ABC COMPTA: 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.
ABC COMPTA
Largest movements
- Cash +€33,576
up €33,576 (+37.2%), from €90,143 to €123,718
mainly Net result for the year (+€31,713) and Tax, wage and social debts (+€25,957)
- Receivables within one year -€19,125
down €19,125 (-6.8%), from €281,257 to €262,132
of which Trade receivables: -€19,125
- Tax, wage and social debts +€25,957
up €25,957 (+44.3%), from €58,646 to €84,603
of which Taxes: +€21,106
- Accrued charges and deferred income -€9,803
down €9,803 (-37.7%), from €26,029 to €16,226
- Staff costs +€6,911
up €6,911 (+3.8%), from €181,690 to €188,602
- Taxes -€5,414
down €5,414 (-23.4%), from €23,100 to €17,686
- Gross operating margin -€4,884
down €4,884 (-2.0%), from €244,137 to €239,254
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 | €372,596 | €387,453 | +€14,856 | +4.0% |
| Fixed assets | 21/28 | €1,196 | €286 | -€910 | -76.1% |
| Tangible fixed assets | 22/27 | €1,196 | €286 | -€910 | -76.1% |
| Furniture and vehicles | 24 | €1,196 | €286 | -€910 | -76.1% |
| Current assets | 29/58 | €371,400 | €387,167 | +€15,767 | +4.2% |
| Amounts receivable within one year | 40/41 | €281,257 | €262,132 | -€19,125 | -6.8% |
| Trade receivables | 40 | €257,482 | €238,357 | -€19,125 | -7.4% |
| Other amounts receivable | 41 | €23,775 | €23,775 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €90,143 | €123,718 | +€33,576 | +37.2% |
| Deferred charges and accrued income | 490/1 | - | €1,316 | +€1,316 | |
| Total equity and liabilities | 10/49 | €372,596 | €387,453 | +€14,856 | +4.0% |
| Equity | 10/15 | €287,302 | €284,962 | -€2,340 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €195,901 | €193,561 | -€2,340 | -1.2% |
| Non-distributable reserves | 130/1 | €195,901 | €193,561 | -€2,340 | -1.2% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | €194,041 | €193,561 | -€480 | -0.2% |
| Profit (loss) carried forward | 14 | €79,001 | €79,001 | = | 0.0% |
| Amounts payable | 17/49 | €85,294 | €102,490 | +€17,197 | +20.2% |
| Amounts payable within one year | 42/48 | €59,265 | €86,265 | +€27,000 | +45.6% |
| Trade debts | 44 | €619 | €1,662 | +€1,043 | +168.4% |
| Suppliers | 440/4 | €619 | €1,662 | +€1,043 | +168.4% |
| Taxes, remuneration and social security | 45 | €58,646 | €84,603 | +€25,957 | +44.3% |
| Taxes | 450/3 | €30,634 | €51,740 | +€21,106 | +68.9% |
| Remuneration and social security | 454/9 | €28,012 | €32,863 | +€4,851 | +17.3% |
| Accrued charges and deferred income | 492/3 | €26,029 | €16,226 | -€9,803 | -37.7% |
| Remuneration, social security and pensions | 62 | €181,690 | €188,602 | +€6,911 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,079 | €910 | -€169 | -15.6% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €244,137 | €239,254 | -€4,884 | -2.0% |
| Operating profit (loss) | 9901 | €61,368 | €49,342 | -€12,026 | -19.6% |
| Financial income | 75/76B | - | €128 | +€128 | |
| Recurring financial income | 75 | - | €128 | +€128 | |
| Financial charges | 65/66B | €58 | €71 | +€13 | +22.5% |
| Recurring financial charges | 65 | €58 | €71 | +€13 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €61,310 | €49,399 | -€11,911 | -19.4% |
| Income taxes | 67/77 | €23,100 | €17,686 | -€5,414 | -23.4% |
| Profit (loss) for the period | 9904 | €38,210 | €31,713 | -€6,497 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,210 | €31,713 | -€6,497 | -17.0% |
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 2 October 2026 via checked.be.