ABBO: 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.
ABBO
Largest movements
- Cash +€101,305
up €101,305 (+1,377%), from €7,355 to €108,660
mainly Net result for the year (+€82,700) and Tax, wage and social debts (+€29,653)
- Receivables within one year +€6,757
new in 2025: €6,757
- Deferred charges and accrued income +€3,067
up €3,067 (+73.2%), from €4,190 to €7,256
- Formation expenses -€1,241
down €1,241 (-100%), from €1,241 to €0
- Reserves +€80,000
new in 2025: €80,000
- Tax, wage and social debts +€29,653
up €29,653 (+2,359%), from €1,257 to €30,910
- Profit (loss) carried forward +€2,700
up €2,700 (+54.9%), from €4,919 to €7,619
- Other debts -€2,487
no longer reported in 2025 (was €2,487)
- Gross operating margin +€108,524
up €108,524 (+1,675%), from €6,478 to €115,001
- Taxes +€29,653
up €29,653 (+2,359%), from €1,257 to €30,910
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 | €12,786 | €122,673 | +€109,887 | +859% |
| Formation expenses | 20 | €1,241 | €0 | -€1,241 | -100% |
| Current assets | 29/58 | €11,544 | €122,673 | +€111,128 | +963% |
| Amounts receivable within one year | 40/41 | - | €6,757 | +€6,757 | |
| Other amounts receivable | 41 | - | €6,757 | +€6,757 | |
| Cash at bank and in hand | 54/58 | €7,355 | €108,660 | +€101,305 | +1,377% |
| Deferred charges and accrued income | 490/1 | €4,190 | €7,256 | +€3,067 | +73.2% |
| Total equity and liabilities | 10/49 | €12,786 | €122,673 | +€109,887 | +859% |
| Equity | 10/15 | €8,919 | €91,619 | +€82,700 | +927% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €80,000 | +€80,000 | |
| Distributable reserves | 133 | - | €80,000 | +€80,000 | |
| Profit (loss) carried forward | 14 | €4,919 | €7,619 | +€2,700 | +54.9% |
| Amounts payable | 17/49 | €3,867 | €31,054 | +€27,187 | +703% |
| Amounts payable within one year | 42/48 | €3,867 | €31,054 | +€27,187 | +703% |
| Trade debts | 44 | €123 | €144 | +€21 | +16.6% |
| Suppliers | 440/4 | €123 | €144 | +€21 | +16.6% |
| Taxes, remuneration and social security | 45 | €1,257 | €30,910 | +€29,653 | +2,359% |
| Taxes | 450/3 | €1,257 | €30,910 | +€29,653 | +2,359% |
| Other amounts payable | 47/48 | €2,487 | - | -€2,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | €1,241 | +€952 | +329% |
| Gross operating margin | 9900 | €6,478 | €115,001 | +€108,524 | +1,675% |
| Operating profit (loss) | 9901 | €6,188 | €113,760 | +€107,572 | +1,738% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €13 | €150 | +€138 | +1,100% |
| Recurring financial charges | 65 | €13 | €150 | +€138 | +1,100% |
| Profit (loss) for the period before taxes | 9903 | €6,176 | €113,610 | +€107,434 | +1,740% |
| Income taxes | 67/77 | €1,257 | €30,910 | +€29,653 | +2,359% |
| Profit (loss) for the period | 9904 | €4,919 | €82,700 | +€77,782 | +1,581% |
| Profit (loss) for the period to be appropriated | 9905 | €4,919 | €82,700 | +€77,782 | +1,581% |
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 18 October 2026 via checked.be.