ABAG: 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.
ABAG
Largest movements
- Tangible fixed assets +€21,624
up €21,624 (+1.7%), from €1.3m to €1.3m
- Other debts +€37,483
up €37,483 (+4.4%), from €848,408 to €885,892
- Profit (loss) carried forward -€13,335
down €13,335 (-12.5%), from -€106,923 to -€120,258
- Depreciation +€10,096
up €10,096 (+32.2%), from €31,321 to €41,416
- Gross operating margin +€441
up €441 (+1.6%), from €27,025 to €27,466
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 | €1,295,099 | €1,317,391 | +€22,292 | +1.7% |
| Fixed assets | 21/28 | €1,294,522 | €1,316,146 | +€21,624 | +1.7% |
| Tangible fixed assets | 22/27 | €1,294,505 | €1,316,129 | +€21,624 | +1.7% |
| Land and buildings | 22 | €1,294,505 | €1,316,129 | +€21,624 | +1.7% |
| Financial fixed assets | 28 | €17 | €17 | = | 0.0% |
| Current assets | 29/58 | €577 | €1,245 | +€668 | +116% |
| Cash at bank and in hand | 54/58 | €577 | €1,245 | +€668 | +116% |
| Total equity and liabilities | 10/49 | €1,295,099 | €1,317,391 | +€22,292 | +1.7% |
| Equity | 10/15 | €445,723 | €426,088 | -€19,635 | -4.4% |
| Contributions | 10/11 | €324,579 | €324,579 | = | 0.0% |
| Capital | 10 | €324,579 | €324,579 | = | 0.0% |
| Issued capital | 100 | €324,579 | €324,579 | = | 0.0% |
| Reserves | 13 | €228,068 | €221,768 | -€6,300 | -2.8% |
| Non-distributable reserves | 130/1 | €32,458 | €32,458 | = | 0.0% |
| Legal reserve | 130 | €32,458 | €32,458 | = | 0.0% |
| Tax-exempt reserves | 132 | €195,610 | €189,310 | -€6,300 | -3.2% |
| Profit (loss) carried forward | 14 | -€106,923 | -€120,258 | -€13,335 | -12.5% |
| Amounts payable | 17/49 | €849,376 | €891,303 | +€41,927 | +4.9% |
| Amounts payable within one year | 42/48 | €849,376 | €891,303 | +€41,927 | +4.9% |
| Trade debts | 44 | €968 | €5,412 | +€4,444 | +459% |
| Suppliers | 440/4 | €968 | €5,412 | +€4,444 | +459% |
| Other amounts payable | 47/48 | €848,408 | €885,892 | +€37,483 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,321 | €41,416 | +€10,096 | +32.2% |
| Other operating charges | 640/8 | €5,703 | €5,659 | -€43 | -0.8% |
| Gross operating margin | 9900 | €27,025 | €27,466 | +€441 | +1.6% |
| Operating profit (loss) | 9901 | -€9,999 | -€19,610 | -€9,611 | -96.1% |
| Financial charges | 65/66B | €28 | €25 | -€2 | -8.4% |
| Recurring financial charges | 65 | €28 | €25 | -€2 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,026 | -€19,635 | -€9,609 | -95.8% |
| Transfer from deferred taxes | 780 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€3,726 | -€13,335 | -€9,609 | -258% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,726 | -€13,335 | -€9,609 | -258% |
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 17 October 2026 via checked.be.