ABC-Leve: 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-Leve
Largest movements
- Receivables within one year +€190,774
up €190,774 (+815%), from €23,399 to €214,173
- Reserves +€172,679
up €172,679 (+164%), from €105,143 to €277,822
- Tax, wage and social debts +€17,268
new in 2025: €17,268
- Financial income +€189,122
up €189,122 (+11,449%), from €1,652 to €190,774
- Taxes +€17,267
up €17,267 (+2,031,420%), from €1 to €17,268
- Other operating charges -€412
down €412 (-43.9%), from €940 to €528
- Gross operating margin -€206
down €206 (-322%), from -€64 to -€269
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 | €167,151 | €357,736 | +€190,585 | +114% |
| Fixed assets | 21/28 | €143,485 | €143,485 | = | 0.0% |
| Financial fixed assets | 28 | €143,485 | €143,485 | = | 0.0% |
| Current assets | 29/58 | €23,667 | €214,251 | +€190,585 | +805% |
| Amounts receivable within one year | 40/41 | €23,399 | €214,173 | +€190,774 | +815% |
| Other amounts receivable | 41 | €23,399 | €214,173 | +€190,774 | +815% |
| Cash at bank and in hand | 54/58 | €268 | €78 | -€190 | -70.9% |
| Total equity and liabilities | 10/49 | €167,151 | €357,736 | +€190,585 | +114% |
| Equity | 10/15 | €123,743 | €296,422 | +€172,679 | +140% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,143 | €277,822 | +€172,679 | +164% |
| Distributable reserves | 133 | €105,143 | €277,822 | +€172,679 | +164% |
| Amounts payable | 17/49 | €43,408 | €61,314 | +€17,905 | +41.2% |
| Amounts payable within one year | 42/48 | €43,408 | €61,314 | +€17,905 | +41.2% |
| Trade debts | 44 | €163 | €0 | -€163 | -100% |
| Suppliers | 440/4 | €163 | €0 | -€163 | -100% |
| Taxes, remuneration and social security | 45 | - | €17,268 | +€17,268 | |
| Taxes | 450/3 | - | €17,268 | +€17,268 | |
| Other amounts payable | 47/48 | €43,246 | €44,046 | +€800 | +1.8% |
| Other operating charges | 640/8 | €940 | €528 | -€412 | -43.9% |
| Gross operating margin | 9900 | -€64 | -€269 | -€206 | -322% |
| Operating profit (loss) | 9901 | -€1,004 | -€797 | +€207 | +20.6% |
| Financial income | 75/76B | €1,652 | €190,774 | +€189,122 | +11,449% |
| Recurring financial income | 75 | €1,652 | €190,774 | +€189,122 | +11,449% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €619 | €189,947 | +€189,328 | +30,566% |
| Income taxes | 67/77 | €1 | €17,268 | +€17,267 | +2,031,420% |
| Profit (loss) for the period | 9904 | €619 | €172,679 | +€172,061 | +27,817% |
| Profit (loss) for the period to be appropriated | 9905 | €619 | €172,679 | +€172,061 | +27,817% |
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 18 October 2026 via checked.be.