AB...z Concept: 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...z Concept
Largest movements
- Receivables within one year +€16,065
up €16,065 (+35.1%), from €45,726 to €61,791
of which Trade receivables: +€36,300
- Cash +€7,436
up €7,436 (+8.0%), from €93,151 to €100,587
mainly Other debts (+€22,228) and Accrued charges and deferred income (+€4,000)
- Tangible fixed assets +€1,995
up €1,995 (+222%), from €897 to €2,892
- Other debts +€22,228
up €22,228 (+42.2%), from €52,649 to €74,877
- Accrued charges and deferred income +€4,000
new in 2025: €4,000
- Profit (loss) carried forward -€3,797
down €3,797 (-6.4%), from €59,350 to €55,554
- Tax, wage and social debts +€2,725
up €2,725 (+50.2%), from €5,431 to €8,156
of which Remuneration and social security: +€3,052
- Gross operating margin -€9,952
down €9,952 (-8.0%), from €125,076 to €115,124
- Depreciation -€4,014
down €4,014 (-90.1%), from €4,457 to €443
- Taxes -€1,364
down €1,364 (-75.1%), from €1,816 to €452
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 | €156,897 | €183,113 | +€26,215 | +16.7% |
| Fixed assets | 21/28 | €2,119 | €4,114 | +€1,995 | +94.1% |
| Tangible fixed assets | 22/27 | €897 | €2,892 | +€1,995 | +222% |
| Plant, machinery and equipment | 23 | €897 | €2,892 | +€1,995 | +222% |
| Financial fixed assets | 28 | €1,222 | €1,222 | = | 0.0% |
| Current assets | 29/58 | €154,778 | €178,999 | +€24,221 | +15.6% |
| Stocks and contracts in progress | 3 | €11,130 | €11,506 | +€375 | +3.4% |
| Stocks | 30/36 | €11,130 | €11,506 | +€375 | +3.4% |
| Amounts receivable within one year | 40/41 | €45,726 | €61,791 | +€16,065 | +35.1% |
| Trade receivables | 40 | €20,025 | €56,325 | +€36,300 | +181% |
| Other amounts receivable | 41 | €25,702 | €5,466 | -€20,236 | -78.7% |
| Current investments | 50/53 | €1,904 | €1,886 | -€17 | -0.9% |
| Cash at bank and in hand | 54/58 | €93,151 | €100,587 | +€7,436 | +8.0% |
| Deferred charges and accrued income | 490/1 | €2,867 | €3,229 | +€362 | +12.6% |
| Total equity and liabilities | 10/49 | €156,897 | €183,113 | +€26,215 | +16.7% |
| Equity | 10/15 | €79,810 | €76,014 | -€3,797 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,350 | €55,554 | -€3,797 | -6.4% |
| Amounts payable | 17/49 | €77,087 | €107,099 | +€30,012 | +38.9% |
| Amounts payable within one year | 42/48 | €77,087 | €103,099 | +€26,012 | +33.7% |
| Trade debts | 44 | €19,007 | €20,067 | +€1,060 | +5.6% |
| Suppliers | 440/4 | €19,007 | €20,067 | +€1,060 | +5.6% |
| Taxes, remuneration and social security | 45 | €5,431 | €8,156 | +€2,725 | +50.2% |
| Taxes | 450/3 | €2,761 | €2,434 | -€327 | -11.8% |
| Remuneration and social security | 454/9 | €2,670 | €5,722 | +€3,052 | +114% |
| Other amounts payable | 47/48 | €52,649 | €74,877 | +€22,228 | +42.2% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €115,462 | €115,626 | +€164 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,457 | €443 | -€4,014 | -90.1% |
| Other operating charges | 640/8 | €1,853 | €1,752 | -€101 | -5.5% |
| Gross operating margin | 9900 | €125,076 | €115,124 | -€9,952 | -8.0% |
| Operating profit (loss) | 9901 | €3,303 | -€2,698 | -€6,000 | |
| Financial income | 75/76B | €14 | €12 | -€3 | -18.5% |
| Recurring financial income | 75 | €14 | €12 | -€3 | -18.5% |
| Financial charges | 65/66B | €670 | €659 | -€12 | -1.7% |
| Recurring financial charges | 65 | €670 | €659 | -€12 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €2,647 | -€3,345 | -€5,991 | |
| Income taxes | 67/77 | €1,816 | €452 | -€1,364 | -75.1% |
| Profit (loss) for the period | 9904 | €831 | -€3,797 | -€4,627 | |
| Profit (loss) for the period to be appropriated | 9905 | €831 | -€3,797 | -€4,627 |
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 28 October 2026 via checked.be.