ABC DIAG: 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 DIAG
Largest movements
- Cash +€28,389
up €28,389 (+297.7%), from €9,537 to €37,927
mainly Net result for the year (+€34,078) and Tax, wage and social debts (+€8,838)
- Tangible fixed assets +€13,568
up €13,568 (+46.0%), from €29,493 to €43,061
- Receivables within one year +€2,093
up €2,093 (+11.6%), from €18,099 to €20,192
- Reserves +€34,078
up €34,078 (+123.1%), from €27,685 to €61,763
- Tax, wage and social debts +€8,838
up €8,838 (+76.3%), from €11,586 to €20,425
- Trade debts +€1,037
up €1,037 (+7.7%), from €13,384 to €14,421
- Gross operating margin +€14,051
up €14,051 (+33.8%), from €41,528 to €55,579
- Depreciation +€4,317
up €4,317 (+225.3%), from €1,916 to €6,233
- Taxes +€3,430
up €3,430 (+30.8%), from €11,136 to €14,566
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 | €57,667 | €101,621 | +€43,954 | +76.2% |
| Fixed assets | 21/28 | €29,493 | €43,061 | +€13,568 | +46.0% |
| Tangible fixed assets | 22/27 | €29,493 | €43,061 | +€13,568 | +46.0% |
| Land and buildings | 22 | - | €3,946 | +€3,946 | |
| Plant, machinery and equipment | 23 | €15,844 | €22,391 | +€6,546 | +41.3% |
| Furniture and vehicles | 24 | €13,649 | €10,795 | -€2,854 | -20.9% |
| Leasing and similar rights | 25 | - | €5,929 | +€5,929 | |
| Current assets | 29/58 | €28,174 | €58,560 | +€30,386 | +107.9% |
| Amounts receivable within one year | 40/41 | €18,099 | €20,192 | +€2,093 | +11.6% |
| Trade receivables | 40 | €18,099 | €20,192 | +€2,093 | +11.6% |
| Cash at bank and in hand | 54/58 | €9,537 | €37,927 | +€28,389 | +297.7% |
| Deferred charges and accrued income | 490/1 | €537 | €441 | -€96 | -17.9% |
| Total equity and liabilities | 10/49 | €57,667 | €101,621 | +€43,954 | +76.2% |
| Equity | 10/15 | €32,685 | €66,763 | +€34,078 | +104.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,685 | €61,763 | +€34,078 | +123.1% |
| Distributable reserves | 133 | €27,685 | €61,763 | +€34,078 | +123.1% |
| Amounts payable | 17/49 | €24,983 | €34,858 | +€9,876 | +39.5% |
| Amounts payable within one year | 42/48 | €24,983 | €34,858 | +€9,876 | +39.5% |
| Trade debts | 44 | €13,384 | €14,421 | +€1,037 | +7.7% |
| Suppliers | 440/4 | €13,384 | €14,421 | +€1,037 | +7.7% |
| Taxes, remuneration and social security | 45 | €11,586 | €20,425 | +€8,838 | +76.3% |
| Taxes | 450/3 | €11,586 | €20,425 | +€8,838 | +76.3% |
| Other amounts payable | 47/48 | €12 | €12 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €6,233 | +€4,317 | +225.3% |
| Other operating charges | 640/8 | €739 | €570 | -€169 | -22.9% |
| Gross operating margin | 9900 | €41,528 | €55,579 | +€14,051 | +33.8% |
| Operating profit (loss) | 9901 | €38,872 | €48,776 | +€9,904 | +25.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €57 | €132 | +€75 | +131.2% |
| Recurring financial charges | 65 | €57 | €132 | +€75 | +131.2% |
| Profit (loss) for the period before taxes | 9903 | €38,820 | €48,644 | +€9,824 | +25.3% |
| Income taxes | 67/77 | €11,136 | €14,566 | +€3,430 | +30.8% |
| Profit (loss) for the period | 9904 | €27,685 | €34,078 | +€6,394 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,685 | €34,078 | +€6,394 | +23.1% |
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.