ABA media: 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.
ABA media
Largest movements
- Tangible fixed assets +€3,783
up €3,783 (+26.2%), from €14,442 to €18,225
of which Land and buildings: +€4,358
- Receivables within one year +€3,422
up €3,422 (+21.5%), from €15,905 to €19,327
of which Trade receivables: +€6,944
- Cash -€3,136
down €3,136 (-12.7%), from €24,769 to €21,634
mainly Contributions, distributions and other (-€10,000) and Trade debts (-€8,610)
- Deferred charges and accrued income -€1,006
down €1,006 (-66.4%), from €1,516 to €509
- Trade debts -€8,610
down €8,610 (-52.8%), from €16,296 to €7,685
- Tax, wage and social debts +€7,203
up €7,203 (+183.7%), from €3,921 to €11,124
- Reserves +€5,571
up €5,571 (+42.2%), from €13,200 to €18,771
of which Distributable reserves: +€5,571
- Debts after one year -€4,074
down €4,074 (-85.6%), from €4,757 to €683
- Other debts +€2,649
up €2,649 (+36.0%), from €7,351 to €10,000
- Gross operating margin +€6,421
up €6,421 (+31.6%), from €20,317 to €26,738
- Taxes +€4,129
up €4,129 (+1425.4%), from €290 to €4,418
- Depreciation +€2,506
up €2,506 (+152.3%), from €1,646 to €4,151
- Financial charges -€846
down €846 (-26.1%), from €3,237 to €2,392
- Other operating charges +€395
up €395 (+77.0%), from €513 to €909
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 | €56,632 | €59,695 | +€3,062 | +5.4% |
| Fixed assets | 21/28 | €14,442 | €18,225 | +€3,783 | +26.2% |
| Tangible fixed assets | 22/27 | €14,442 | €18,225 | +€3,783 | +26.2% |
| Land and buildings | 22 | - | €4,358 | +€4,358 | |
| Plant, machinery and equipment | 23 | €11,692 | €11,809 | +€117 | +1.0% |
| Furniture and vehicles | 24 | €2,751 | €2,058 | -€693 | -25.2% |
| Current assets | 29/58 | €42,190 | €41,470 | -€720 | -1.7% |
| Amounts receivable within one year | 40/41 | €15,905 | €19,327 | +€3,422 | +21.5% |
| Trade receivables | 40 | €5,092 | €12,036 | +€6,944 | +136.4% |
| Other amounts receivable | 41 | €10,813 | €7,291 | -€3,522 | -32.6% |
| Cash at bank and in hand | 54/58 | €24,769 | €21,634 | -€3,136 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,516 | €509 | -€1,006 | -66.4% |
| Total equity and liabilities | 10/49 | €56,632 | €59,695 | +€3,062 | +5.4% |
| Equity | 10/15 | €19,400 | €24,971 | +€5,571 | +28.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,200 | €18,771 | +€5,571 | +42.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,340 | €16,911 | +€5,571 | +49.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,232 | €34,723 | -€2,509 | -6.7% |
| Amounts payable after more than one year | 17 | €4,757 | €683 | -€4,074 | -85.6% |
| Financial debts | 170/4 | €4,757 | €683 | -€4,074 | -85.6% |
| Amounts payable within one year | 42/48 | €32,475 | €34,040 | +€1,565 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €4,033 | €5,231 | +€1,198 | +29.7% |
| Financial debts | 43 | €875 | €0 | -€875 | -100.0% |
| Credit institutions | 430/8 | €875 | €0 | -€875 | -100.0% |
| Trade debts | 44 | €16,296 | €7,685 | -€8,610 | -52.8% |
| Suppliers | 440/4 | €16,296 | €7,685 | -€8,610 | -52.8% |
| Taxes, remuneration and social security | 45 | €3,921 | €11,124 | +€7,203 | +183.7% |
| Taxes | 450/3 | €3,921 | €11,124 | +€7,203 | +183.7% |
| Other amounts payable | 47/48 | €7,351 | €10,000 | +€2,649 | +36.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,646 | €4,151 | +€2,506 | +152.3% |
| Other operating charges | 640/8 | €513 | €909 | +€395 | +77.0% |
| Non-recurring operating charges | 66A | €603 | €0 | -€603 | -100.0% |
| Gross operating margin | 9900 | €20,317 | €26,738 | +€6,421 | +31.6% |
| Operating profit (loss) | 9901 | €17,555 | €21,678 | +€4,123 | +23.5% |
| Financial income | 75/76B | €674 | €703 | +€29 | +4.3% |
| Recurring financial income | 75 | €674 | €703 | +€29 | +4.3% |
| Financial charges | 65/66B | €3,237 | €2,392 | -€846 | -26.1% |
| Recurring financial charges | 65 | €3,237 | €2,392 | -€846 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €14,991 | €19,989 | +€4,998 | +33.3% |
| Income taxes | 67/77 | €290 | €4,418 | +€4,129 | +1425.4% |
| Profit (loss) for the period | 9904 | €14,701 | €15,571 | +€870 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,701 | €15,571 | +€870 | +5.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.