AB C&F: 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.
AB C&F
Largest movements
- Receivables within one year +€19,149
up €19,149 (+129%), from €14,839 to €33,988
of which Other amounts receivable: +€12,973
- Cash +€8,550
up €8,550 (+21.5%), from €39,743 to €48,294
mainly Other debts (+€66,216) and Net result for the year (+€24,418)
- Tangible fixed assets -€3,730
down €3,730 (-37.3%), from €10,002 to €6,272
- Other debts +€66,216
new in 2025: €66,216
- Reserves -€41,798
no longer reported in 2025 (was €41,798)
- Tax, wage and social debts -€4,689
down €4,689 (-32.0%), from €14,670 to €9,981
of which Taxes: -€4,689
- Trade debts +€4,148
up €4,148 (+136%), from €3,043 to €7,191
- Gross operating margin -€12,578
down €12,578 (-27.5%), from €45,657 to €33,080
- Depreciation -€3,046
down €3,046 (-61.6%), from €4,945 to €1,900
- Taxes -€2,692
down €2,692 (-28.1%), from €9,568 to €6,876
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 | €65,511 | €89,553 | +€24,041 | +36.7% |
| Fixed assets | 21/28 | €10,002 | €6,272 | -€3,730 | -37.3% |
| Tangible fixed assets | 22/27 | €10,002 | €6,272 | -€3,730 | -37.3% |
| Furniture and vehicles | 24 | €10,002 | €6,272 | -€3,730 | -37.3% |
| Current assets | 29/58 | €55,509 | €83,280 | +€27,771 | +50.0% |
| Amounts receivable within one year | 40/41 | €14,839 | €33,988 | +€19,149 | +129% |
| Trade receivables | 40 | €14,438 | €20,613 | +€6,176 | +42.8% |
| Other amounts receivable | 41 | €402 | €13,375 | +€12,973 | +3,230% |
| Cash at bank and in hand | 54/58 | €39,743 | €48,294 | +€8,550 | +21.5% |
| Deferred charges and accrued income | 490/1 | €926 | €998 | +€72 | +7.8% |
| Total equity and liabilities | 10/49 | €65,511 | €89,553 | +€24,041 | +36.7% |
| Equity | 10/15 | €47,798 | €6,000 | -€41,798 | -87.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €41,798 | - | -€41,798 | |
| Distributable reserves | 133 | €41,798 | - | -€41,798 | |
| Amounts payable | 17/49 | €17,713 | €83,553 | +€65,840 | +372% |
| Amounts payable within one year | 42/48 | €17,713 | €83,388 | +€65,675 | +371% |
| Trade debts | 44 | €3,043 | €7,191 | +€4,148 | +136% |
| Suppliers | 440/4 | €3,043 | €7,191 | +€4,148 | +136% |
| Taxes, remuneration and social security | 45 | €14,670 | €9,981 | -€4,689 | -32.0% |
| Taxes | 450/3 | €14,670 | €9,981 | -€4,689 | -32.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €66,216 | +€66,216 | |
| Accrued charges and deferred income | 492/3 | - | €164 | +€164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,945 | €1,900 | -€3,046 | -61.6% |
| Other operating charges | 640/8 | €231 | €254 | +€23 | +9.8% |
| Gross operating margin | 9900 | €45,657 | €33,080 | -€12,578 | -27.5% |
| Operating profit (loss) | 9901 | €40,481 | €30,926 | -€9,555 | -23.6% |
| Financial income | 75/76B | €0 | €443 | +€443 | +4,433,600% |
| Recurring financial income | 75 | €0 | €443 | +€443 | +4,433,600% |
| Financial charges | 65/66B | €346 | €76 | -€270 | -78.0% |
| Recurring financial charges | 65 | €346 | €76 | -€270 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €40,135 | €31,293 | -€8,842 | -22.0% |
| Income taxes | 67/77 | €9,568 | €6,876 | -€2,692 | -28.1% |
| Profit (loss) for the period | 9904 | €30,567 | €24,418 | -€6,150 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,567 | €24,418 | -€6,150 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.