ABC - PLAN ID: 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 - PLAN ID
Largest movements
- Cash -€682,469
down €682,469 (-56.8%), from €1.2m to €519,689
mainly Contributions, distributions and other (-€550,000) and Receivables within one year (-€401,357)
- Receivables within one year +€401,357
up €401,357 (+30.4%), from €1.3m to €1.7m
of which Trade receivables: +€450,526
- Tangible fixed assets -€103,944
down €103,944 (-17.2%), from €604,207 to €500,263
of which Furniture and vehicles: -€83,677
- Other debts -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Advances received -€125,296
down €125,296 (-41.4%), from €302,820 to €177,524
- Trade debts +€111,664
up €111,664 (+5.7%), from €2.0m to €2.1m
- Current portion of long-term debt -€51,634
down €51,634 (-54.7%), from €94,433 to €42,798
- Write-downs +€353,610
up €353,610, from -€353,610 to €0
- Taxes -€97,405
down €97,405 (-33.2%), from €293,435 to €196,030
- Financial income -€45,796
down €45,796 (-58.8%), from €77,902 to €32,106
- Gross operating margin +€15,854
up €15,854 (+1.0%), from €1.6m to €1.6m
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 | €4,413,886 | €3,996,907 | -€416,980 | -9.4% |
| Fixed assets | 21/28 | €604,438 | €503,724 | -€100,714 | -16.7% |
| Intangible fixed assets | 21 | €231 | €3,461 | +€3,230 | +1395.5% |
| Tangible fixed assets | 22/27 | €604,207 | €500,263 | -€103,944 | -17.2% |
| Land and buildings | 22 | €408,106 | €391,278 | -€16,828 | -4.1% |
| Plant, machinery and equipment | 23 | €5,025 | €1,586 | -€3,439 | -68.4% |
| Furniture and vehicles | 24 | €191,076 | €107,399 | -€83,677 | -43.8% |
| Current assets | 29/58 | €3,809,448 | €3,493,182 | -€316,266 | -8.3% |
| Amounts receivable within one year | 40/41 | €1,319,817 | €1,721,175 | +€401,357 | +30.4% |
| Trade receivables | 40 | €1,144,512 | €1,595,038 | +€450,526 | +39.4% |
| Other amounts receivable | 41 | €175,305 | €126,136 | -€49,169 | -28.0% |
| Current investments | 50/53 | €1,250,000 | €1,250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,202,159 | €519,689 | -€682,469 | -56.8% |
| Deferred charges and accrued income | 490/1 | €37,472 | €2,318 | -€35,154 | -93.8% |
| Total equity and liabilities | 10/49 | €4,413,886 | €3,996,907 | -€416,980 | -9.4% |
| Equity | 10/15 | €1,438,141 | €1,453,999 | +€15,858 | +1.1% |
| Contributions | 10/11 | €72,500 | €72,500 | = | 0.0% |
| Capital | 10 | €72,500 | €72,500 | = | 0.0% |
| Issued capital | 100 | €72,500 | €72,500 | = | 0.0% |
| Reserves | 13 | €1,257,250 | €1,257,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,257,250 | €1,257,250 | = | 0.0% |
| Legal reserve | 130 | €7,250 | €7,250 | = | 0.0% |
| Own shares acquired | 1312 | €1,250,000 | €1,250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,391 | €124,249 | +€15,858 | +14.6% |
| Amounts payable | 17/49 | €2,975,746 | €2,542,908 | -€432,838 | -14.5% |
| Amounts payable after more than one year | 17 | €202,206 | €163,610 | -€38,595 | -19.1% |
| Financial debts | 170/4 | €202,206 | €163,610 | -€38,595 | -19.1% |
| Amounts payable within one year | 42/48 | €2,773,540 | €2,374,298 | -€399,243 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €94,433 | €42,798 | -€51,634 | -54.7% |
| Trade debts | 44 | €1,953,723 | €2,065,387 | +€111,664 | +5.7% |
| Suppliers | 440/4 | €1,953,723 | €2,065,387 | +€111,664 | +5.7% |
| Advances received on contracts in progress | 46 | €302,820 | €177,524 | -€125,296 | -41.4% |
| Taxes, remuneration and social security | 45 | €122,564 | €88,588 | -€33,976 | -27.7% |
| Taxes | 450/3 | €23,499 | €19,987 | -€3,512 | -14.9% |
| Remuneration and social security | 454/9 | €99,065 | €68,601 | -€30,464 | -30.8% |
| Other amounts payable | 47/48 | €300,000 | €0 | -€300,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Non-recurring operating income | 76A | €3,620 | €5,000 | +€1,380 | +38.1% |
| Remuneration, social security and pensions | 62 | €712,403 | €715,892 | +€3,489 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,862 | €108,315 | +€453 | +0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€353,610 | €0 | +€353,610 | |
| Other operating charges | 640/8 | €7,265 | €7,231 | -€34 | -0.5% |
| Non-recurring operating charges | 66A | - | €1,279 | +€1,279 | |
| Gross operating margin | 9900 | €1,563,175 | €1,579,029 | +€15,854 | +1.0% |
| Operating profit (loss) | 9901 | €1,089,254 | €746,311 | -€342,943 | -31.5% |
| Financial income | 75/76B | €77,902 | €32,106 | -€45,796 | -58.8% |
| Recurring financial income | 75 | €77,902 | €32,106 | -€45,796 | -58.8% |
| Financial charges | 65/66B | €22,703 | €16,529 | -€6,174 | -27.2% |
| Recurring financial charges | 65 | €22,703 | €16,529 | -€6,174 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €1,144,453 | €761,888 | -€382,565 | -33.4% |
| Income taxes | 67/77 | €293,435 | €196,030 | -€97,405 | -33.2% |
| Profit (loss) for the period | 9904 | €851,018 | €565,858 | -€285,160 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €851,018 | €565,858 | -€285,160 | -33.5% |
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.