ABC Scale: what changed
Two fiscal 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 Scale
Largest movements
- Current investments +€99,679
new in 2025: €99,679
- Receivables within one year +€50,789
new in 2025: €50,789
- Cash -€25,600
down €25,600 (-37.5%), from €68,318 to €42,717
mainly Current investments (-€99,679) and Receivables within one year (-€50,789)
- Tangible fixed assets -€7,144
down €7,144 (-35.5%), from €20,120 to €12,976
- Profit (loss) carried forward +€99,284
up €99,284 (+237.7%), from €41,775 to €141,058
- Tax, wage and social debts +€18,402
up €18,402 (+97.8%), from €18,814 to €37,217
of which Taxes: +€16,959
- Debts after one year -€7,500
down €7,500 (-48.0%), from €15,625 to €8,125
- Trade debts +€6,847
up €6,847 (+245.2%), from €2,792 to €9,639
- Gross operating margin +€87,381
up €87,381 (+185.2%), from €47,179 to €134,560
- Taxes +€18,866
up €18,866 (+225.3%), from €8,373 to €27,239
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 | €88,506 | €206,231 | +€117,725 | +133.0% |
| Fixed assets | 21/28 | €20,188 | €13,045 | -€7,144 | -35.4% |
| Tangible fixed assets | 22/27 | €20,120 | €12,976 | -€7,144 | -35.5% |
| Furniture and vehicles | 24 | €20,120 | €12,976 | -€7,144 | -35.5% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €68,318 | €193,186 | +€124,868 | +182.8% |
| Amounts receivable within one year | 40/41 | - | €50,789 | +€50,789 | |
| Trade receivables | 40 | - | €50,789 | +€50,789 | |
| Current investments | 50/53 | - | €99,679 | +€99,679 | |
| Cash at bank and in hand | 54/58 | €68,318 | €42,717 | -€25,600 | -37.5% |
| Total equity and liabilities | 10/49 | €88,506 | €206,231 | +€117,725 | +133.0% |
| Equity | 10/15 | €43,775 | €143,058 | +€99,284 | +226.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,775 | €141,058 | +€99,284 | +237.7% |
| Amounts payable | 17/49 | €44,731 | €63,172 | +€18,441 | +41.2% |
| Amounts payable after more than one year | 17 | €15,625 | €8,125 | -€7,500 | -48.0% |
| Financial debts | 170/4 | €15,625 | €8,125 | -€7,500 | -48.0% |
| Amounts payable within one year | 42/48 | €29,106 | €54,627 | +€25,521 | +87.7% |
| Financial debts | 43 | €7,500 | €7,500 | = | 0.0% |
| Other loans | 439 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €2,792 | €9,639 | +€6,847 | +245.2% |
| Suppliers | 440/4 | €2,792 | €9,639 | +€6,847 | +245.2% |
| Taxes, remuneration and social security | 45 | €18,814 | €37,217 | +€18,402 | +97.8% |
| Taxes | 450/3 | €18,255 | €35,214 | +€16,959 | +92.9% |
| Remuneration and social security | 454/9 | €559 | €2,002 | +€1,443 | +258.0% |
| Other amounts payable | 47/48 | - | €271 | +€271 | |
| Accrued charges and deferred income | 492/3 | - | €420 | +€420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,144 | €7,144 | = | 0.0% |
| Other operating charges | 640/8 | €210 | €156 | -€54 | -25.7% |
| Gross operating margin | 9900 | €47,179 | €134,560 | +€87,381 | +185.2% |
| Operating profit (loss) | 9901 | €39,826 | €127,261 | +€87,435 | +219.5% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €300 | €809 | +€509 | +169.9% |
| Recurring financial charges | 65 | €300 | €809 | +€509 | +169.9% |
| Profit (loss) for the period before taxes | 9903 | €39,526 | €126,523 | +€86,997 | +220.1% |
| Income taxes | 67/77 | €8,373 | €27,239 | +€18,866 | +225.3% |
| Profit (loss) for the period | 9904 | €31,153 | €99,284 | +€68,131 | +218.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,153 | €99,284 | +€68,131 | +218.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.