ABC. Financial Reporting Services: 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. Financial Reporting Services
Largest movements
- Current investments +€152,000
up €152,000 (+45.7%), from €332,500 to €484,500
- Cash -€22,038
down €22,038 (-68.4%), from €32,237 to €10,198
mainly Current investments (-€152,000) and Contributions, distributions and other (-€23,693)
- Tangible fixed assets -€12,753
down €12,753 (-33.5%), from €38,116 to €25,363
of which Furniture and vehicles: -€12,523
- Receivables within one year +€10,077
up €10,077 (+30.9%), from €32,574 to €42,650
of which Trade receivables: +€5,577
- Reserves +€115,459
up €115,459 (+32.9%), from €351,446 to €466,904
- Other debts +€23,693
new in 2025: €23,693
- Debts after one year -€11,600
down €11,600 (-33.3%), from €34,800 to €23,200
- Tax, wage and social debts +€7,193
up €7,193 (+34.6%), from €20,762 to €27,956
- Gross operating margin +€62,576
up €62,576 (+43.7%), from €143,231 to €205,807
- Taxes +€19,610
up €19,610 (+49.1%), from €39,950 to €59,560
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 | €438,915 | €573,252 | +€134,338 | +30.6% |
| Fixed assets | 21/28 | €38,116 | €29,167 | -€8,949 | -23.5% |
| Intangible fixed assets | 21 | - | €3,804 | +€3,804 | |
| Tangible fixed assets | 22/27 | €38,116 | €25,363 | -€12,753 | -33.5% |
| Furniture and vehicles | 24 | €37,886 | €25,363 | -€12,523 | -33.1% |
| Other tangible fixed assets | 26 | €230 | - | -€230 | |
| Current assets | 29/58 | €400,799 | €544,086 | +€143,287 | +35.8% |
| Amounts receivable within one year | 40/41 | €32,574 | €42,650 | +€10,077 | +30.9% |
| Trade receivables | 40 | €25,174 | €30,750 | +€5,577 | +22.2% |
| Other amounts receivable | 41 | €7,400 | €11,900 | +€4,500 | +60.8% |
| Current investments | 50/53 | €332,500 | €484,500 | +€152,000 | +45.7% |
| Cash at bank and in hand | 54/58 | €32,237 | €10,198 | -€22,038 | -68.4% |
| Deferred charges and accrued income | 490/1 | €3,489 | €6,737 | +€3,249 | +93.1% |
| Total equity and liabilities | 10/49 | €438,915 | €573,252 | +€134,338 | +30.6% |
| Equity | 10/15 | €370,046 | €485,504 | +€115,459 | +31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €351,446 | €466,904 | +€115,459 | +32.9% |
| Distributable reserves | 133 | €351,446 | €466,904 | +€115,459 | +32.9% |
| Amounts payable | 17/49 | €68,869 | €87,748 | +€18,879 | +27.4% |
| Amounts payable after more than one year | 17 | €34,800 | €23,200 | -€11,600 | -33.3% |
| Other amounts payable | 178/9 | €34,800 | €23,200 | -€11,600 | -33.3% |
| Amounts payable within one year | 42/48 | €32,440 | €63,326 | +€30,886 | +95.2% |
| Current portion of amounts payable after more than one year | 42 | €11,600 | €11,600 | = | 0.0% |
| Trade debts | 44 | €77 | €77 | = | 0.0% |
| Suppliers | 440/4 | €77 | €77 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €20,762 | €27,956 | +€7,193 | +34.6% |
| Taxes | 450/3 | €20,762 | €27,956 | +€7,193 | +34.6% |
| Other amounts payable | 47/48 | - | €23,693 | +€23,693 | |
| Accrued charges and deferred income | 492/3 | €1,629 | €1,222 | -€407 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,855 | €13,099 | +€245 | +1.9% |
| Other operating charges | 640/8 | €982 | €1,023 | +€40 | +4.1% |
| Gross operating margin | 9900 | €143,231 | €205,807 | +€62,576 | +43.7% |
| Operating profit (loss) | 9901 | €129,394 | €191,685 | +€62,292 | +48.1% |
| Financial income | 75/76B | €9,057 | €8,627 | -€431 | -4.8% |
| Recurring financial income | 75 | €9,057 | €8,627 | -€431 | -4.8% |
| Financial charges | 65/66B | €2,067 | €1,601 | -€466 | -22.6% |
| Recurring financial charges | 65 | €2,067 | €1,601 | -€466 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €136,384 | €198,711 | +€62,327 | +45.7% |
| Income taxes | 67/77 | €39,950 | €59,560 | +€19,610 | +49.1% |
| Profit (loss) for the period | 9904 | €96,434 | €139,152 | +€42,718 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,434 | €139,152 | +€42,718 | +44.3% |
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 20 October 2026 via checked.be.