ABC Keuringen: 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 Keuringen
Largest movements
- Cash +€60,374
up €60,374 (+3433.8%), from €1,758 to €62,132
mainly Net result for the year (+€69,505) and Tax, wage and social debts (+€21,775)
- Receivables within one year +€33,609
up €33,609 (+1578.8%), from €2,129 to €35,738
of which Trade receivables: +€35,738
- Tangible fixed assets +€1,311
up €1,311 (+24.5%), from €5,349 to €6,661
- Reserves +€69,505
up €69,505 (+5916.4%), from €1,175 to €70,680
- Tax, wage and social debts +€21,775
up €21,775 (+781.3%), from €2,787 to €24,562
- Other debts +€2,514
new in 2025: €2,514
- Trade debts +€1,442
up €1,442 (+47.8%), from €3,018 to €4,460
- Gross operating margin +€85,724
up €85,724 (+1306.4%), from €6,562 to €92,286
- Taxes +€17,083
up €17,083 (+1826.5%), from €935 to €18,018
- Depreciation +€1,746
up €1,746 (+117.3%), from €1,488 to €3,234
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 | €9,980 | €105,215 | +€95,235 | +954.3% |
| Fixed assets | 21/28 | €5,629 | €6,941 | +€1,311 | +23.3% |
| Tangible fixed assets | 22/27 | €5,349 | €6,661 | +€1,311 | +24.5% |
| Furniture and vehicles | 24 | €5,349 | €6,661 | +€1,311 | +24.5% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €4,351 | €98,274 | +€93,924 | +2158.9% |
| Amounts receivable within one year | 40/41 | €2,129 | €35,738 | +€33,609 | +1578.8% |
| Trade receivables | 40 | - | €35,738 | +€35,738 | |
| Other amounts receivable | 41 | €2,129 | - | -€2,129 | |
| Cash at bank and in hand | 54/58 | €1,758 | €62,132 | +€60,374 | +3433.8% |
| Deferred charges and accrued income | 490/1 | €464 | €405 | -€59 | -12.7% |
| Total equity and liabilities | 10/49 | €9,980 | €105,215 | +€95,235 | +954.3% |
| Equity | 10/15 | €4,175 | €73,680 | +€69,505 | +1664.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,175 | €70,680 | +€69,505 | +5916.4% |
| Distributable reserves | 133 | €1,175 | €70,680 | +€69,505 | +5916.4% |
| Amounts payable | 17/49 | €5,805 | €31,535 | +€25,730 | +443.2% |
| Amounts payable within one year | 42/48 | €5,805 | €31,535 | +€25,730 | +443.2% |
| Trade debts | 44 | €3,018 | €4,460 | +€1,442 | +47.8% |
| Suppliers | 440/4 | €3,018 | €4,460 | +€1,442 | +47.8% |
| Taxes, remuneration and social security | 45 | €2,787 | €24,562 | +€21,775 | +781.3% |
| Taxes | 450/3 | €2,787 | €24,562 | +€21,775 | +781.3% |
| Other amounts payable | 47/48 | - | €2,514 | +€2,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,488 | €3,234 | +€1,746 | +117.3% |
| Other operating charges | 640/8 | €564 | €1,352 | +€788 | +139.7% |
| Gross operating margin | 9900 | €6,562 | €92,286 | +€85,724 | +1306.4% |
| Operating profit (loss) | 9901 | €4,510 | €87,700 | +€83,190 | +1844.7% |
| Financial income | 75/76B | €65 | - | -€65 | |
| Recurring financial income | 75 | €65 | - | -€65 | |
| Financial charges | 65/66B | €51 | €177 | +€126 | +249.8% |
| Recurring financial charges | 65 | €51 | €177 | +€126 | +249.8% |
| Profit (loss) for the period before taxes | 9903 | €4,524 | €87,523 | +€83,000 | +1834.8% |
| Income taxes | 67/77 | €935 | €18,018 | +€17,083 | +1826.5% |
| Profit (loss) for the period | 9904 | €3,588 | €69,505 | +€65,917 | +1837.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,588 | €69,505 | +€65,917 | +1837.0% |
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 10 October 2026 via checked.be.