AB-Company: 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-Company
Largest movements
- Tangible fixed assets +€24,435
up €24,435 (+72.0%), from €33,954 to €58,390
of which Furniture and vehicles: +€26,844
- Cash -€9,973
down €9,973 (-22.0%), from €45,239 to €35,266
mainly Investment in fixed assets (net) (-€35,703) and Other debts (-€12,952)
- Receivables within one year -€4,112
down €4,112 (-69.5%), from €5,920 to €1,808
of which Trade receivables: -€4,172
- Deferred charges and accrued income +€1,458
up €1,458 (+1,301%), from €112 to €1,570
- Profit (loss) carried forward +€22,873
up €22,873 (+30.7%), from -€74,555 to -€51,682
- Other debts -€12,952
down €12,952 (-19.7%), from €65,670 to €52,718
- Tax, wage and social debts +€1,539
up €1,539 (+83.7%), from €1,839 to €3,378
- Gross operating margin +€37,163
up €37,163, from -€2,351 to €34,812
- Depreciation +€1,830
up €1,830 (+19.4%), from €9,437 to €11,267
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 | €85,225 | €97,034 | +€11,809 | +13.9% |
| Fixed assets | 21/28 | €33,954 | €58,390 | +€24,435 | +72.0% |
| Tangible fixed assets | 22/27 | €33,954 | €58,390 | +€24,435 | +72.0% |
| Land and buildings | 22 | €3,779 | €2,519 | -€1,260 | -33.3% |
| Plant, machinery and equipment | 23 | €21,688 | €20,539 | -€1,149 | -5.3% |
| Furniture and vehicles | 24 | €8,488 | €35,332 | +€26,844 | +316% |
| Current assets | 29/58 | €51,271 | €38,644 | -€12,627 | -24.6% |
| Amounts receivable within one year | 40/41 | €5,920 | €1,808 | -€4,112 | -69.5% |
| Trade receivables | 40 | €4,991 | €819 | -€4,172 | -83.6% |
| Other amounts receivable | 41 | €929 | €989 | +€60 | +6.5% |
| Cash at bank and in hand | 54/58 | €45,239 | €35,266 | -€9,973 | -22.0% |
| Deferred charges and accrued income | 490/1 | €112 | €1,570 | +€1,458 | +1,301% |
| Total equity and liabilities | 10/49 | €85,225 | €97,034 | +€11,809 | +13.9% |
| Equity | 10/15 | €13,445 | €36,318 | +€22,873 | +170% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,555 | -€51,682 | +€22,873 | +30.7% |
| Amounts payable | 17/49 | €71,780 | €60,716 | -€11,064 | -15.4% |
| Amounts payable within one year | 42/48 | €71,780 | €60,716 | -€11,064 | -15.4% |
| Trade debts | 44 | €31 | €380 | +€349 | +1,144% |
| Suppliers | 440/4 | €31 | €380 | +€349 | +1,144% |
| Advances received on contracts in progress | 46 | €4,240 | €4,240 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,839 | €3,378 | +€1,539 | +83.7% |
| Taxes | 450/3 | €1,839 | €3,378 | +€1,539 | +83.7% |
| Other amounts payable | 47/48 | €65,670 | €52,718 | -€12,952 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,437 | €11,267 | +€1,830 | +19.4% |
| Other operating charges | 640/8 | €938 | €1,025 | +€87 | +9.3% |
| Gross operating margin | 9900 | -€2,351 | €34,812 | +€37,163 | |
| Operating profit (loss) | 9901 | -€12,726 | €22,519 | +€35,245 | |
| Financial income | 75/76B | €552 | €483 | -€69 | -12.4% |
| Recurring financial income | 75 | €552 | €483 | -€69 | -12.4% |
| Financial charges | 65/66B | €22 | €27 | +€5 | +20.8% |
| Recurring financial charges | 65 | €22 | €27 | +€5 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,197 | €22,975 | +€35,172 | |
| Income taxes | 67/77 | - | €102 | +€102 | |
| Profit (loss) for the period | 9904 | -€12,197 | €22,873 | +€35,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,197 | €22,873 | +€35,070 |
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 30 October 2026 via checked.be.