ABA KINE: 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 KINE
Largest movements
- Intangible fixed assets -€18,600
down €18,600 (-50.0%), from €37,200 to €18,600
- Tangible fixed assets +€1,135
new in 2025: €1,135
- Cash -€890
down €890 (-44.4%), from €2,003 to €1,113
mainly Other debts (-€27,313) and Net result for the year (-€9,345)
- Other debts -€27,313
down €27,313 (-79.2%), from €34,507 to €7,194
- Debts after one year +€17,624
new in 2025: €17,624
- Profit (loss) carried forward -€9,345
down €9,345, from €3,372 to -€5,973
- Current portion of long-term debt +€4,714
new in 2025: €4,714
- Trade debts -€3,787
down €3,787 (-72.9%), from €5,197 to €1,411
- Gross operating margin -€25,981
down €25,981 (-63.6%), from €40,866 to €14,885
- Staff costs -€17,716
down €17,716, from €17,695 to -€20
- Other operating charges +€2,508
up €2,508 (+737%), from €340 to €2,848
- Financial charges +€1,500
up €1,500 (+271%), from €554 to €2,055
- Taxes -€592
down €592 (-64.0%), from €926 to €334
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 | €49,804 | €31,229 | -€18,575 | -37.3% |
| Fixed assets | 21/28 | €37,200 | €19,735 | -€17,465 | -46.9% |
| Intangible fixed assets | 21 | €37,200 | €18,600 | -€18,600 | -50.0% |
| Tangible fixed assets | 22/27 | - | €1,135 | +€1,135 | |
| Furniture and vehicles | 24 | - | €1,135 | +€1,135 | |
| Current assets | 29/58 | €12,604 | €11,494 | -€1,109 | -8.8% |
| Amounts receivable within one year | 40/41 | €3,485 | €3,113 | -€372 | -10.7% |
| Trade receivables | 40 | €3,485 | €3,113 | -€372 | -10.7% |
| Cash at bank and in hand | 54/58 | €2,003 | €1,113 | -€890 | -44.4% |
| Deferred charges and accrued income | 490/1 | €7,116 | €7,268 | +€152 | +2.1% |
| Total equity and liabilities | 10/49 | €49,804 | €31,229 | -€18,575 | -37.3% |
| Equity | 10/15 | €8,372 | -€973 | -€9,345 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,372 | -€5,973 | -€9,345 | |
| Amounts payable | 17/49 | €41,432 | €32,202 | -€9,230 | -22.3% |
| Amounts payable after more than one year | 17 | - | €17,624 | +€17,624 | |
| Financial debts | 170/4 | - | €17,624 | +€17,624 | |
| Amounts payable within one year | 42/48 | €41,432 | €14,578 | -€26,853 | -64.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,714 | +€4,714 | |
| Trade debts | 44 | €5,197 | €1,411 | -€3,787 | -72.9% |
| Suppliers | 440/4 | €5,197 | €1,411 | -€3,787 | -72.9% |
| Taxes, remuneration and social security | 45 | €1,727 | €1,260 | -€467 | -27.0% |
| Taxes | 450/3 | €1,727 | €1,260 | -€467 | -27.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €34,507 | €7,194 | -€27,313 | -79.2% |
| Remuneration, social security and pensions | 62 | €17,695 | -€20 | -€17,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,600 | €19,015 | +€415 | +2.2% |
| Other operating charges | 640/8 | €340 | €2,848 | +€2,508 | +737% |
| Gross operating margin | 9900 | €40,866 | €14,885 | -€25,981 | -63.6% |
| Operating profit (loss) | 9901 | €4,231 | -€6,956 | -€11,187 | |
| Financial charges | 65/66B | €554 | €2,055 | +€1,500 | +271% |
| Recurring financial charges | 65 | €554 | €2,055 | +€1,500 | +271% |
| Profit (loss) for the period before taxes | 9903 | €3,677 | -€9,011 | -€12,688 | |
| Income taxes | 67/77 | €926 | €334 | -€592 | -64.0% |
| Profit (loss) for the period | 9904 | €2,751 | -€9,345 | -€12,095 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,751 | -€9,345 | -€12,095 |
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 19 October 2026 via checked.be.