ABC SYSTEM: 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 SYSTEM
Largest movements
- Stocks and contracts -€1,758
down €1,758 (-28.4%), from €6,181 to €4,423
- Receivables within one year -€1,472
down €1,472 (-83.2%), from €1,770 to €298
- Cash +€233
up €233 (+18.6%), from €1,250 to €1,483
mainly Stocks and contracts (+€1,758) and Receivables within one year (+€1,472)
- Profit (loss) carried forward -€3,067
down €3,067 (-10.7%), from -€28,779 to -€31,845
- Trade debts +€494
up €494 (+107%), from €461 to €955
- Tax, wage and social debts -€425
down €425 (-33.9%), from €1,252 to €828
- Gross operating margin -€3,478
down €3,478, from €1,363 to -€2,114
- Depreciation -€88
no longer reported in 2025 (was €88)
- Financial income -€66
down €66 (-26.2%), from €252 to €186
- Financial charges -€42
down €42 (-5.4%), from €781 to €739
- Other operating charges -€32
down €32 (-7.4%), from €432 to €400
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 | €9,217 | €6,220 | -€2,998 | -32.5% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1 | €1 | = | 0.0% |
| Other tangible fixed assets | 26 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €9,217 | €6,219 | -€2,998 | -32.5% |
| Stocks and contracts in progress | 3 | €6,181 | €4,423 | -€1,758 | -28.4% |
| Stocks | 30/36 | €6,181 | €4,423 | -€1,758 | -28.4% |
| Amounts receivable within one year | 40/41 | €1,770 | €298 | -€1,472 | -83.2% |
| Trade receivables | 40 | €1,770 | €298 | -€1,472 | -83.2% |
| Current investments | 50/53 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,250 | €1,483 | +€233 | +18.6% |
| Total equity and liabilities | 10/49 | €9,217 | €6,220 | -€2,998 | -32.5% |
| Equity | 10/15 | -€3,924 | -€6,990 | -€3,067 | -78.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,855 | €4,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,855 | €4,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,855 | €4,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,779 | -€31,845 | -€3,067 | -10.7% |
| Amounts payable | 17/49 | €13,141 | €13,210 | +€69 | +0.5% |
| Amounts payable within one year | 42/48 | €13,141 | €13,210 | +€69 | +0.5% |
| Trade debts | 44 | €461 | €955 | +€494 | +107% |
| Suppliers | 440/4 | €461 | €955 | +€494 | +107% |
| Taxes, remuneration and social security | 45 | €1,252 | €828 | -€425 | -33.9% |
| Taxes | 450/3 | €1,252 | €828 | -€425 | -33.9% |
| Other amounts payable | 47/48 | €11,427 | €11,427 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | - | -€88 | |
| Other operating charges | 640/8 | €432 | €400 | -€32 | -7.4% |
| Non-recurring operating charges | 66A | €3,277 | - | -€3,277 | |
| Gross operating margin | 9900 | €1,363 | -€2,114 | -€3,478 | |
| Operating profit (loss) | 9901 | -€2,433 | -€2,514 | -€81 | -3.3% |
| Financial income | 75/76B | €252 | €186 | -€66 | -26.2% |
| Recurring financial income | 75 | €252 | €186 | -€66 | -26.2% |
| Financial charges | 65/66B | €781 | €739 | -€42 | -5.4% |
| Recurring financial charges | 65 | €781 | €739 | -€42 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,961 | -€3,067 | -€105 | -3.6% |
| Profit (loss) for the period | 9904 | -€2,961 | -€3,067 | -€105 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,961 | -€3,067 | -€105 | -3.6% |
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 17 October 2026 via checked.be.