Ab4B: 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.
Ab4B
Largest movements
- Cash +€13,037
up €13,037 (+1,480%), from €881 to €13,918
mainly Net result for the year (+€19,357) and Other debts (+€15,117)
- Receivables within one year +€9,876
up €9,876 (+271%), from €3,645 to €13,521
of which Trade receivables: +€10,035
- Tangible fixed assets +€5,053
up €5,053 (+400%), from €1,262 to €6,315
- Other debts +€15,117
up €15,117 (+1,719%), from €879 to €15,997
- Tax, wage and social debts +€5,922
up €5,922 (+115%), from €5,156 to €11,078
- Profit (loss) carried forward +€4,357
up €4,357, from -€4,209 to €148
- Trade debts +€2,664
up €2,664 (+885%), from €301 to €2,965
- Gross operating margin +€22,722
up €22,722 (+452%), from €5,027 to €27,750
- Taxes +€5,799
up €5,799 (+4,157%), from €140 to €5,939
- Other operating charges -€1,037
down €1,037 (-47.7%), from €2,175 to €1,138
- Depreciation +€939
up €939 (+595%), from €158 to €1,097
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 | €7,128 | €35,188 | +€28,060 | +394% |
| Fixed assets | 21/28 | €1,317 | €6,370 | +€5,053 | +384% |
| Tangible fixed assets | 22/27 | €1,262 | €6,315 | +€5,053 | +400% |
| Furniture and vehicles | 24 | €1,262 | €6,315 | +€5,053 | +400% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €5,811 | €28,818 | +€23,008 | +396% |
| Amounts receivable within one year | 40/41 | €3,645 | €13,521 | +€9,876 | +271% |
| Trade receivables | 40 | €3,486 | €13,521 | +€10,035 | +288% |
| Other amounts receivable | 41 | €159 | - | -€159 | |
| Cash at bank and in hand | 54/58 | €881 | €13,918 | +€13,037 | +1,480% |
| Deferred charges and accrued income | 490/1 | €1,284 | €1,379 | +€95 | +7.4% |
| Total equity and liabilities | 10/49 | €7,128 | €35,188 | +€28,060 | +394% |
| Equity | 10/15 | €791 | €5,148 | +€4,357 | +551% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,209 | €148 | +€4,357 | |
| Amounts payable | 17/49 | €6,337 | €30,040 | +€23,703 | +374% |
| Amounts payable within one year | 42/48 | €6,337 | €30,040 | +€23,703 | +374% |
| Trade debts | 44 | €301 | €2,965 | +€2,664 | +885% |
| Suppliers | 440/4 | €301 | €2,965 | +€2,664 | +885% |
| Taxes, remuneration and social security | 45 | €5,156 | €11,078 | +€5,922 | +115% |
| Taxes | 450/3 | €5,156 | €11,078 | +€5,922 | +115% |
| Other amounts payable | 47/48 | €879 | €15,997 | +€15,117 | +1,719% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €1,097 | +€939 | +595% |
| Other operating charges | 640/8 | €2,175 | €1,138 | -€1,037 | -47.7% |
| Non-recurring operating charges | 66A | €423 | - | -€423 | |
| Gross operating margin | 9900 | €5,027 | €27,750 | +€22,722 | +452% |
| Operating profit (loss) | 9901 | €2,272 | €25,515 | +€23,243 | +1,023% |
| Financial income | 75/76B | €4 | €1 | -€3 | -74.6% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -74.6% |
| Financial charges | 65/66B | €274 | €220 | -€54 | -19.6% |
| Recurring financial charges | 65 | €274 | €220 | -€54 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €2,003 | €25,296 | +€23,294 | +1,163% |
| Income taxes | 67/77 | €140 | €5,939 | +€5,799 | +4,157% |
| Profit (loss) for the period | 9904 | €1,863 | €19,357 | +€17,494 | +939% |
| Profit (loss) for the period to be appropriated | 9905 | €1,863 | €19,357 | +€17,494 | +939% |
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.