AB+plan: 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+plan
Largest movements
- Tangible fixed assets -€47,562
down €47,562 (-8.9%), from €536,591 to €489,029
of which Land and buildings: -€45,586
- Profit (loss) carried forward +€45,338
up €45,338 (+38.5%), from €117,808 to €163,146
- Tax, wage and social debts -€35,006
down €35,006 (-50.0%), from €70,017 to €35,011
- Debts after one year -€34,278
down €34,278 (-10.0%), from €341,909 to €307,631
- Gross operating margin -€216,915
down €216,915 (-61.3%), from €353,575 to €136,660
- Taxes -€34,887
down €34,887 (-51.8%), from €67,401 to €32,514
- Other operating charges -€16,313
down €16,313 (-74.0%), from €22,032 to €5,719
- Financial income -€8,370
down €8,370 (-41.4%), from €20,199 to €11,830
of which Non-recurring financial income: -€14,943
- Depreciation -€7,614
down €7,614 (-13.8%), from €55,176 to €47,562
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.
Cash bridge derived
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 | €1,715,339 | €1,672,585 | -€42,753 | -2.5% |
| Fixed assets | 21/28 | €1,260,444 | €1,212,881 | -€47,562 | -3.8% |
| Tangible fixed assets | 22/27 | €536,591 | €489,029 | -€47,562 | -8.9% |
| Land and buildings | 22 | €507,532 | €461,946 | -€45,586 | -9.0% |
| Plant, machinery and equipment | 23 | €881 | €454 | -€427 | -48.5% |
| Furniture and vehicles | 24 | €1,700 | €1,700 | = | 0.0% |
| Other tangible fixed assets | 26 | €26,479 | €24,929 | -€1,550 | -5.9% |
| Financial fixed assets | 28 | €723,852 | €723,852 | = | 0.0% |
| Current assets | 29/58 | €454,895 | €459,704 | +€4,809 | +1.1% |
| Amounts receivable within one year | 40/41 | €445,029 | €448,724 | +€3,694 | +0.8% |
| Trade receivables | 40 | €144,060 | €111,960 | -€32,100 | -22.3% |
| Other amounts receivable | 41 | €300,969 | €336,764 | +€35,794 | +11.9% |
| Cash at bank and in hand | 54/58 | €9,421 | €10,562 | +€1,141 | +12.1% |
| Deferred charges and accrued income | 490/1 | €445 | €419 | -€26 | -5.9% |
| Total equity and liabilities | 10/49 | €1,715,339 | €1,672,585 | -€42,753 | -2.5% |
| Equity | 10/15 | €813,516 | €858,854 | +€45,338 | +5.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €677,116 | €677,116 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,865 | €1,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,865 | €1,865 | = | 0.0% |
| Tax-exempt reserves | 132 | €168,213 | €168,213 | = | 0.0% |
| Distributable reserves | 133 | €507,038 | €507,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,808 | €163,146 | +€45,338 | +38.5% |
| Provisions and deferred taxes | 16 | €56,071 | €56,071 | = | 0.0% |
| Deferred taxes | 168 | €56,071 | €56,071 | = | 0.0% |
| Amounts payable | 17/49 | €845,751 | €757,660 | -€88,091 | -10.4% |
| Amounts payable after more than one year | 17 | €341,909 | €307,631 | -€34,278 | -10.0% |
| Financial debts | 170/4 | €341,909 | €307,631 | -€34,278 | -10.0% |
| Amounts payable within one year | 42/48 | €503,842 | €450,029 | -€53,813 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €35,190 | €37,489 | +€2,299 | +6.5% |
| Financial debts | 43 | €30,912 | €15,386 | -€15,526 | -50.2% |
| Credit institutions | 430/8 | €30,912 | €15,386 | -€15,526 | -50.2% |
| Trade debts | 44 | €352,058 | €344,588 | -€7,470 | -2.1% |
| Suppliers | 440/4 | €352,058 | €344,588 | -€7,470 | -2.1% |
| Taxes, remuneration and social security | 45 | €70,017 | €35,011 | -€35,006 | -50.0% |
| Taxes | 450/3 | €70,017 | €35,011 | -€35,006 | -50.0% |
| Other amounts payable | 47/48 | €15,664 | €17,555 | +€1,891 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,176 | €47,562 | -€7,614 | -13.8% |
| Other operating charges | 640/8 | €22,032 | €5,719 | -€16,313 | -74.0% |
| Gross operating margin | 9900 | €353,575 | €136,660 | -€216,915 | -61.3% |
| Operating profit (loss) | 9901 | €276,366 | €83,378 | -€192,988 | -69.8% |
| Financial income | 75/76B | €20,199 | €11,830 | -€8,370 | -41.4% |
| Recurring financial income | 75 | €5,256 | €11,830 | +€6,573 | +125.1% |
| Non-recurring financial income | 76B | €14,943 | - | -€14,943 | |
| Financial charges | 65/66B | €18,053 | €17,356 | -€697 | -3.9% |
| Recurring financial charges | 65 | €18,053 | €17,356 | -€697 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €278,512 | €77,852 | -€200,661 | -72.0% |
| Transfer to deferred taxes | 680 | €56,071 | - | -€56,071 | |
| Income taxes | 67/77 | €67,401 | €32,514 | -€34,887 | -51.8% |
| Profit (loss) for the period | 9904 | €155,040 | €45,338 | -€109,702 | -70.8% |
| Transfer to tax-exempt reserves | 689 | €168,213 | - | -€168,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,173 | €45,338 | +€58,511 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.