ABC-PEB: 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-PEB
Largest movements
- Receivables within one year -€32,377
down €32,377 (-74.4%), from €43,522 to €11,145
of which Trade receivables: -€26,192
- Tangible fixed assets +€32,214
up €32,214 (+190.6%), from €16,898 to €49,111
of which Other tangible fixed assets: +€35,365
- Cash -€11,728
down €11,728 (-56.2%), from €20,849 to €9,122
mainly Investment in fixed assets (net) (-€39,846) and Tax, wage and social debts (-€14,456)
- Financial fixed assets -€1,800
no longer reported in 2025 (was €1,800)
- Tax, wage and social debts -€14,456
down €14,456 (-80.6%), from €17,947 to €3,491
- Profit (loss) carried forward +€3,578
up €3,578 (+6.1%), from €58,593 to €62,170
- Trade debts -€2,965
down €2,965 (-71.8%), from €4,129 to €1,164
- Gross operating margin -€69,283
down €69,283 (-78.3%), from €88,476 to €19,193
- Taxes -€18,388
down €18,388 (-79.4%), from €23,147 to €4,759
- Depreciation +€4,760
up €4,760 (+101.9%), from €4,673 to €9,433
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 | €83,669 | €69,825 | -€13,844 | -16.5% |
| Fixed assets | 21/28 | €18,698 | €49,111 | +€30,414 | +162.7% |
| Tangible fixed assets | 22/27 | €16,898 | €49,111 | +€32,214 | +190.6% |
| Furniture and vehicles | 24 | €8,232 | €5,081 | -€3,151 | -38.3% |
| Other tangible fixed assets | 26 | €8,666 | €44,031 | +€35,365 | +408.1% |
| Financial fixed assets | 28 | €1,800 | - | -€1,800 | |
| Current assets | 29/58 | €64,971 | €20,714 | -€44,257 | -68.1% |
| Amounts receivable within one year | 40/41 | €43,522 | €11,145 | -€32,377 | -74.4% |
| Trade receivables | 40 | €30,107 | €3,915 | -€26,192 | -87.0% |
| Other amounts receivable | 41 | €13,415 | €7,230 | -€6,185 | -46.1% |
| Cash at bank and in hand | 54/58 | €20,849 | €9,122 | -€11,728 | -56.2% |
| Deferred charges and accrued income | 490/1 | €600 | €447 | -€153 | -25.4% |
| Total equity and liabilities | 10/49 | €83,669 | €69,825 | -€13,844 | -16.5% |
| Equity | 10/15 | €61,593 | €65,170 | +€3,578 | +5.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,593 | €62,170 | +€3,578 | +6.1% |
| Amounts payable | 17/49 | €22,076 | €4,655 | -€17,421 | -78.9% |
| Amounts payable within one year | 42/48 | €22,076 | €4,655 | -€17,421 | -78.9% |
| Trade debts | 44 | €4,129 | €1,164 | -€2,965 | -71.8% |
| Suppliers | 440/4 | €4,129 | €1,164 | -€2,965 | -71.8% |
| Taxes, remuneration and social security | 45 | €17,947 | €3,491 | -€14,456 | -80.6% |
| Taxes | 450/3 | €17,947 | €3,491 | -€14,456 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,673 | €9,433 | +€4,760 | +101.9% |
| Other operating charges | 640/8 | €1,995 | €1,367 | -€628 | -31.5% |
| Gross operating margin | 9900 | €88,476 | €19,193 | -€69,283 | -78.3% |
| Operating profit (loss) | 9901 | €81,809 | €8,393 | -€73,416 | -89.7% |
| Financial income | 75/76B | €29 | €4 | -€25 | -87.1% |
| Recurring financial income | 75 | €29 | €4 | -€25 | -87.1% |
| Financial charges | 65/66B | €98 | €60 | -€38 | -38.9% |
| Recurring financial charges | 65 | €98 | €60 | -€38 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €81,739 | €8,337 | -€73,403 | -89.8% |
| Income taxes | 67/77 | €23,147 | €4,759 | -€18,388 | -79.4% |
| Profit (loss) for the period | 9904 | €58,593 | €3,578 | -€55,015 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,593 | €3,578 | -€55,015 | -93.9% |
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.