AB OIL: 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 OIL
Largest movements
- Tangible fixed assets +€80,966
up €80,966 (+298%), from €27,134 to €108,100
- Receivables within one year +€50,419
up €50,419 (+25.3%), from €198,964 to €249,382
of which Other amounts receivable: +€43,534
- Cash +€49,627
new in 2025: €49,627
mainly Trade debts (+€60,856) and Tax, wage and social debts (+€53,028)
- Stocks and contracts +€15,603
up €15,603 (+12.4%), from €125,502 to €141,106
- Trade debts +€60,856
up €60,856 (+40.0%), from €152,019 to €212,875
- Tax, wage and social debts +€53,028
up €53,028 (+158%), from €33,633 to €86,661
of which Remuneration and social security: +€39,093
- Debts after one year +€53,011
up €53,011 (+422%), from €12,562 to €65,573
- Profit (loss) carried forward +€39,244
up €39,244 (+40.0%), from €98,053 to €137,297
- Short-term financial debts -€9,876
no longer reported in 2025 (was €9,876)
- Gross operating margin +€34,365
up €34,365 (+12.8%), from €268,206 to €302,572
- Staff costs +€24,822
up €24,822 (+12.3%), from €201,887 to €226,710
- Taxes -€12,423
no longer reported in 2025 (was €12,423)
- Depreciation +€8,558
up €8,558 (+60.2%), from €14,226 to €22,784
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 | €354,466 | €550,800 | +€196,334 | +55.4% |
| Fixed assets | 21/28 | €27,847 | €108,814 | +€80,966 | +291% |
| Tangible fixed assets | 22/27 | €27,134 | €108,100 | +€80,966 | +298% |
| Furniture and vehicles | 24 | €27,134 | €108,100 | +€80,966 | +298% |
| Financial fixed assets | 28 | €713 | €713 | = | 0.0% |
| Current assets | 29/58 | €326,619 | €441,986 | +€115,367 | +35.3% |
| Stocks and contracts in progress | 3 | €125,502 | €141,106 | +€15,603 | +12.4% |
| Stocks | 30/36 | €125,502 | €141,106 | +€15,603 | +12.4% |
| Amounts receivable within one year | 40/41 | €198,964 | €249,382 | +€50,419 | +25.3% |
| Trade receivables | 40 | €79,509 | €86,394 | +€6,885 | +8.7% |
| Other amounts receivable | 41 | €119,455 | €162,988 | +€43,534 | +36.4% |
| Cash at bank and in hand | 54/58 | - | €49,627 | +€49,627 | |
| Deferred charges and accrued income | 490/1 | €2,153 | €1,870 | -€282 | -13.1% |
| Total equity and liabilities | 10/49 | €354,466 | €550,800 | +€196,334 | +55.4% |
| Equity | 10/15 | €118,487 | €157,731 | +€39,244 | +33.1% |
| Contributions | 10/11 | €18,604 | €18,604 | = | 0.0% |
| Capital | 10 | €18,604 | €18,604 | = | 0.0% |
| Issued capital | 100 | €18,604 | €18,604 | = | 0.0% |
| Reserves | 13 | €1,830 | €1,830 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,830 | €1,830 | = | 0.0% |
| Legal reserve | 130 | €1,830 | €1,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,053 | €137,297 | +€39,244 | +40.0% |
| Amounts payable | 17/49 | €235,979 | €393,069 | +€157,090 | +66.6% |
| Amounts payable after more than one year | 17 | €12,562 | €65,573 | +€53,011 | +422% |
| Financial debts | 170/4 | €12,562 | €65,573 | +€53,011 | +422% |
| Amounts payable within one year | 42/48 | €223,379 | €327,457 | +€104,078 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €27,852 | €27,921 | +€69 | +0.2% |
| Financial debts | 43 | €9,876 | - | -€9,876 | |
| Credit institutions | 430/8 | €9,876 | - | -€9,876 | |
| Trade debts | 44 | €152,019 | €212,875 | +€60,856 | +40.0% |
| Suppliers | 440/4 | €152,019 | €212,875 | +€60,856 | +40.0% |
| Taxes, remuneration and social security | 45 | €33,633 | €86,661 | +€53,028 | +158% |
| Taxes | 450/3 | €16,648 | €30,583 | +€13,935 | +83.7% |
| Remuneration and social security | 454/9 | €16,985 | €56,078 | +€39,093 | +230% |
| Accrued charges and deferred income | 492/3 | €38 | €38 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €201,887 | €226,710 | +€24,822 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,226 | €22,784 | +€8,558 | +60.2% |
| Other operating charges | 640/8 | €2,075 | €4,164 | +€2,089 | +101% |
| Non-recurring operating charges | 66A | €1,750 | - | -€1,750 | |
| Gross operating margin | 9900 | €268,206 | €302,572 | +€34,365 | +12.8% |
| Operating profit (loss) | 9901 | €48,268 | €48,915 | +€647 | +1.3% |
| Financial charges | 65/66B | €6,983 | €9,671 | +€2,688 | +38.5% |
| Recurring financial charges | 65 | €6,983 | €9,671 | +€2,688 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €41,285 | €39,244 | -€2,041 | -4.9% |
| Income taxes | 67/77 | €12,423 | - | -€12,423 | |
| Profit (loss) for the period | 9904 | €28,862 | €39,244 | +€10,382 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,862 | €39,244 | +€10,382 | +36.0% |
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 14 October 2026 via checked.be.