ABA PROJECT ONTWIKKELING: 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 PROJECT ONTWIKKELING
Largest movements
- Receivables within one year +€44,736
up €44,736 (+1,359%), from €3,292 to €48,028
- Stocks and contracts +€23,586
up €23,586 (+11.1%), from €213,295 to €236,881
- Cash -€20,270
down €20,270 (-88.4%), from €22,926 to €2,657
mainly Receivables within one year (-€44,736) and Stocks and contracts (-€23,586)
- Other debts +€81,183
up €81,183 (+39.0%), from €207,916 to €289,099
- Advances received -€21,330
no longer reported in 2025 (was €21,330)
- Profit (loss) carried forward -€12,261
down €12,261 (-5.6%), from -€218,707 to -€230,969
- Gross operating margin +€14,055
up €14,055 (+56.9%), from -€24,717 to -€10,663
- Other operating charges +€570
up €570 (+302%), from €189 to €758
- Depreciation +€391
up €391 (+114%), from €343 to €734
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 | €255,691 | €303,273 | +€47,583 | +18.6% |
| Fixed assets | 21/28 | €15,927 | €15,193 | -€734 | -4.6% |
| Tangible fixed assets | 22/27 | €15,527 | €14,793 | -€734 | -4.7% |
| Plant, machinery and equipment | 23 | €3,327 | €2,593 | -€734 | -22.1% |
| Furniture and vehicles | 24 | €12,200 | €12,200 | = | 0.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €239,764 | €288,081 | +€48,317 | +20.2% |
| Stocks and contracts in progress | 3 | €213,295 | €236,881 | +€23,586 | +11.1% |
| Stocks | 30/36 | €213,295 | €236,881 | +€23,586 | +11.1% |
| Amounts receivable within one year | 40/41 | €3,292 | €48,028 | +€44,736 | +1,359% |
| Other amounts receivable | 41 | €3,292 | €48,028 | +€44,736 | +1,359% |
| Cash at bank and in hand | 54/58 | €22,926 | €2,657 | -€20,270 | -88.4% |
| Deferred charges and accrued income | 490/1 | €250 | €515 | +€265 | +106% |
| Total equity and liabilities | 10/49 | €255,691 | €303,273 | +€47,583 | +18.6% |
| Equity | 10/15 | -€118,707 | -€130,969 | -€12,261 | -10.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€218,707 | -€230,969 | -€12,261 | -5.6% |
| Amounts payable | 17/49 | €374,398 | €434,242 | +€59,844 | +16.0% |
| Amounts payable after more than one year | 17 | €145,000 | €145,000 | = | 0.0% |
| Other amounts payable | 178/9 | €145,000 | €145,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €229,398 | €289,242 | +€59,844 | +26.1% |
| Trade debts | 44 | €152 | €143 | -€9 | -5.9% |
| Suppliers | 440/4 | €152 | €143 | -€9 | -5.9% |
| Advances received on contracts in progress | 46 | €21,330 | - | -€21,330 | |
| Other amounts payable | 47/48 | €207,916 | €289,099 | +€81,183 | +39.0% |
| Non-recurring operating income | 76A | - | €286 | +€286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €734 | +€391 | +114% |
| Other operating charges | 640/8 | €189 | €758 | +€570 | +302% |
| Gross operating margin | 9900 | -€24,717 | -€10,663 | +€14,055 | +56.9% |
| Operating profit (loss) | 9901 | -€25,249 | -€12,155 | +€13,094 | +51.9% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €100 | €115 | +€16 | +15.9% |
| Recurring financial charges | 65 | €100 | €115 | +€16 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,348 | -€12,261 | +€13,087 | +51.6% |
| Profit (loss) for the period | 9904 | -€25,348 | -€12,261 | +€13,087 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,348 | -€12,261 | +€13,087 | +51.6% |
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 14 October 2026 via checked.be.