AB&H: 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&H
Largest movements
- Cash +€46,410
up €46,410 (+115%), from €40,218 to €86,627
mainly Other debts (+€200,000) and Net result for the year (+€163,271)
- Other debts +€200,000
up €200,000 (+7.9%), from €2.5m to €2.7m
- Debts after one year -€143,214
down €143,214 (-92.3%), from €155,226 to €12,012
- Reserves -€36,729
down €36,729 (-7.1%), from €514,711 to €477,982
- Financial income -€61,540
down €61,540 (-27.8%), from €221,540 to €160,000
- Gross operating margin -€2,787
down €2,787 (-24.5%), from €11,368 to €8,581
- Financial charges -€1,502
down €1,502 (-32.8%), from €4,573 to €3,072
- Taxes -€883
down €883 (-44.7%), from €1,973 to €1,090
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 | €3,383,249 | €3,404,248 | +€21,000 | +0.6% |
| Fixed assets | 21/28 | €3,230,000 | €3,230,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,230,000 | €3,230,000 | = | 0.0% |
| Current assets | 29/58 | €153,249 | €174,248 | +€21,000 | +13.7% |
| Amounts receivable within one year | 40/41 | €113,031 | €87,621 | -€25,410 | -22.5% |
| Trade receivables | 40 | €50,820 | €25,410 | -€25,410 | -50.0% |
| Other amounts receivable | 41 | €62,211 | €62,211 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,218 | €86,627 | +€46,410 | +115% |
| Total equity and liabilities | 10/49 | €3,383,249 | €3,404,248 | +€21,000 | +0.6% |
| Equity | 10/15 | €534,711 | €497,982 | -€36,729 | -6.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €514,711 | €477,982 | -€36,729 | -7.1% |
| Distributable reserves | 133 | €514,711 | €477,982 | -€36,729 | -7.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,848,537 | €2,906,266 | +€57,729 | +2.0% |
| Amounts payable after more than one year | 17 | €155,226 | €12,012 | -€143,214 | -92.3% |
| Financial debts | 170/4 | €155,226 | €12,012 | -€143,214 | -92.3% |
| Amounts payable within one year | 42/48 | €2,692,615 | €2,894,254 | +€201,639 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €141,518 | €143,214 | +€1,697 | +1.2% |
| Trade debts | 44 | €24,200 | €24,701 | +€501 | +2.1% |
| Suppliers | 440/4 | €24,200 | €24,701 | +€501 | +2.1% |
| Taxes, remuneration and social security | 45 | €3,113 | €2,555 | -€559 | -18.0% |
| Taxes | 450/3 | €3,113 | €2,555 | -€559 | -18.0% |
| Other amounts payable | 47/48 | €2,523,784 | €2,723,784 | +€200,000 | +7.9% |
| Accrued charges and deferred income | 492/3 | €696 | €0 | -€696 | -100% |
| Other operating charges | 640/8 | €1,093 | €1,148 | +€55 | +5.0% |
| Gross operating margin | 9900 | €11,368 | €8,581 | -€2,787 | -24.5% |
| Operating profit (loss) | 9901 | €10,275 | €7,433 | -€2,842 | -27.7% |
| Financial income | 75/76B | €221,540 | €160,000 | -€61,540 | -27.8% |
| Recurring financial income | 75 | €221,540 | €160,000 | -€61,540 | -27.8% |
| Financial charges | 65/66B | €4,573 | €3,072 | -€1,502 | -32.8% |
| Recurring financial charges | 65 | €4,573 | €3,072 | -€1,502 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €227,241 | €164,361 | -€62,880 | -27.7% |
| Income taxes | 67/77 | €1,973 | €1,090 | -€883 | -44.7% |
| Profit (loss) for the period | 9904 | €225,268 | €163,271 | -€61,997 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €225,268 | €163,271 | -€61,997 | -27.5% |
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 21 October 2026 via checked.be.