ABC-DEV: 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-DEV
Largest movements
- Cash -€77,528
down €77,528 (-96.5%), from €80,370 to €2,842
mainly Contributions, distributions and other (-€91,168) and Other debts (-€86,746)
- Tangible fixed assets -€4,483
down €4,483 (-48.3%), from €9,275 to €4,792
- Receivables within one year -€2,011
down €2,011 (-5.4%), from €37,285 to €35,274
of which Trade receivables: -€2,771
- Other debts -€86,746
down €86,746 (-84.0%), from €103,299 to €16,552
- Trade debts +€1,588
new in 2025: €1,588
- Tax, wage and social debts +€1,306
up €1,306 (+24.9%), from €5,251 to €6,558
- Gross operating margin -€10,935
down €10,935 (-7.9%), from €138,563 to €127,628
- Taxes -€2,660
down €2,660 (-7.8%), from €34,146 to €31,486
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 | €127,150 | €43,298 | -€83,852 | -65.9% |
| Fixed assets | 21/28 | €9,275 | €4,792 | -€4,483 | -48.3% |
| Tangible fixed assets | 22/27 | €9,275 | €4,792 | -€4,483 | -48.3% |
| Furniture and vehicles | 24 | €9,275 | €4,792 | -€4,483 | -48.3% |
| Current assets | 29/58 | €117,875 | €38,506 | -€79,369 | -67.3% |
| Amounts receivable within one year | 40/41 | €37,285 | €35,274 | -€2,011 | -5.4% |
| Trade receivables | 40 | €36,331 | €33,560 | -€2,771 | -7.6% |
| Other amounts receivable | 41 | €954 | €1,714 | +€760 | +79.7% |
| Cash at bank and in hand | 54/58 | €80,370 | €2,842 | -€77,528 | -96.5% |
| Deferred charges and accrued income | 490/1 | €220 | €391 | +€170 | +77.3% |
| Total equity and liabilities | 10/49 | €127,150 | €43,298 | -€83,852 | -65.9% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €108,550 | €24,698 | -€83,852 | -77.2% |
| Amounts payable within one year | 42/48 | €108,550 | €24,698 | -€83,852 | -77.2% |
| Trade debts | 44 | - | €1,588 | +€1,588 | |
| Suppliers | 440/4 | - | €1,588 | +€1,588 | |
| Taxes, remuneration and social security | 45 | €5,251 | €6,558 | +€1,306 | +24.9% |
| Taxes | 450/3 | €5,251 | €6,558 | +€1,306 | +24.9% |
| Other amounts payable | 47/48 | €103,299 | €16,552 | -€86,746 | -84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,581 | €4,483 | -€99 | -2.2% |
| Other operating charges | 640/8 | €625 | €400 | -€226 | -36.1% |
| Gross operating margin | 9900 | €138,563 | €127,628 | -€10,935 | -7.9% |
| Operating profit (loss) | 9901 | €133,356 | €122,746 | -€10,610 | -8.0% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €126 | €95 | -€31 | -24.3% |
| Recurring financial charges | 65 | €126 | €95 | -€31 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €133,230 | €122,654 | -€10,576 | -7.9% |
| Income taxes | 67/77 | €34,146 | €31,486 | -€2,660 | -7.8% |
| Profit (loss) for the period | 9904 | €99,083 | €91,168 | -€7,916 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,083 | €91,168 | -€7,916 | -8.0% |
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 6 October 2026 via checked.be.