AB2C: 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.
AB2C
Largest movements
- Receivables within one year -€17,206
down €17,206 (-81.4%), from €21,146 to €3,940
of which Trade receivables: -€19,093
- Tangible fixed assets -€8,250
down €8,250 (-30.0%), from €27,480 to €19,230
of which Furniture and vehicles: -€4,500
- Cash -€2,337
down €2,337 (-21.3%), from €10,986 to €8,649
mainly Net result for the year (-€16,816) and Trade debts (-€11,173)
- Profit (loss) carried forward -€16,816
down €16,816 (-3,922%), from -€429 to -€17,244
- Trade debts -€11,173
down €11,173 (-90.3%), from €12,371 to €1,198
- Other debts +€602
up €602 (+1.4%), from €42,809 to €43,411
- Staff costs +€6,620
up €6,620 (+738%), from €897 to €7,517
- Gross operating margin -€5,658
down €5,658 (-84.9%), from €6,663 to €1,004
- Depreciation +€2,730
up €2,730 (+49.4%), from €5,520 to €8,250
- Financial charges +€1,263
up €1,263 (+219%), from €576 to €1,839
- Other operating charges +€116
up €116 (+119%), from €98 to €213
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 | €60,153 | €32,366 | -€27,787 | -46.2% |
| Fixed assets | 21/28 | €27,685 | €19,435 | -€8,250 | -29.8% |
| Tangible fixed assets | 22/27 | €27,480 | €19,230 | -€8,250 | -30.0% |
| Plant, machinery and equipment | 23 | €12,480 | €8,730 | -€3,750 | -30.0% |
| Furniture and vehicles | 24 | €15,000 | €10,500 | -€4,500 | -30.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €32,468 | €12,932 | -€19,537 | -60.2% |
| Amounts receivable within one year | 40/41 | €21,146 | €3,940 | -€17,206 | -81.4% |
| Trade receivables | 40 | €20,867 | €1,774 | -€19,093 | -91.5% |
| Other amounts receivable | 41 | €279 | €2,166 | +€1,887 | +675% |
| Cash at bank and in hand | 54/58 | €10,986 | €8,649 | -€2,337 | -21.3% |
| Deferred charges and accrued income | 490/1 | €336 | €342 | +€7 | +2.0% |
| Total equity and liabilities | 10/49 | €60,153 | €32,366 | -€27,787 | -46.2% |
| Equity | 10/15 | €3,572 | -€13,243 | -€16,816 | |
| Contributions | 10/11 | €4,001 | €4,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€429 | -€17,244 | -€16,816 | -3,922% |
| Amounts payable | 17/49 | €56,580 | €45,609 | -€10,971 | -19.4% |
| Amounts payable within one year | 42/48 | €56,580 | €45,609 | -€10,971 | -19.4% |
| Trade debts | 44 | €12,371 | €1,198 | -€11,173 | -90.3% |
| Suppliers | 440/4 | €12,371 | €1,198 | -€11,173 | -90.3% |
| Taxes, remuneration and social security | 45 | €1,400 | €1,000 | -€400 | -28.6% |
| Remuneration and social security | 454/9 | €1,400 | €1,000 | -€400 | -28.6% |
| Other amounts payable | 47/48 | €42,809 | €43,411 | +€602 | +1.4% |
| Remuneration, social security and pensions | 62 | €897 | €7,517 | +€6,620 | +738% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,520 | €8,250 | +€2,730 | +49.4% |
| Other operating charges | 640/8 | €98 | €213 | +€116 | +119% |
| Gross operating margin | 9900 | €6,663 | €1,004 | -€5,658 | -84.9% |
| Operating profit (loss) | 9901 | €148 | -€14,976 | -€15,124 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €576 | €1,839 | +€1,263 | +219% |
| Recurring financial charges | 65 | €576 | €1,839 | +€1,263 | +219% |
| Profit (loss) for the period before taxes | 9903 | -€429 | -€16,816 | -€16,387 | -3,822% |
| Profit (loss) for the period | 9904 | -€429 | -€16,816 | -€16,387 | -3,822% |
| Profit (loss) for the period to be appropriated | 9905 | -€429 | -€16,816 | -€16,387 | -3,822% |
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 15 October 2026 via checked.be.