ABC RELATIONS: 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 RELATIONS
Largest movements
- Receivables within one year +€5,476
up €5,476 (+107.8%), from €5,078 to €10,555
of which Trade receivables: +€6,430
- Tangible fixed assets -€1,077
down €1,077 (-100.0%), from €1,077 to €0
- Cash +€704
up €704 (+16.4%), from €4,290 to €4,994
mainly Trade debts (+€3,680) and Other debts (+€3,143)
- Deferred charges and accrued income -€603
down €603 (-100.0%), from €603 to €0
- Trade debts +€3,680
up €3,680 (+2104.4%), from €175 to €3,855
- Other debts +€3,143
up €3,143 (+63.9%), from €4,923 to €8,066
- Profit (loss) carried forward -€2,501
down €2,501 (-6.8%), from -€36,815 to -€39,316
- Tax, wage and social debts +€178
up €178 (+58.0%), from €306 to €483
- Gross operating margin +€5,233
up €5,233 (+64.7%), from -€8,089 to -€2,856
- Write-downs -€3,360
down €3,360, from €1,680 to -€1,680
- Other operating charges +€465
up €465 (+369.2%), from €126 to €591
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 | €11,049 | €15,549 | +€4,500 | +40.7% |
| Fixed assets | 21/28 | €1,077 | €0 | -€1,077 | -100.0% |
| Tangible fixed assets | 22/27 | €1,077 | €0 | -€1,077 | -100.0% |
| Furniture and vehicles | 24 | €1,077 | €0 | -€1,077 | -100.0% |
| Current assets | 29/58 | €9,972 | €15,549 | +€5,577 | +55.9% |
| Amounts receivable within one year | 40/41 | €5,078 | €10,555 | +€5,476 | +107.8% |
| Trade receivables | 40 | €4,112 | €10,542 | +€6,430 | +156.4% |
| Other amounts receivable | 41 | €967 | €13 | -€954 | -98.7% |
| Cash at bank and in hand | 54/58 | €4,290 | €4,994 | +€704 | +16.4% |
| Deferred charges and accrued income | 490/1 | €603 | €0 | -€603 | -100.0% |
| Total equity and liabilities | 10/49 | €11,049 | €15,549 | +€4,500 | +40.7% |
| Equity | 10/15 | €5,645 | €3,144 | -€2,501 | -44.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,860 | €23,860 | = | 0.0% |
| Distributable reserves | 133 | €23,860 | €23,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,815 | -€39,316 | -€2,501 | -6.8% |
| Amounts payable | 17/49 | €5,404 | €12,405 | +€7,001 | +129.6% |
| Amounts payable within one year | 42/48 | €5,404 | €12,405 | +€7,001 | +129.6% |
| Trade debts | 44 | €175 | €3,855 | +€3,680 | +2104.4% |
| Suppliers | 440/4 | €175 | €3,855 | +€3,680 | +2104.4% |
| Taxes, remuneration and social security | 45 | €306 | €483 | +€178 | +58.0% |
| Taxes | 450/3 | €306 | €483 | +€178 | +58.0% |
| Other amounts payable | 47/48 | €4,923 | €8,066 | +€3,143 | +63.9% |
| Non-recurring operating income | 76A | - | €8,750 | +€8,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75 | €0 | -€75 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,680 | -€1,680 | -€3,360 | |
| Other operating charges | 640/8 | €126 | €591 | +€465 | +369.2% |
| Non-recurring operating charges | 66A | - | €377 | +€377 | |
| Gross operating margin | 9900 | -€8,089 | -€2,856 | +€5,233 | +64.7% |
| Operating profit (loss) | 9901 | -€9,970 | -€2,145 | +€7,826 | +78.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -93.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -93.0% |
| Financial charges | 65/66B | €145 | €197 | +€52 | +35.7% |
| Recurring financial charges | 65 | €145 | €197 | +€52 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,115 | -€2,342 | +€7,773 | +76.8% |
| Income taxes | 67/77 | €174 | €159 | -€16 | -9.0% |
| Profit (loss) for the period | 9904 | -€10,289 | -€2,501 | +€7,788 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,289 | -€2,501 | +€7,788 | +75.7% |
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 11 October 2026 via checked.be.