ABBOU SMM: 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.
ABBOU SMM
Largest movements
- Cash +€74,344
up €74,344 (+764%), from €9,735 to €84,079
mainly Net result for the year (+€68,569) and Tax, wage and social debts (+€19,146)
- Tangible fixed assets +€13,543
new in 2025: €13,543
- Profit (loss) carried forward +€68,569
up €68,569 (+1,180%), from €5,811 to €74,380
- Tax, wage and social debts +€19,146
up €19,146 (+1,009%), from €1,897 to €21,043
- Gross operating margin +€84,191
up €84,191 (+1,145%), from €7,351 to €91,542
- Taxes +€16,905
up €16,905 (+1,116%), from €1,515 to €18,420
- Purchases and services -€5,961
no longer reported in 2025 (was €5,961)
- Depreciation +€4,281
up €4,281 (+17,123%), from €25 to €4,306
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 | €12,958 | €100,454 | +€87,496 | +675% |
| Formation expenses | 20 | €1,575 | €1,026 | -€549 | -34.9% |
| Fixed assets | 21/28 | - | €13,543 | +€13,543 | |
| Tangible fixed assets | 22/27 | - | €13,543 | +€13,543 | |
| Furniture and vehicles | 24 | - | €13,543 | +€13,543 | |
| Current assets | 29/58 | €11,383 | €85,885 | +€74,502 | +655% |
| Amounts receivable within one year | 40/41 | €1,598 | €1,595 | -€3 | -0.2% |
| Other amounts receivable | 41 | €1,598 | €1,595 | -€3 | -0.2% |
| Cash at bank and in hand | 54/58 | €9,735 | €84,079 | +€74,344 | +764% |
| Deferred charges and accrued income | 490/1 | €50 | €211 | +€161 | +322% |
| Total equity and liabilities | 10/49 | €12,958 | €100,454 | +€87,496 | +675% |
| Equity | 10/15 | €10,811 | €79,380 | +€68,569 | +634% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,811 | €74,380 | +€68,569 | +1,180% |
| Amounts payable | 17/49 | €2,147 | €21,074 | +€18,927 | +882% |
| Amounts payable within one year | 42/48 | €1,897 | €21,074 | +€19,177 | +1,011% |
| Trade debts | 44 | - | €32 | +€32 | |
| Suppliers | 440/4 | - | €32 | +€32 | |
| Taxes, remuneration and social security | 45 | €1,897 | €21,043 | +€19,146 | +1,009% |
| Taxes | 450/3 | €1,897 | €21,043 | +€19,146 | +1,009% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,961 | - | -€5,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €4,306 | +€4,281 | +17,123% |
| Other operating charges | 640/8 | - | €244 | +€244 | |
| Gross operating margin | 9900 | €7,351 | €91,542 | +€84,191 | +1,145% |
| Operating profit (loss) | 9901 | €7,326 | €86,992 | +€79,666 | +1,087% |
| Financial charges | 65/66B | - | €3 | +€3 | |
| Recurring financial charges | 65 | - | €3 | +€3 | |
| Profit (loss) for the period before taxes | 9903 | €7,326 | €86,989 | +€79,663 | +1,087% |
| Income taxes | 67/77 | €1,515 | €18,420 | +€16,905 | +1,116% |
| Profit (loss) for the period | 9904 | €5,811 | €68,569 | +€62,758 | +1,080% |
| Profit (loss) for the period to be appropriated | 9905 | €5,811 | €68,569 | +€62,758 | +1,080% |
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 15 October 2026 via checked.be.