AB Gestion administrative: 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 Gestion administrative
Largest movements
- Receivables within one year -€32,323
down €32,323 (-60.3%), from €53,563 to €21,240
of which Other amounts receivable: -€23,941
- Deferred charges and accrued income -€6,917
no longer reported in 2025 (was €6,917)
- Intangible fixed assets -€2,676
down €2,676 (-40.0%), from €6,689 to €4,014
- Tangible fixed assets -€1,876
down €1,876 (-62.9%), from €2,984 to €1,108
- Other debts -€57,900
down €57,900 (-54.3%), from €106,547 to €48,646
- Tax, wage and social debts +€11,609
up €11,609 (+19.9%), from €58,312 to €69,921
of which Taxes: +€8,641
- Taxes +€80,403
up €80,403 (+16,081%), from €500 to €80,903
- Gross operating margin +€15,411
up €15,411 (+8.8%), from €176,075 to €191,487
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 | €170,069 | €124,845 | -€45,223 | -26.6% |
| Fixed assets | 21/28 | €12,735 | €8,183 | -€4,552 | -35.7% |
| Intangible fixed assets | 21 | €6,689 | €4,014 | -€2,676 | -40.0% |
| Tangible fixed assets | 22/27 | €2,984 | €1,108 | -€1,876 | -62.9% |
| Plant, machinery and equipment | 23 | €2,984 | €1,108 | -€1,876 | -62.9% |
| Financial fixed assets | 28 | €3,062 | €3,062 | = | 0.0% |
| Current assets | 29/58 | €157,333 | €116,662 | -€40,671 | -25.9% |
| Amounts receivable within one year | 40/41 | €53,563 | €21,240 | -€32,323 | -60.3% |
| Trade receivables | 40 | €8,712 | €330 | -€8,382 | -96.2% |
| Other amounts receivable | 41 | €44,851 | €20,910 | -€23,941 | -53.4% |
| Cash at bank and in hand | 54/58 | €96,853 | €95,422 | -€1,432 | -1.5% |
| Deferred charges and accrued income | 490/1 | €6,917 | - | -€6,917 | |
| Total equity and liabilities | 10/49 | €170,069 | €124,845 | -€45,223 | -26.6% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €165,069 | €119,845 | -€45,223 | -27.4% |
| Amounts payable within one year | 42/48 | €165,069 | €118,568 | -€46,501 | -28.2% |
| Trade debts | 44 | €210 | - | -€210 | |
| Suppliers | 440/4 | €210 | - | -€210 | |
| Taxes, remuneration and social security | 45 | €58,312 | €69,921 | +€11,609 | +19.9% |
| Taxes | 450/3 | €54,726 | €63,368 | +€8,641 | +15.8% |
| Remuneration and social security | 454/9 | €3,586 | €6,554 | +€2,968 | +82.8% |
| Other amounts payable | 47/48 | €106,547 | €48,646 | -€57,900 | -54.3% |
| Accrued charges and deferred income | 492/3 | - | €1,278 | +€1,278 | |
| Remuneration, social security and pensions | 62 | €24,754 | €26,643 | +€1,889 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,857 | €3,439 | +€1,582 | +85.2% |
| Other operating charges | 640/8 | €387 | €1,311 | +€924 | +238% |
| Gross operating margin | 9900 | €176,075 | €191,487 | +€15,411 | +8.8% |
| Operating profit (loss) | 9901 | €149,077 | €160,094 | +€11,017 | +7.4% |
| Financial income | 75/76B | €929 | €1,796 | +€867 | +93.4% |
| Recurring financial income | 75 | €929 | €1,796 | +€867 | +93.4% |
| Financial charges | 65/66B | €72 | €49 | -€23 | -32.1% |
| Recurring financial charges | 65 | €72 | €49 | -€23 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €149,933 | €161,841 | +€11,908 | +7.9% |
| Income taxes | 67/77 | €500 | €80,903 | +€80,403 | +16,081% |
| Profit (loss) for the period | 9904 | €149,433 | €80,938 | -€68,496 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €149,433 | €80,938 | -€68,496 | -45.8% |
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 29 October 2026 via checked.be.