ABC³: 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.
ABC³
Largest movements
- Receivables within one year +€24,806
up €24,806 (+26.4%), from €94,097 to €118,903
of which Other amounts receivable: +€114,296
- Deferred charges and accrued income +€9,899
up €9,899 (+7311.1%), from €135 to €10,035
- Cash -€5,673
down €5,673 (-70.3%), from €8,073 to €2,400
mainly Receivables within one year (-€24,806) and Deferred charges and accrued income (-€9,899)
- Profit (loss) carried forward +€16,575
up €16,575 (+24.8%), from €66,876 to €83,452
- Other debts +€14,443
up €14,443 (+72.3%), from €19,975 to €34,419
- Gross operating margin -€28,354
down €28,354 (-34.8%), from €81,506 to €53,152
- Taxes -€6,837
down €6,837 (-55.9%), from €12,224 to €5,387
- Financial income +€6,154
new in 2025: €6,154
- Other operating charges +€1,371
new in 2025: €1,371
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 | €146,282 | €177,555 | +€31,273 | +21.4% |
| Formation expenses | 20 | - | €1,405 | +€1,405 | |
| Fixed assets | 21/28 | €9,170 | €10,005 | +€835 | +9.1% |
| Tangible fixed assets | 22/27 | €9,170 | €10,005 | +€835 | +9.1% |
| Land and buildings | 22 | - | €1,160 | +€1,160 | |
| Plant, machinery and equipment | 23 | - | €1,143 | +€1,143 | |
| Furniture and vehicles | 24 | €9,086 | €7,702 | -€1,384 | -15.2% |
| Leasing and similar rights | 25 | €84 | - | -€84 | |
| Current assets | 29/58 | €137,112 | €166,145 | +€29,033 | +21.2% |
| Stocks and contracts in progress | 3 | €34,807 | €34,807 | = | 0.0% |
| Stocks | 30/36 | €34,807 | €34,807 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,097 | €118,903 | +€24,806 | +26.4% |
| Trade receivables | 40 | €92,271 | €2,781 | -€89,490 | -97.0% |
| Other amounts receivable | 41 | €1,826 | €116,122 | +€114,296 | +6259.3% |
| Cash at bank and in hand | 54/58 | €8,073 | €2,400 | -€5,673 | -70.3% |
| Deferred charges and accrued income | 490/1 | €135 | €10,035 | +€9,899 | +7311.1% |
| Total equity and liabilities | 10/49 | €146,282 | €177,555 | +€31,273 | +21.4% |
| Equity | 10/15 | €105,936 | €122,512 | +€16,575 | +15.6% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Contributions outside capital | 11 | €37,200 | €37,200 | = | 0.0% |
| Other | 1109/19 | €37,200 | €37,200 | = | 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 | €66,876 | €83,452 | +€16,575 | +24.8% |
| Amounts payable | 17/49 | €40,346 | €55,043 | +€14,697 | +36.4% |
| Amounts payable within one year | 42/48 | €40,346 | €55,043 | +€14,697 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €2,141 | €400 | -€1,741 | -81.3% |
| Trade debts | 44 | €814 | €1,695 | +€881 | +108.2% |
| Suppliers | 440/4 | €814 | €1,695 | +€881 | +108.2% |
| Taxes, remuneration and social security | 45 | €17,416 | €18,529 | +€1,114 | +6.4% |
| Taxes | 450/3 | €16,606 | €16,529 | -€76 | -0.5% |
| Remuneration and social security | 454/9 | €810 | €2,000 | +€1,190 | +146.9% |
| Other amounts payable | 47/48 | €19,975 | €34,419 | +€14,443 | +72.3% |
| Non-recurring operating income | 76A | - | €36,500 | +€36,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,075 | €1,895 | -€180 | -8.7% |
| Other operating charges | 640/8 | - | €1,371 | +€1,371 | |
| Non-recurring operating charges | 66A | - | €33,340 | +€33,340 | |
| Gross operating margin | 9900 | €81,506 | €53,152 | -€28,354 | -34.8% |
| Operating profit (loss) | 9901 | €79,431 | €16,546 | -€62,885 | -79.2% |
| Financial income | 75/76B | - | €6,154 | +€6,154 | |
| Recurring financial income | 75 | - | €6,154 | +€6,154 | |
| Financial charges | 65/66B | €724 | €737 | +€13 | +1.8% |
| Recurring financial charges | 65 | €724 | €737 | +€13 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €78,707 | €21,963 | -€56,744 | -72.1% |
| Income taxes | 67/77 | €12,224 | €5,387 | -€6,837 | -55.9% |
| Profit (loss) for the period | 9904 | €66,482 | €16,575 | -€49,907 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,482 | €16,575 | -€49,907 | -75.1% |
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 10 October 2026 via checked.be.