ABBAQ: 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.
ABBAQ
Largest movements
- Cash -€605
down €605 (-2.1%), from €29,217 to €28,612
mainly Net result for the year (-€847)
- Profit (loss) carried forward -€847
down €847 (-10.2%), from €8,319 to €7,471
- Gross operating margin +€1,406
up €1,406 (+82.0%), from -€1,714 to -€308
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 | €29,217 | €28,612 | -€605 | -2.1% |
| Current assets | 29/58 | €29,217 | €28,612 | -€605 | -2.1% |
| Cash at bank and in hand | 54/58 | €29,217 | €28,612 | -€605 | -2.1% |
| Total equity and liabilities | 10/49 | €29,217 | €28,612 | -€605 | -2.1% |
| Equity | 10/15 | €28,779 | €27,931 | -€847 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,319 | €7,471 | -€847 | -10.2% |
| Amounts payable | 17/49 | €438 | €680 | +€242 | +55.2% |
| Amounts payable within one year | 42/48 | €438 | €680 | +€242 | +55.2% |
| Trade debts | 44 | - | €242 | +€242 | |
| Suppliers | 440/4 | - | €242 | +€242 | |
| Other amounts payable | 47/48 | €438 | €438 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,714 | -€308 | +€1,406 | +82.0% |
| Operating profit (loss) | 9901 | -€2,102 | -€707 | +€1,394 | +66.3% |
| Financial charges | 65/66B | €140 | €140 | = | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,242 | -€847 | +€1,394 | +62.2% |
| Profit (loss) for the period | 9904 | -€2,242 | -€847 | +€1,394 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,242 | -€847 | +€1,394 | +62.2% |
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.