ABC LIVING: 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 LIVING
Largest movements
- Tangible fixed assets -€148,132
down €148,132 (-8.4%), from €1.8m to €1.6m
- Cash -€21,191
down €21,191 (-39.2%), from €54,027 to €32,836
mainly Net result for the year (-€142,057) and Debts after one year (-€86,572)
- Profit (loss) carried forward -€142,057
down €142,057 (-23.0%), from -€618,345 to -€760,403
- Debts after one year -€86,572
down €86,572 (-7.1%), from €1.2m to €1.1m
- Other debts +€57,513
up €57,513 (+5.4%), from €1.1m to €1.1m
- Gross operating margin -€77,239
down €77,239 (-41.3%), from €187,231 to €109,993
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 | €1,822,462 | €1,653,139 | -€169,323 | -9.3% |
| Fixed assets | 21/28 | €1,768,434 | €1,620,302 | -€148,132 | -8.4% |
| Tangible fixed assets | 22/27 | €1,753,754 | €1,605,622 | -€148,132 | -8.4% |
| Land and buildings | 22 | €1,753,754 | €1,605,622 | -€148,132 | -8.4% |
| Financial fixed assets | 28 | €14,680 | €14,680 | = | 0.0% |
| Current assets | 29/58 | €54,027 | €32,836 | -€21,191 | -39.2% |
| Cash at bank and in hand | 54/58 | €54,027 | €32,836 | -€21,191 | -39.2% |
| Total equity and liabilities | 10/49 | €1,822,462 | €1,653,139 | -€169,323 | -9.3% |
| Equity | 10/15 | -€568,345 | -€710,403 | -€142,057 | -25.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€618,345 | -€760,403 | -€142,057 | -23.0% |
| Amounts payable | 17/49 | €2,390,807 | €2,363,541 | -€27,265 | -1.1% |
| Amounts payable after more than one year | 17 | €1,221,791 | €1,135,219 | -€86,572 | -7.1% |
| Financial debts | 170/4 | €1,221,791 | €1,135,219 | -€86,572 | -7.1% |
| Amounts payable within one year | 42/48 | €1,169,015 | €1,228,322 | +€59,307 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €88,112 | €89,635 | +€1,523 | +1.7% |
| Trade debts | 44 | €16,810 | €17,081 | +€271 | +1.6% |
| Suppliers | 440/4 | €16,810 | €17,081 | +€271 | +1.6% |
| Other amounts payable | 47/48 | €1,064,093 | €1,121,606 | +€57,513 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,112 | €148,132 | +€20 | 0.0% |
| Other operating charges | 640/8 | €23,366 | €23,575 | +€210 | +0.9% |
| Gross operating margin | 9900 | €187,231 | €109,993 | -€77,239 | -41.3% |
| Operating profit (loss) | 9901 | €15,754 | -€61,715 | -€77,469 | |
| Financial charges | 65/66B | €80,017 | €80,343 | +€325 | +0.4% |
| Recurring financial charges | 65 | €80,017 | €80,343 | +€325 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€64,264 | -€142,057 | -€77,794 | -121% |
| Profit (loss) for the period | 9904 | -€64,264 | -€142,057 | -€77,794 | -121% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,264 | -€142,057 | -€77,794 | -121% |
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 30 October 2026 via checked.be.