ABC ERGONOMICS: 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 ERGONOMICS
Largest movements
- Receivables within one year -€23,842
down €23,842 (-28.9%), from €82,576 to €58,734
of which Trade receivables: -€37,723
- Cash -€13,040
down €13,040 (-21.4%), from €60,871 to €47,831
mainly Net result for the year (-€26,906) and Other debts (-€9,648)
- Tangible fixed assets -€2,354
down €2,354 (-13.9%), from €16,901 to €14,547
of which Furniture and vehicles: -€2,012
- Profit (loss) carried forward -€26,906
down €26,906 (-31.0%), from €86,852 to €59,946
- Other debts -€9,648
no longer reported in 2025 (was €9,648)
- Trade debts -€4,150
down €4,150 (-58.8%), from €7,063 to €2,914
- Gross operating margin -€43,880
down €43,880, from €41,052 to -€2,828
- Financial charges -€32,000
down €32,000 (-90.6%), from €35,325 to €3,325
- Other operating charges +€13,679
up €13,679 (+873.9%), from €1,565 to €15,244
- Taxes -€1,214
down €1,214 (-84.5%), from €1,436 to €222
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 | €163,897 | €123,254 | -€40,642 | -24.8% |
| Fixed assets | 21/28 | €17,182 | €14,622 | -€2,561 | -14.9% |
| Intangible fixed assets | 21 | €207 | - | -€207 | |
| Tangible fixed assets | 22/27 | €16,901 | €14,547 | -€2,354 | -13.9% |
| Land and buildings | 22 | €5,422 | €6,005 | +€584 | +10.8% |
| Plant, machinery and equipment | 23 | €1,746 | €1,362 | -€384 | -22.0% |
| Furniture and vehicles | 24 | €7,503 | €5,491 | -€2,012 | -26.8% |
| Other tangible fixed assets | 26 | €2,230 | €1,689 | -€541 | -24.3% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €146,714 | €108,633 | -€38,082 | -26.0% |
| Amounts receivable within one year | 40/41 | €82,576 | €58,734 | -€23,842 | -28.9% |
| Trade receivables | 40 | €71,480 | €33,757 | -€37,723 | -52.8% |
| Other amounts receivable | 41 | €11,095 | €24,977 | +€13,881 | +125.1% |
| Cash at bank and in hand | 54/58 | €60,871 | €47,831 | -€13,040 | -21.4% |
| Deferred charges and accrued income | 490/1 | €3,268 | €2,068 | -€1,200 | -36.7% |
| Total equity and liabilities | 10/49 | €163,897 | €123,254 | -€40,642 | -24.8% |
| Equity | 10/15 | €139,852 | €112,946 | -€26,906 | -19.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,852 | €59,946 | -€26,906 | -31.0% |
| Amounts payable | 17/49 | €24,045 | €10,309 | -€13,736 | -57.1% |
| Amounts payable within one year | 42/48 | €24,045 | €10,309 | -€13,736 | -57.1% |
| Trade debts | 44 | €7,063 | €2,914 | -€4,150 | -58.8% |
| Suppliers | 440/4 | €7,063 | €2,914 | -€4,150 | -58.8% |
| Taxes, remuneration and social security | 45 | €7,333 | €7,395 | +€62 | +0.8% |
| Taxes | 450/3 | €7,333 | €7,395 | +€62 | +0.8% |
| Other amounts payable | 47/48 | €9,648 | - | -€9,648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,436 | €5,507 | +€71 | +1.3% |
| Other operating charges | 640/8 | €1,565 | €15,244 | +€13,679 | +873.9% |
| Gross operating margin | 9900 | €41,052 | -€2,828 | -€43,880 | |
| Operating profit (loss) | 9901 | €34,051 | -€23,579 | -€57,630 | |
| Financial income | 75/76B | €112 | €220 | +€108 | +96.4% |
| Recurring financial income | 75 | €112 | €220 | +€108 | +96.4% |
| Financial charges | 65/66B | €35,325 | €3,325 | -€32,000 | -90.6% |
| Recurring financial charges | 65 | €35,325 | €3,325 | -€32,000 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,162 | -€26,684 | -€25,522 | -2196.4% |
| Income taxes | 67/77 | €1,436 | €222 | -€1,214 | -84.5% |
| Profit (loss) for the period | 9904 | -€2,598 | -€26,906 | -€24,308 | -935.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,598 | -€26,906 | -€24,308 | -935.6% |
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 4 October 2026 via checked.be.