ABA-JOUR-GENT: 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.
ABA-JOUR-GENT
Largest movements
- Receivables within one year +€7,126
up €7,126 (+307%), from €2,318 to €9,443
of which Other amounts receivable: +€3,996
- Deferred charges and accrued income +€4,065
new in 2025: €4,065
- Tangible fixed assets -€2,675
down €2,675 (-64.0%), from €4,182 to €1,507
of which Furniture and vehicles: -€1,795
- Stocks and contracts -€1,372
down €1,372 (-14.0%), from €9,816 to €8,444
- Cash +€966
up €966 (+1.5%), from €65,816 to €66,781
mainly Net result for the year (+€13,434) and Trade debts (+€7,496)
- Tax, wage and social debts -€18,546
down €18,546 (-38.0%), from €48,843 to €30,296
of which Remuneration and social security: -€14,312
- Profit (loss) carried forward +€13,434
up €13,434 (+12.8%), from -€104,865 to -€91,431
- Trade debts +€7,496
up €7,496 (+13.8%), from €54,390 to €61,886
- Other debts +€5,726
up €5,726 (+41.7%), from €13,733 to €19,459
- Gross operating margin +€21,999
up €21,999 (+8.8%), from €250,491 to €272,490
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 | €82,132 | €90,241 | +€8,109 | +9.9% |
| Fixed assets | 21/28 | €4,182 | €1,507 | -€2,675 | -64.0% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -100% |
| Tangible fixed assets | 22/27 | €4,182 | €1,507 | -€2,675 | -64.0% |
| Plant, machinery and equipment | 23 | €1,532 | €653 | -€879 | -57.4% |
| Furniture and vehicles | 24 | €2,649 | €854 | -€1,795 | -67.8% |
| Current assets | 29/58 | €77,950 | €88,734 | +€10,784 | +13.8% |
| Stocks and contracts in progress | 3 | €9,816 | €8,444 | -€1,372 | -14.0% |
| Stocks | 30/36 | €9,816 | €8,444 | -€1,372 | -14.0% |
| Amounts receivable within one year | 40/41 | €2,318 | €9,443 | +€7,126 | +307% |
| Trade receivables | 40 | €2 | €3,132 | +€3,130 | +151,200% |
| Other amounts receivable | 41 | €2,316 | €6,311 | +€3,996 | +173% |
| Cash at bank and in hand | 54/58 | €65,816 | €66,781 | +€966 | +1.5% |
| Deferred charges and accrued income | 490/1 | - | €4,065 | +€4,065 | |
| Total equity and liabilities | 10/49 | €82,132 | €90,241 | +€8,109 | +9.9% |
| Equity | 10/15 | -€34,834 | -€21,400 | +€13,434 | +38.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,431 | €51,431 | = | 0.0% |
| Non-distributable reserves | 130/1 | €76 | €76 | = | 0.0% |
| Reserves not available under the articles | 1311 | €76 | €76 | = | 0.0% |
| Distributable reserves | 133 | €51,356 | €51,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,865 | -€91,431 | +€13,434 | +12.8% |
| Amounts payable | 17/49 | €116,966 | €111,641 | -€5,325 | -4.6% |
| Amounts payable within one year | 42/48 | €116,966 | €111,641 | -€5,325 | -4.6% |
| Trade debts | 44 | €54,390 | €61,886 | +€7,496 | +13.8% |
| Suppliers | 440/4 | €54,390 | €61,886 | +€7,496 | +13.8% |
| Taxes, remuneration and social security | 45 | €48,843 | €30,296 | -€18,546 | -38.0% |
| Taxes | 450/3 | €4,306 | €72 | -€4,234 | -98.3% |
| Remuneration and social security | 454/9 | €44,537 | €30,224 | -€14,312 | -32.1% |
| Other amounts payable | 47/48 | €13,733 | €19,459 | +€5,726 | +41.7% |
| Remuneration, social security and pensions | 62 | €251,771 | €253,630 | +€1,859 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,111 | €2,675 | -€436 | -14.0% |
| Other operating charges | 640/8 | €1,866 | €1,610 | -€256 | -13.7% |
| Gross operating margin | 9900 | €250,491 | €272,490 | +€21,999 | +8.8% |
| Operating profit (loss) | 9901 | -€6,256 | €14,576 | +€20,832 | |
| Financial income | 75/76B | €17 | €345 | +€328 | +1,931% |
| Recurring financial income | 75 | €17 | €345 | +€328 | +1,931% |
| Financial charges | 65/66B | €889 | €1,487 | +€599 | +67.4% |
| Recurring financial charges | 65 | €889 | €1,487 | +€599 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,128 | €13,434 | +€20,561 | |
| Profit (loss) for the period | 9904 | -€7,128 | €13,434 | +€20,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,128 | €13,434 | +€20,561 |
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 20 October 2026 via checked.be.