ABC-EXPO: what changed
Two financial 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-EXPO
Largest movements
- Tangible fixed assets +€19,409
up €19,409 (+97.6%), from €19,881 to €39,290
of which Furniture and vehicles: +€22,978
- Stocks and contracts +€11,002
up €11,002 (+74.6%), from €14,756 to €25,758
- Cash +€10,107
up €10,107 (+54.7%), from €18,484 to €28,591
mainly Trade debts (+€17,488) and Debts after one year (+€9,701)
- Receivables within one year +€7,554
up €7,554 (+9.3%), from €81,004 to €88,558
of which Trade receivables: +€10,114
- Deferred charges and accrued income +€2,220
up €2,220 (+135%), from €1,648 to €3,868
- Trade debts +€17,488
up €17,488 (+88.2%), from €19,835 to €37,323
- Debts after one year +€9,701
up €9,701 (+453%), from €2,140 to €11,841
- Tax, wage and social debts +€9,288
up €9,288 (+111%), from €8,399 to €17,688
- Current portion of long-term debt +€5,561
up €5,561 (+140%), from €3,962 to €9,522
- Accrued charges and deferred income +€3,940
up €3,940 (+28.3%), from €13,902 to €17,842
- Financial charges +€1,915
up €1,915 (+156%), from €1,226 to €3,141
- Taxes -€1,533
down €1,533 (-31.9%), from €4,800 to €3,267
- Other operating charges +€602
up €602 (+65.5%), from €920 to €1,522
- Gross operating margin -€236
down €236 (-1.2%), from €19,279 to €19,044
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.
Derived cash bridge
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 | €135,774 | €186,066 | +€50,292 | +37.0% |
| Fixed assets | 21/28 | €19,881 | €39,290 | +€19,409 | +97.6% |
| Tangible fixed assets | 22/27 | €19,881 | €39,290 | +€19,409 | +97.6% |
| Plant, machinery and equipment | 23 | €13,135 | €11,177 | -€1,958 | -14.9% |
| Furniture and vehicles | 24 | €1,910 | €24,889 | +€22,978 | +1,203% |
| Other tangible fixed assets | 26 | €4,836 | €3,224 | -€1,612 | -33.3% |
| Current assets | 29/58 | €115,892 | €146,776 | +€30,883 | +26.6% |
| Stocks and contracts in progress | 3 | €14,756 | €25,758 | +€11,002 | +74.6% |
| Stocks | 30/36 | €14,756 | €25,758 | +€11,002 | +74.6% |
| Amounts receivable within one year | 40/41 | €81,004 | €88,558 | +€7,554 | +9.3% |
| Trade receivables | 40 | €26,968 | €37,082 | +€10,114 | +37.5% |
| Other amounts receivable | 41 | €54,036 | €51,476 | -€2,560 | -4.7% |
| Cash at bank and in hand | 54/58 | €18,484 | €28,591 | +€10,107 | +54.7% |
| Deferred charges and accrued income | 490/1 | €1,648 | €3,868 | +€2,220 | +135% |
| Total equity and liabilities | 10/49 | €135,774 | €186,066 | +€50,292 | +37.0% |
| Equity | 10/15 | €84,387 | €88,567 | +€4,180 | +5.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Contributions outside capital | 11 | €61,973 | €61,973 | = | 0.0% |
| Other | 1109/19 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €51,697 | €55,197 | +€3,500 | +6.8% |
| Tax-exempt reserves | 132 | €11,973 | €11,973 | = | 0.0% |
| Distributable reserves | 133 | €39,725 | €43,225 | +€3,500 | +8.8% |
| Profit (loss) carried forward | 14 | -€29,284 | -€28,604 | +€680 | +2.3% |
| Amounts payable | 17/49 | €51,387 | €97,499 | +€46,112 | +89.7% |
| Amounts payable after more than one year | 17 | €2,140 | €11,841 | +€9,701 | +453% |
| Financial debts | 170/4 | €2,140 | €11,841 | +€9,701 | +453% |
| Amounts payable within one year | 42/48 | €35,345 | €67,815 | +€32,471 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | €3,962 | €9,522 | +€5,561 | +140% |
| Financial debts | 43 | €2,047 | €1,349 | -€698 | -34.1% |
| Credit institutions | 430/8 | €2,047 | €1,349 | -€698 | -34.1% |
| Trade debts | 44 | €19,835 | €37,323 | +€17,488 | +88.2% |
| Suppliers | 440/4 | €19,835 | €37,323 | +€17,488 | +88.2% |
| Taxes, remuneration and social security | 45 | €8,399 | €17,688 | +€9,288 | +111% |
| Taxes | 450/3 | €8,399 | €17,688 | +€9,288 | +111% |
| Other amounts payable | 47/48 | €1,102 | €1,934 | +€832 | +75.5% |
| Accrued charges and deferred income | 492/3 | €13,902 | €17,842 | +€3,940 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,309 | €7,390 | +€81 | +1.1% |
| Other operating charges | 640/8 | €920 | €1,522 | +€602 | +65.5% |
| Gross operating margin | 9900 | €19,279 | €19,044 | -€236 | -1.2% |
| Operating profit (loss) | 9901 | €11,051 | €10,132 | -€919 | -8.3% |
| Financial income | 75/76B | €309 | €457 | +€148 | +47.7% |
| Recurring financial income | 75 | €9 | €1 | -€9 | -94.4% |
| Non-recurring financial income | 76B | €300 | €456 | +€156 | +52.0% |
| Financial charges | 65/66B | €1,226 | €3,141 | +€1,915 | +156% |
| Recurring financial charges | 65 | €1,226 | €3,141 | +€1,915 | +156% |
| Profit (loss) for the period before taxes | 9903 | €10,134 | €7,447 | -€2,687 | -26.5% |
| Income taxes | 67/77 | €4,800 | €3,267 | -€1,533 | -31.9% |
| Profit (loss) for the period | 9904 | €5,334 | €4,180 | -€1,154 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,334 | €4,180 | -€1,154 | -21.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.