ABC EXP: 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 EXP
Largest movements
- Tangible fixed assets -€50,125
down €50,125 (-17.3%), from €289,837 to €239,712
of which Furniture and vehicles: -€38,816
- Receivables within one year -€22,563
down €22,563 (-30.3%), from €74,545 to €51,982
of which Trade receivables: -€23,186
- Cash -€4,683
down €4,683 (-66.4%), from €7,052 to €2,369
mainly Trade debts (-€46,640) and Net result for the year (-€16,909)
- Trade debts -€46,640
down €46,640 (-50.8%), from €91,799 to €45,159
- Profit (loss) carried forward -€16,909
down €16,909 (-11.1%), from -€152,571 to -€169,480
- Debts after one year -€16,054
down €16,054 (-10.2%), from €156,703 to €140,649
- Gross operating margin +€109,602
up €109,602, from -€38,274 to €71,328
- Turnover +€80,258
up €80,258 (+145.4%), from €55,188 to €135,446
- Purchases and services -€31,145
down €31,145 (-32.7%), from €95,263 to €64,118
- Staff costs -€20,771
down €20,771 (-36.5%), from €56,846 to €36,075
- Other operating charges +€12,564
up €12,564 (+313.4%), from €4,009 to €16,573
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 | €388,922 | €308,297 | -€80,625 | -20.7% |
| Fixed assets | 21/28 | €302,437 | €251,712 | -€50,725 | -16.8% |
| Tangible fixed assets | 22/27 | €289,837 | €239,712 | -€50,125 | -17.3% |
| Land and buildings | 22 | €220,378 | €208,965 | -€11,413 | -5.2% |
| Plant, machinery and equipment | 23 | €2,261 | €2,365 | +€104 | +4.6% |
| Furniture and vehicles | 24 | €67,198 | €28,382 | -€38,816 | -57.8% |
| Financial fixed assets | 28 | €12,600 | €12,000 | -€600 | -4.8% |
| Current assets | 29/58 | €86,485 | €56,585 | -€29,900 | -34.6% |
| Amounts receivable within one year | 40/41 | €74,545 | €51,982 | -€22,563 | -30.3% |
| Trade receivables | 40 | €40,480 | €17,294 | -€23,186 | -57.3% |
| Other amounts receivable | 41 | €34,065 | €34,688 | +€623 | +1.8% |
| Cash at bank and in hand | 54/58 | €7,052 | €2,369 | -€4,683 | -66.4% |
| Deferred charges and accrued income | 490/1 | €4,888 | €2,234 | -€2,654 | -54.3% |
| Total equity and liabilities | 10/49 | €388,922 | €308,297 | -€80,625 | -20.7% |
| Equity | 10/15 | €110,687 | €93,776 | -€16,911 | -15.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Outside capital | 11 | €12,000 | - | -€12,000 | |
| Other | 1109/19 | €12,000 | - | -€12,000 | |
| Reserves | 13 | €251,258 | €251,256 | -€2 | 0.0% |
| Distributable reserves | 133 | €251,258 | €251,256 | -€2 | 0.0% |
| Profit (loss) carried forward | 14 | -€152,571 | -€169,480 | -€16,909 | -11.1% |
| Amounts payable | 17/49 | €278,235 | €214,521 | -€63,714 | -22.9% |
| Amounts payable after more than one year | 17 | €156,703 | €140,649 | -€16,054 | -10.2% |
| Financial debts | 170/4 | €156,703 | €140,649 | -€16,054 | -10.2% |
| Amounts payable within one year | 42/48 | €121,532 | €73,872 | -€47,660 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €15,397 | €16,055 | +€658 | +4.3% |
| Trade debts | 44 | €91,799 | €45,159 | -€46,640 | -50.8% |
| Suppliers | 440/4 | €91,799 | €45,159 | -€46,640 | -50.8% |
| Taxes, remuneration and social security | 45 | €3,720 | €2,157 | -€1,563 | -42.0% |
| Remuneration and social security | 454/9 | €3,720 | €2,157 | -€1,563 | -42.0% |
| Other amounts payable | 47/48 | €10,616 | €10,501 | -€115 | -1.1% |
| Turnover | 70 | €55,188 | €135,446 | +€80,258 | +145.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €95,263 | €64,118 | -€31,145 | -32.7% |
| Remuneration, social security and pensions | 62 | €56,846 | €36,075 | -€20,771 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,675 | €28,357 | -€8,318 | -22.7% |
| Other operating charges | 640/8 | €4,009 | €16,573 | +€12,564 | +313.4% |
| Gross operating margin | 9900 | -€38,274 | €71,328 | +€109,602 | |
| Operating profit (loss) | 9901 | -€135,804 | -€9,677 | +€126,127 | +92.9% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €6,459 | €7,289 | +€830 | +12.9% |
| Recurring financial charges | 65 | €6,459 | €7,289 | +€830 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€142,263 | -€16,909 | +€125,354 | +88.1% |
| Income taxes | 67/77 | €10,308 | - | -€10,308 | |
| Profit (loss) for the period | 9904 | -€152,571 | -€16,909 | +€135,662 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€152,571 | -€16,909 | +€135,662 | +88.9% |
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 5 October 2026 via checked.be.