AB.5: 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.5
Largest movements
- Cash +€36,158
up €36,158 (+713.3%), from €5,069 to €41,227
mainly Current investments (+€18,260) and Net result for the year (+€9,887)
- Current investments -€18,260
down €18,260 (-52.6%), from €34,708 to €16,449
- Profit (loss) carried forward +€9,887
up €9,887 (+79.8%), from -€12,396 to -€2,509
- Other debts +€5,070
up €5,070 (+17.0%), from €29,865 to €34,935
- Tax, wage and social debts +€3,989
new in 2025: €3,989
- Trade debts -€1,006
down €1,006 (-85.0%), from €1,184 to €178
- Financial income +€10,328
up €10,328 (+160.4%), from €6,438 to €16,766
- Taxes +€4,624
new in 2025: €4,624
- Financial charges +€1,036
up €1,036 (+87.7%), from €1,181 to €2,217
- Gross operating margin +€953
up €953, from -€603 to €350
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 | €40,467 | €58,408 | +€17,940 | +44.3% |
| Current assets | 29/58 | €40,467 | €58,408 | +€17,940 | +44.3% |
| Amounts receivable within one year | 40/41 | €690 | €732 | +€42 | +6.0% |
| Trade receivables | 40 | €690 | €691 | +€1 | +0.1% |
| Other amounts receivable | 41 | - | €41 | +€41 | |
| Current investments | 50/53 | €34,708 | €16,449 | -€18,260 | -52.6% |
| Cash at bank and in hand | 54/58 | €5,069 | €41,227 | +€36,158 | +713.3% |
| Total equity and liabilities | 10/49 | €40,467 | €58,408 | +€17,940 | +44.3% |
| Equity | 10/15 | €9,418 | €19,306 | +€9,887 | +105.0% |
| Contributions | 10/11 | €19,831 | €19,831 | +€0 | 0.0% |
| Reserves | 13 | €1,983 | €1,983 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,396 | -€2,509 | +€9,887 | +79.8% |
| Amounts payable | 17/49 | €31,049 | €39,102 | +€8,053 | +25.9% |
| Amounts payable within one year | 42/48 | €31,049 | €39,102 | +€8,053 | +25.9% |
| Trade debts | 44 | €1,184 | €178 | -€1,006 | -85.0% |
| Suppliers | 440/4 | €1,184 | €178 | -€1,006 | -85.0% |
| Taxes, remuneration and social security | 45 | - | €3,989 | +€3,989 | |
| Taxes | 450/3 | - | €3,989 | +€3,989 | |
| Other amounts payable | 47/48 | €29,865 | €34,935 | +€5,070 | +17.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.9% |
| Gross operating margin | 9900 | -€603 | €350 | +€953 | |
| Operating profit (loss) | 9901 | -€987 | -€37 | +€950 | +96.3% |
| Financial income | 75/76B | €6,438 | €16,766 | +€10,328 | +160.4% |
| Recurring financial income | 75 | €6,438 | €16,766 | +€10,328 | +160.4% |
| Financial charges | 65/66B | €1,181 | €2,217 | +€1,036 | +87.7% |
| Recurring financial charges | 65 | €1,181 | €2,217 | +€1,036 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | €4,270 | €14,512 | +€10,242 | +239.9% |
| Income taxes | 67/77 | - | €4,624 | +€4,624 | |
| Profit (loss) for the period | 9904 | €4,270 | €9,887 | +€5,617 | +131.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,270 | €9,887 | +€5,617 | +131.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.