €55,088 | +€2,828 | +5.4% |
| Deferred charges and accrued income | 490/1 | €13,890 | €23,698 | +€9,808 | +70.6% |
| Total equity and liabilities | 10/49 | €83,271 | €116,645 | +€33,374 | +40.1% |
| Equity | 10/15 | €41,577 | €40,292 | -€1,285 | -3.1% |
| Profit (loss) carried forward | 14 | €41,577 | €40,292 | -€1,285 | -3.1% |
| Amounts payable | 17/49 | €41,694 | €76,353 | +€34,659 | +83.1% |
| Amounts payable within one year | 42/48 | €3,134 | €6,887 | +€3,753 | +119.7% |
| Trade debts | 44 | €3,134 | €6,887 | +€3,753 | +119.7% |
| Suppliers | 440/4 | €3,134 | €6,887 | +€3,753 | +119.7% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €38,560 | €69,466 | +€30,906 | +80.2% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €460 | +€86 | +23.0% |
| Gross operating margin | 9900 | €5,907 | -€457 | -€6,364 | |
| Operating profit (loss) | 9901 | €5,533 | -€917 | -€6,450 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €334 | €368 | +€33 | +10.0% |
| Recurring financial charges | 65 | €334 | €368 | +€33 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €5,198 | -€1,285 | -€6,483 | |
| Profit (loss) for the period | 9904 | €5,198 | -€1,285 | -€6,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,198 | -€1,285 | -€6,483 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.