ABAYOK: 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.
ABAYOK
Largest movements
- Cash +€8,194
up €8,194 (+3458.2%), from €237 to €8,431
mainly Net result for the year (+€40,524) and Advances received (+€12,000)
- Receivables within one year -€2,941
down €2,941 (-37.8%), from €7,781 to €4,840
of which Trade receivables: -€2,420
- Other debts -€50,710
down €50,710 (-45.2%), from €112,107 to €61,397
- Profit (loss) carried forward +€40,524
up €40,524 (+31.5%), from -€128,602 to -€88,078
- Advances received +€12,000
new in 2025: €12,000
- Tax, wage and social debts +€3,318
up €3,318 (+86.6%), from €3,833 to €7,152
of which Remuneration and social security: +€2,092
- Gross operating margin +€28,058
up €28,058 (+87.7%), from €31,996 to €60,055
- Taxes +€6,936
up €6,936 (+103.9%), from €6,679 to €13,615
- Staff costs +€5,796
new in 2025: €5,796
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 | €8,018 | €13,271 | +€5,253 | +65.5% |
| Current assets | 29/58 | €8,018 | €13,271 | +€5,253 | +65.5% |
| Amounts receivable within one year | 40/41 | €7,781 | €4,840 | -€2,941 | -37.8% |
| Trade receivables | 40 | €7,260 | €4,840 | -€2,420 | -33.3% |
| Other amounts receivable | 41 | €521 | - | -€521 | |
| Cash at bank and in hand | 54/58 | €237 | €8,431 | +€8,194 | +3458.2% |
| Total equity and liabilities | 10/49 | €8,018 | €13,271 | +€5,253 | +65.5% |
| Equity | 10/15 | -€108,151 | -€67,627 | +€40,524 | +37.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,602 | -€88,078 | +€40,524 | +31.5% |
| Amounts payable | 17/49 | €116,169 | €80,898 | -€35,271 | -30.4% |
| Amounts payable within one year | 42/48 | €116,169 | €80,898 | -€35,271 | -30.4% |
| Trade debts | 44 | €229 | €349 | +€120 | +52.5% |
| Suppliers | 440/4 | €229 | €349 | +€120 | +52.5% |
| Advances received on contracts in progress | 46 | - | €12,000 | +€12,000 | |
| Taxes, remuneration and social security | 45 | €3,833 | €7,152 | +€3,318 | +86.6% |
| Taxes | 450/3 | €3,833 | €5,060 | +€1,226 | +32.0% |
| Remuneration and social security | 454/9 | - | €2,092 | +€2,092 | |
| Other amounts payable | 47/48 | €112,107 | €61,397 | -€50,710 | -45.2% |
| Remuneration, social security and pensions | 62 | - | €5,796 | +€5,796 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €31,996 | €60,055 | +€28,058 | +87.7% |
| Operating profit (loss) | 9901 | €31,878 | €54,139 | +€22,261 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €31,878 | €54,139 | +€22,261 | +69.8% |
| Income taxes | 67/77 | €6,679 | €13,615 | +€6,936 | +103.9% |
| Profit (loss) for the period | 9904 | €25,200 | €40,524 | +€15,324 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,200 | €40,524 | +€15,324 | +60.8% |
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 3 October 2026 via checked.be.