AB2: 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.
AB2
Largest movements
- Receivables after one year -€22,600
down €22,600 (-8.1%), from €278,236 to €255,636
- Receivables within one year +€19,586
up €19,586 (+1194.5%), from €1,640 to €21,226
of which Other amounts receivable: +€20,697
- Other debts +€5,862
up €5,862 (+37.9%), from €15,473 to €21,335
- Profit (loss) carried forward -€5,656
down €5,656 (-4.3%), from €132,488 to €126,832
- Gross operating margin -€16,320
down €16,320, from €11,632 to -€4,688
- Financial charges -€1,103
down €1,103 (-65.5%), from €1,683 to €580
- Financial income +€658
up €658, from €0 to €658
- Depreciation +€193
up €193 (+128.7%), from €150 to €344
- Taxes -€162
down €162 (-98.7%), from €164 to €2
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 | €280,910 | €278,131 | -€2,779 | -1.0% |
| Fixed assets | 21/28 | €881 | €777 | -€104 | -11.8% |
| Tangible fixed assets | 22/27 | €881 | €537 | -€344 | -39.0% |
| Furniture and vehicles | 24 | €881 | €537 | -€344 | -39.0% |
| Financial fixed assets | 28 | €0 | €240 | +€240 | |
| Current assets | 29/58 | €280,030 | €277,354 | -€2,675 | -1.0% |
| Amounts receivable after more than one year | 29 | €278,236 | €255,636 | -€22,600 | -8.1% |
| Other amounts receivable | 291 | €278,236 | €255,636 | -€22,600 | -8.1% |
| Amounts receivable within one year | 40/41 | €1,640 | €21,226 | +€19,586 | +1194.5% |
| Trade receivables | 40 | €1,111 | €0 | -€1,111 | -100.0% |
| Other amounts receivable | 41 | €529 | €21,226 | +€20,697 | +3915.9% |
| Cash at bank and in hand | 54/58 | €154 | €460 | +€307 | +199.3% |
| Deferred charges and accrued income | 490/1 | €0 | €32 | +€32 | |
| Total equity and liabilities | 10/49 | €280,910 | €278,131 | -€2,779 | -1.0% |
| Equity | 10/15 | €159,778 | €154,122 | -€5,656 | -3.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €0 | -€2,500 | -100.0% |
| Reserves not available under the articles | 1311 | €2,500 | €0 | -€2,500 | -100.0% |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €132,488 | €126,832 | -€5,656 | -4.3% |
| Amounts payable | 17/49 | €121,133 | €124,010 | +€2,877 | +2.4% |
| Amounts payable after more than one year | 17 | €2,354 | €0 | -€2,354 | -100.0% |
| Financial debts | 170/4 | €2,354 | €0 | -€2,354 | -100.0% |
| Amounts payable within one year | 42/48 | €16,518 | €21,749 | +€5,231 | +31.7% |
| Financial debts | 43 | €749 | €0 | -€749 | -100.0% |
| Credit institutions | 430/8 | €749 | €0 | -€749 | -100.0% |
| Trade debts | 44 | €132 | €414 | +€282 | +213.5% |
| Suppliers | 440/4 | €132 | €414 | +€282 | +213.5% |
| Taxes, remuneration and social security | 45 | €164 | €0 | -€164 | -100.0% |
| Taxes | 450/3 | €164 | €0 | -€164 | -100.0% |
| Other amounts payable | 47/48 | €15,473 | €21,335 | +€5,862 | +37.9% |
| Accrued charges and deferred income | 492/3 | €102,260 | €102,260 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €344 | +€193 | +128.7% |
| Other operating charges | 640/8 | €734 | €701 | -€33 | -4.6% |
| Non-recurring operating charges | 66A | €101 | €0 | -€101 | -100.0% |
| Gross operating margin | 9900 | €11,632 | -€4,688 | -€16,320 | |
| Operating profit (loss) | 9901 | €10,646 | -€5,732 | -€16,379 | |
| Financial income | 75/76B | €0 | €658 | +€658 | |
| Recurring financial income | 75 | €0 | €658 | +€658 | |
| Financial charges | 65/66B | €1,683 | €580 | -€1,103 | -65.5% |
| Recurring financial charges | 65 | €1,683 | €580 | -€1,103 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €8,964 | -€5,654 | -€14,618 | |
| Income taxes | 67/77 | €164 | €2 | -€162 | -98.7% |
| Profit (loss) for the period | 9904 | €8,800 | -€5,656 | -€14,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,800 | -€5,656 | -€14,455 |
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 1 October 2026 via checked.be.