ABC Home Project: 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 Home Project
Largest movements
- Cash -€16,611
down €16,611 (-65.7%), from €25,264 to €8,654
mainly Net result for the year (-€37,076) and Tax, wage and social debts (-€6,361)
- Receivables within one year -€14,177
down €14,177 (-28.6%), from €49,496 to €35,319
of which Other amounts receivable: -€11,235
- Profit (loss) carried forward -€37,076
down €37,076 (-76.1%), from €48,713 to €11,637
- Trade debts +€12,649
up €12,649 (+359%), from €3,521 to €16,170
- Tax, wage and social debts -€6,361
down €6,361 (-80.8%), from €7,877 to €1,515
- Gross operating margin -€61,096
down €61,096, from €31,004 to -€30,092
- Taxes -€7,077
no longer reported in 2025 (was €7,077)
- Write-downs -€4,140
no longer reported in 2025 (was €4,140)
- Financial income +€1,173
up €1,173 (+248%), from €472 to €1,646
- Depreciation -€886
no longer reported in 2025 (was €886)
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 | €74,761 | €43,972 | -€30,788 | -41.2% |
| Current assets | 29/58 | €74,761 | €43,972 | -€30,788 | -41.2% |
| Amounts receivable within one year | 40/41 | €49,496 | €35,319 | -€14,177 | -28.6% |
| Trade receivables | 40 | €16,899 | €13,957 | -€2,943 | -17.4% |
| Other amounts receivable | 41 | €32,597 | €21,362 | -€11,235 | -34.5% |
| Cash at bank and in hand | 54/58 | €25,264 | €8,654 | -€16,611 | -65.7% |
| Total equity and liabilities | 10/49 | €74,761 | €43,972 | -€30,788 | -41.2% |
| Equity | 10/15 | €63,363 | €26,287 | -€37,076 | -58.5% |
| Contributions | 10/11 | €12,750 | €12,750 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,713 | €11,637 | -€37,076 | -76.1% |
| Amounts payable | 17/49 | €11,397 | €17,685 | +€6,288 | +55.2% |
| Amounts payable within one year | 42/48 | €11,397 | €17,685 | +€6,288 | +55.2% |
| Trade debts | 44 | €3,521 | €16,170 | +€12,649 | +359% |
| Suppliers | 440/4 | €3,521 | €16,170 | +€12,649 | +359% |
| Taxes, remuneration and social security | 45 | €7,877 | €1,515 | -€6,361 | -80.8% |
| Taxes | 450/3 | €7,877 | €1,515 | -€6,361 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €886 | - | -€886 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,140 | - | -€4,140 | |
| Other operating charges | 640/8 | €867 | €733 | -€135 | -15.5% |
| Non-recurring operating charges | 66A | €174 | €7,845 | +€7,672 | +4,420% |
| Gross operating margin | 9900 | €31,004 | -€30,092 | -€61,096 | |
| Operating profit (loss) | 9901 | €24,937 | -€38,670 | -€63,607 | |
| Financial income | 75/76B | €472 | €1,646 | +€1,173 | +248% |
| Recurring financial income | 75 | €472 | €1,646 | +€1,173 | +248% |
| Financial charges | 65/66B | €205 | €52 | -€154 | -74.8% |
| Recurring financial charges | 65 | €205 | €52 | -€154 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €25,204 | -€37,076 | -€62,280 | |
| Income taxes | 67/77 | €7,077 | - | -€7,077 | |
| Profit (loss) for the period | 9904 | €18,126 | -€37,076 | -€55,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,126 | -€37,076 | -€55,202 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.