ABBA: 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.
ABBA
Largest movements
- Receivables within one year +€172,926
up €172,926 (+60.5%), from €286,060 to €458,986
of which Trade receivables: +€169,164
- Cash -€51,347
down €51,347 (-85.4%), from €60,140 to €8,793
mainly Net result for the year (-€332,481) and Receivables within one year (-€172,926)
- Tangible fixed assets +€8,029
new in 2025: €8,029
- Short-term financial debts +€300,000
new in 2025: €300,000
- Profit (loss) carried forward -€196,605
down €196,605, from €0 to -€196,605
- Reserves -€135,876
no longer reported in 2025 (was €135,876)
- Other debts +€123,261
up €123,261 (+179.9%), from €68,531 to €191,792
- Trade debts +€55,877
up €55,877 (+114.9%), from €48,650 to €104,527
- Gross operating margin -€497,899
down €497,899, from €231,287 to -€266,612
- Taxes -€85,309
down €85,309, from €71,585 to -€13,724
- Staff costs +€50,118
up €50,118 (+272.1%), from €18,418 to €68,536
- Financial charges +€5,931
up €5,931 (+743.2%), from €798 to €6,729
- Depreciation +€3,655
new in 2025: €3,655
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 | €346,200 | €479,808 | +€133,608 | +38.6% |
| Fixed assets | 21/28 | - | €12,029 | +€12,029 | |
| Tangible fixed assets | 22/27 | - | €8,029 | +€8,029 | |
| Furniture and vehicles | 24 | - | €8,029 | +€8,029 | |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €346,200 | €467,779 | +€121,579 | +35.1% |
| Amounts receivable within one year | 40/41 | €286,060 | €458,986 | +€172,926 | +60.5% |
| Trade receivables | 40 | €281,529 | €450,693 | +€169,164 | +60.1% |
| Other amounts receivable | 41 | €4,531 | €8,293 | +€3,762 | +83.0% |
| Cash at bank and in hand | 54/58 | €60,140 | €8,793 | -€51,347 | -85.4% |
| Total equity and liabilities | 10/49 | €346,200 | €479,808 | +€133,608 | +38.6% |
| Equity | 10/15 | €154,476 | -€178,005 | -€332,481 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,876 | - | -€135,876 | |
| Distributable reserves | 133 | €135,876 | - | -€135,876 | |
| Profit (loss) carried forward | 14 | €0 | -€196,605 | -€196,605 | |
| Amounts payable | 17/49 | €191,724 | €657,813 | +€466,089 | +243.1% |
| Amounts payable within one year | 42/48 | €191,421 | €657,510 | +€466,089 | +243.5% |
| Financial debts | 43 | - | €300,000 | +€300,000 | |
| Credit institutions | 430/8 | - | €300,000 | +€300,000 | |
| Trade debts | 44 | €48,650 | €104,527 | +€55,877 | +114.9% |
| Suppliers | 440/4 | €48,650 | €104,527 | +€55,877 | +114.9% |
| Taxes, remuneration and social security | 45 | €74,240 | €61,191 | -€13,049 | -17.6% |
| Taxes | 450/3 | €71,585 | €57,861 | -€13,724 | -19.2% |
| Remuneration and social security | 454/9 | €2,655 | €3,330 | +€675 | +25.4% |
| Other amounts payable | 47/48 | €68,531 | €191,792 | +€123,261 | +179.9% |
| Accrued charges and deferred income | 492/3 | €303 | €303 | = | 0.0% |
| Non-recurring operating income | 76A | €60 | - | -€60 | |
| Remuneration, social security and pensions | 62 | €18,418 | €68,536 | +€50,118 | +272.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,655 | +€3,655 | |
| Other operating charges | 640/8 | €118 | €679 | +€561 | +475.4% |
| Gross operating margin | 9900 | €231,287 | -€266,612 | -€497,899 | |
| Operating profit (loss) | 9901 | €212,751 | -€339,482 | -€552,233 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €798 | €6,729 | +€5,931 | +743.2% |
| Recurring financial charges | 65 | €798 | €6,729 | +€5,931 | +743.2% |
| Profit (loss) for the period before taxes | 9903 | €211,953 | -€346,205 | -€558,158 | |
| Income taxes | 67/77 | €71,585 | -€13,724 | -€85,309 | |
| Profit (loss) for the period | 9904 | €140,368 | -€332,481 | -€472,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €140,368 | -€332,481 | -€472,849 |
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.