ABC BURO: 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.
ABC BURO
Largest movements
- Tangible fixed assets +€39,804
up €39,804 (+12856.6%), from €310 to €40,114
of which Furniture and vehicles: +€38,118
- Cash -€2,266
down €2,266 (-2.8%), from €81,685 to €79,420
mainly Investment in fixed assets (net) (-€45,617) and Trade debts (-€1,228)
- Other debts +€34,178
up €34,178 (+944.4%), from €3,619 to €37,797
- Profit (loss) carried forward +€5,213
up €5,213 (+49.0%), from €10,632 to €15,845
- Financial income +€9,889
up €9,889 (+3074.0%), from €322 to €10,211
of which Non-recurring financial income: +€9,917
- Depreciation +€3,476
up €3,476 (+204.9%), from €1,696 to €5,172
- Gross operating margin +€3,443
up €3,443, from -€541 to €2,902
- Financial charges +€1,929
up €1,929 (+4857.9%), from €40 to €1,968
- Other operating charges -€236
down €236 (-30.7%), from €771 to €534
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 | €91,704 | €131,083 | +€39,379 | +42.9% |
| Fixed assets | 21/28 | €310 | €40,754 | +€40,445 | +13063.5% |
| Intangible fixed assets | 21 | - | €641 | +€641 | |
| Tangible fixed assets | 22/27 | €310 | €40,114 | +€39,804 | +12856.6% |
| Plant, machinery and equipment | 23 | €310 | €1,996 | +€1,686 | +544.7% |
| Furniture and vehicles | 24 | - | €38,118 | +€38,118 | |
| Current assets | 29/58 | €91,395 | €90,329 | -€1,066 | -1.2% |
| Stocks and contracts in progress | 3 | €1,462 | €1,585 | +€124 | +8.5% |
| Stocks | 30/36 | €1,462 | €1,585 | +€124 | +8.5% |
| Amounts receivable within one year | 40/41 | €8,248 | €9,324 | +€1,076 | +13.0% |
| Trade receivables | 40 | €8,248 | €9,324 | +€1,076 | +13.0% |
| Cash at bank and in hand | 54/58 | €81,685 | €79,420 | -€2,266 | -2.8% |
| Total equity and liabilities | 10/49 | €91,704 | €131,083 | +€39,379 | +42.9% |
| Equity | 10/15 | €82,603 | €87,815 | +€5,213 | +6.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €9,997 | €9,997 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €3,800 | €3,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,632 | €15,845 | +€5,213 | +49.0% |
| Amounts payable | 17/49 | €9,102 | €43,268 | +€34,167 | +375.4% |
| Amounts payable within one year | 42/48 | €9,102 | €43,268 | +€34,167 | +375.4% |
| Trade debts | 44 | €5,001 | €3,773 | -€1,228 | -24.6% |
| Suppliers | 440/4 | €5,001 | €3,773 | -€1,228 | -24.6% |
| Taxes, remuneration and social security | 45 | €482 | €1,698 | +€1,216 | +252.4% |
| Taxes | 450/3 | €482 | €1,698 | +€1,216 | +252.4% |
| Other amounts payable | 47/48 | €3,619 | €37,797 | +€34,178 | +944.4% |
| Non-recurring operating income | 76A | - | €9,917 | +€9,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,696 | €5,172 | +€3,476 | +204.9% |
| Other operating charges | 640/8 | €771 | €534 | -€236 | -30.7% |
| Gross operating margin | 9900 | -€541 | €2,902 | +€3,443 | |
| Operating profit (loss) | 9901 | -€3,008 | -€2,804 | +€204 | +6.8% |
| Financial income | 75/76B | €322 | €10,211 | +€9,889 | +3074.0% |
| Recurring financial income | 75 | €322 | €294 | -€28 | -8.7% |
| Non-recurring financial income | 76B | - | €9,917 | +€9,917 | |
| Financial charges | 65/66B | €40 | €1,968 | +€1,929 | +4857.9% |
| Recurring financial charges | 65 | €40 | €1,968 | +€1,929 | +4857.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,726 | €5,438 | +€8,164 | |
| Income taxes | 67/77 | €214 | €226 | +€12 | +5.4% |
| Profit (loss) for the period | 9904 | -€2,940 | €5,213 | +€8,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,940 | €5,213 | +€8,153 |
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.