AB COUNT: 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 COUNT
Largest movements
- Current investments +€81,080
up €81,080 (+15.5%), from €522,863 to €603,943
- Receivables after one year -€57,528
down €57,528 (-38.4%), from €149,765 to €92,237
- Tangible fixed assets -€21,239
down €21,239 (-26.8%), from €79,195 to €57,956
- Cash -€8,959
down €8,959 (-11.1%), from €80,770 to €71,812
mainly Current investments (-€81,080) and Contributions, distributions and other (-€31,353)
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€36,572
up €36,572 (+233.4%), from €15,669 to €52,241
- Gross operating margin -€28,276
down €28,276 (-70.7%), from €39,997 to €11,722
- Depreciation +€16,964
up €16,964 (+396.8%), from €4,275 to €21,239
- Taxes -€5,926
down €5,926 (-34.2%), from €17,315 to €11,389
- Other operating charges -€1,143
down €1,143 (-63.4%), from €1,802 to €659
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €839,142 | €836,115 | -€3,027 | -0.4% |
| Fixed assets | 21/28 | €79,195 | €57,956 | -€21,239 | -26.8% |
| Tangible fixed assets | 22/27 | €79,195 | €57,956 | -€21,239 | -26.8% |
| Furniture and vehicles | 24 | €79,195 | €57,956 | -€21,239 | -26.8% |
| Current assets | 29/58 | €759,947 | €778,159 | +€18,212 | +2.4% |
| Amounts receivable after more than one year | 29 | €149,765 | €92,237 | -€57,528 | -38.4% |
| Other amounts receivable | 291 | €149,765 | €92,237 | -€57,528 | -38.4% |
| Amounts receivable within one year | 40/41 | €4,510 | €10,168 | +€5,657 | +125.4% |
| Trade receivables | 40 | €4,510 | €10,168 | +€5,657 | +125.4% |
| Current investments | 50/53 | €522,863 | €603,943 | +€81,080 | +15.5% |
| Cash at bank and in hand | 54/58 | €80,770 | €71,812 | -€8,959 | -11.1% |
| Deferred charges and accrued income | 490/1 | €2,039 | - | -€2,039 | |
| Total equity and liabilities | 10/49 | €839,142 | €836,115 | -€3,027 | -0.4% |
| Equity | 10/15 | €818,840 | €816,926 | -€1,914 | -0.2% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €766,152 | €764,238 | -€1,914 | -0.2% |
| Distributable reserves | 133 | €766,152 | €764,238 | -€1,914 | -0.2% |
| Profit (loss) carried forward | 14 | €28,688 | €28,688 | = | 0.0% |
| Amounts payable | 17/49 | €20,302 | €19,189 | -€1,113 | -5.5% |
| Amounts payable within one year | 42/48 | €17,652 | €16,689 | -€963 | -5.5% |
| Trade debts | 44 | €1,814 | €2,230 | +€416 | +22.9% |
| Suppliers | 440/4 | €1,814 | €2,230 | +€416 | +22.9% |
| Taxes, remuneration and social security | 45 | €10,163 | €14,459 | +€4,296 | +42.3% |
| Taxes | 450/3 | €10,163 | €5,425 | -€4,739 | -46.6% |
| Remuneration and social security | 454/9 | - | €9,034 | +€9,034 | |
| Other amounts payable | 47/48 | €5,674 | - | -€5,674 | |
| Accrued charges and deferred income | 492/3 | €2,650 | €2,500 | -€150 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,275 | €21,239 | +€16,964 | +396.8% |
| Other operating charges | 640/8 | €1,802 | €659 | -€1,143 | -63.4% |
| Gross operating margin | 9900 | €39,997 | €11,722 | -€28,276 | -70.7% |
| Operating profit (loss) | 9901 | €33,920 | -€10,177 | -€44,097 | |
| Financial income | 75/76B | €15,669 | €52,241 | +€36,572 | +233.4% |
| Recurring financial income | 75 | €15,669 | €52,241 | +€36,572 | +233.4% |
| Financial charges | 65/66B | €414 | €1,237 | +€823 | +198.5% |
| Recurring financial charges | 65 | €414 | €1,237 | +€823 | +198.5% |
| Profit (loss) for the period before taxes | 9903 | €49,175 | €40,827 | -€8,348 | -17.0% |
| Income taxes | 67/77 | €17,315 | €11,389 | -€5,926 | -34.2% |
| Profit (loss) for the period | 9904 | €31,860 | €29,439 | -€2,422 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,860 | €29,439 | -€2,422 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.