ABC NAVETTE: 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 NAVETTE
Largest movements
- Receivables within one year +€35,768
up €35,768 (+53.9%), from €66,332 to €102,100
of which Trade receivables: +€24,076
- Tangible fixed assets +€23,134
up €23,134 (+23.9%), from €96,964 to €120,098
- Cash -€15,999
down €15,999 (-94.7%), from €16,897 to €898
mainly Investment in fixed assets (net) (-€50,175) and Receivables within one year (-€35,768)
- Debts after one year +€34,368
up €34,368 (+60.9%), from €56,471 to €90,839
- Reserves +€18,334
up €18,334 (+26.8%), from €68,377 to €86,712
of which Distributable reserves: +€18,334
- Tax, wage and social debts -€4,365
down €4,365 (-20.2%), from €21,657 to €17,292
of which Taxes: -€3,107
- Current portion of long-term debt -€3,549
down €3,549 (-12.4%), from €28,648 to €25,099
- Trade debts -€2,752
down €2,752 (-62.9%), from €4,374 to €1,622
- Gross operating margin +€52,519
up €52,519 (+45.9%), from €114,472 to €166,991
- Depreciation +€13,704
up €13,704 (+103%), from €13,337 to €27,042
- Other operating charges +€10,269
up €10,269 (+546%), from €1,882 to €12,151
- Taxes +€2,510
up €2,510 (+1,837%), from €137 to €2,647
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 | €181,528 | €223,564 | +€42,036 | +23.2% |
| Fixed assets | 21/28 | €97,041 | €120,174 | +€23,133 | +23.8% |
| Intangible fixed assets | 21 | €0 | €0 | -€0 | -100% |
| Tangible fixed assets | 22/27 | €96,964 | €120,098 | +€23,134 | +23.9% |
| Furniture and vehicles | 24 | €96,964 | €120,098 | +€23,134 | +23.9% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €84,487 | €103,390 | +€18,903 | +22.4% |
| Amounts receivable within one year | 40/41 | €66,332 | €102,100 | +€35,768 | +53.9% |
| Trade receivables | 40 | €6,426 | €30,502 | +€24,076 | +375% |
| Other amounts receivable | 41 | €59,906 | €71,599 | +€11,692 | +19.5% |
| Cash at bank and in hand | 54/58 | €16,897 | €898 | -€15,999 | -94.7% |
| Deferred charges and accrued income | 490/1 | €1,258 | €391 | -€867 | -68.9% |
| Total equity and liabilities | 10/49 | €181,528 | €223,564 | +€42,036 | +23.2% |
| Equity | 10/15 | €70,377 | €88,712 | +€18,334 | +26.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,377 | €86,712 | +€18,334 | +26.8% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €68,177 | €86,512 | +€18,334 | +26.9% |
| Amounts payable | 17/49 | €111,150 | €134,852 | +€23,702 | +21.3% |
| Amounts payable after more than one year | 17 | €56,471 | €90,839 | +€34,368 | +60.9% |
| Financial debts | 170/4 | €56,471 | €90,839 | +€34,368 | +60.9% |
| Amounts payable within one year | 42/48 | €54,679 | €44,013 | -€10,666 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €28,648 | €25,099 | -€3,549 | -12.4% |
| Trade debts | 44 | €4,374 | €1,622 | -€2,752 | -62.9% |
| Suppliers | 440/4 | €4,374 | €1,622 | -€2,752 | -62.9% |
| Taxes, remuneration and social security | 45 | €21,657 | €17,292 | -€4,365 | -20.2% |
| Taxes | 450/3 | €13,543 | €10,435 | -€3,107 | -22.9% |
| Remuneration and social security | 454/9 | €8,114 | €6,857 | -€1,258 | -15.5% |
| Remuneration, social security and pensions | 62 | €74,168 | €75,042 | +€874 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,337 | €27,042 | +€13,704 | +103% |
| Other operating charges | 640/8 | €1,882 | €12,151 | +€10,269 | +546% |
| Non-recurring operating charges | 66A | €37,257 | €30,210 | -€7,047 | -18.9% |
| Gross operating margin | 9900 | €114,472 | €166,991 | +€52,519 | +45.9% |
| Operating profit (loss) | 9901 | -€12,172 | €22,546 | +€34,719 | |
| Financial income | 75/76B | €2,385 | €3,645 | +€1,261 | +52.9% |
| Recurring financial income | 75 | €2,385 | €3,645 | +€1,261 | +52.9% |
| Financial charges | 65/66B | €4,342 | €5,211 | +€868 | +20.0% |
| Recurring financial charges | 65 | €4,342 | €5,211 | +€868 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,130 | €20,981 | +€35,111 | |
| Income taxes | 67/77 | €137 | €2,647 | +€2,510 | +1,837% |
| Profit (loss) for the period | 9904 | -€14,267 | €18,334 | +€32,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,267 | €18,334 | +€32,601 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.