ABA VAN dEN BERGH: 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 VAN dEN BERGH
Largest movements
- Cash -€41,739
down €41,739 (-92.4%), from €45,176 to €3,438
mainly Receivables within one year (-€30,166) and Net result for the year (-€13,177)
- Receivables within one year +€30,166
up €30,166 (+330%), from €9,153 to €39,319
of which Other amounts receivable: +€30,051
- Tangible fixed assets -€6,425
down €6,425 (-38.0%), from €16,923 to €10,498
of which Furniture and vehicles: -€5,582
- Profit (loss) carried forward -€13,177
down €13,177 (-1,848%), from -€713 to -€13,889
- Current portion of long-term debt -€3,810
no longer reported in 2025 (was €3,810)
- Gross operating margin -€18,795
down €18,795, from €15,152 to -€3,643
- Financial income +€923
up €923 (+476%), from €194 to €1,117
- Depreciation +€426
up €426 (+4.7%), from €9,099 to €9,525
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 | €119,920 | €103,090 | -€16,830 | -14.0% |
| Fixed assets | 21/28 | €16,923 | €10,498 | -€6,425 | -38.0% |
| Tangible fixed assets | 22/27 | €16,923 | €10,498 | -€6,425 | -38.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €4,413 | €3,571 | -€843 | -19.1% |
| Furniture and vehicles | 24 | €12,509 | €6,927 | -€5,582 | -44.6% |
| Current assets | 29/58 | €102,998 | €92,593 | -€10,405 | -10.1% |
| Amounts receivable within one year | 40/41 | €9,153 | €39,319 | +€30,166 | +330% |
| Trade receivables | 40 | €2,355 | €2,470 | +€114 | +4.9% |
| Other amounts receivable | 41 | €6,798 | €36,850 | +€30,051 | +442% |
| Current investments | 50/53 | €35,135 | €35,174 | +€39 | +0.1% |
| Cash at bank and in hand | 54/58 | €45,176 | €3,438 | -€41,739 | -92.4% |
| Deferred charges and accrued income | 490/1 | €13,533 | €14,662 | +€1,129 | +8.3% |
| Total equity and liabilities | 10/49 | €119,920 | €103,090 | -€16,830 | -14.0% |
| Equity | 10/15 | €115,616 | €102,439 | -€13,177 | -11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,729 | €97,729 | = | 0.0% |
| Distributable reserves | 133 | €97,729 | €97,729 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€713 | -€13,889 | -€13,177 | -1,848% |
| Amounts payable | 17/49 | €4,304 | €651 | -€3,654 | -84.9% |
| Amounts payable within one year | 42/48 | €4,304 | €651 | -€3,654 | -84.9% |
| Current portion of amounts payable after more than one year | 42 | €3,810 | - | -€3,810 | |
| Trade debts | 44 | €494 | €651 | +€157 | +31.7% |
| Suppliers | 440/4 | €494 | €651 | +€157 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,099 | €9,525 | +€426 | +4.7% |
| Other operating charges | 640/8 | €997 | €903 | -€94 | -9.4% |
| Gross operating margin | 9900 | €15,152 | -€3,643 | -€18,795 | |
| Operating profit (loss) | 9901 | €5,056 | -€14,072 | -€19,128 | |
| Financial income | 75/76B | €194 | €1,117 | +€923 | +476% |
| Recurring financial income | 75 | €194 | €1,117 | +€923 | +476% |
| Financial charges | 65/66B | €279 | €222 | -€57 | -20.6% |
| Recurring financial charges | 65 | €279 | €222 | -€57 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €4,971 | -€13,177 | -€18,147 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €4,971 | -€13,177 | -€18,147 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,971 | -€13,177 | -€18,147 |
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 22 October 2026 via checked.be.