ABC Tremplin Coop.: 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 Tremplin Coop.
Largest movements
- Cash +€9,766
up €9,766 (+45.3%), from €21,571 to €31,337
mainly Tax, wage and social debts (+€5,138) and Receivables within one year (+€2,853)
- Receivables within one year -€2,853
down €2,853 (-19.5%), from €14,608 to €11,755
of which Trade receivables: -€3,374
- Tax, wage and social debts +€5,138
up €5,138 (+38.5%), from €13,331 to €18,469
of which Taxes: +€3,890
- Profit (loss) carried forward +€863
up €863 (+161%), from €535 to €1,398
- Contributions +€800
up €800 (+4.7%), from €16,900 to €17,700
- Gross operating margin -€50,635
down €50,635 (-28.7%), from €176,356 to €125,721
- Staff costs -€41,263
down €41,263 (-26.0%), from €158,580 to €117,317
- Depreciation +€2,062
up €2,062 (+400%), from €515 to €2,577
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 | €50,124 | €56,806 | +€6,682 | +13.3% |
| Fixed assets | 21/28 | €10,372 | €10,263 | -€109 | -1.1% |
| Tangible fixed assets | 22/27 | €10,372 | €10,263 | -€109 | -1.1% |
| Furniture and vehicles | 24 | €10,372 | €10,263 | -€109 | -1.1% |
| Current assets | 29/58 | €39,752 | €46,543 | +€6,791 | +17.1% |
| Stocks and contracts in progress | 3 | €3,573 | €3,451 | -€122 | -3.4% |
| Stocks | 30/36 | €3,573 | €3,451 | -€122 | -3.4% |
| Amounts receivable within one year | 40/41 | €14,608 | €11,755 | -€2,853 | -19.5% |
| Trade receivables | 40 | €8,852 | €5,478 | -€3,374 | -38.1% |
| Other amounts receivable | 41 | €5,756 | €6,277 | +€521 | +9.1% |
| Cash at bank and in hand | 54/58 | €21,571 | €31,337 | +€9,766 | +45.3% |
| Total equity and liabilities | 10/49 | €50,124 | €56,806 | +€6,682 | +13.3% |
| Equity | 10/15 | €17,435 | €19,098 | +€1,663 | +9.5% |
| Contributions | 10/11 | €16,900 | €17,700 | +€800 | +4.7% |
| Profit (loss) carried forward | 14 | €535 | €1,398 | +€863 | +161% |
| Amounts payable | 17/49 | €32,689 | €37,708 | +€5,019 | +15.4% |
| Amounts payable after more than one year | 17 | €19,000 | €19,000 | = | 0.0% |
| Financial debts | 170/4 | €19,000 | €19,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,689 | €18,708 | +€5,019 | +36.7% |
| Trade debts | 44 | €358 | €239 | -€119 | -33.2% |
| Suppliers | 440/4 | €358 | €239 | -€119 | -33.2% |
| Taxes, remuneration and social security | 45 | €13,331 | €18,469 | +€5,138 | +38.5% |
| Taxes | 450/3 | €7,484 | €11,374 | +€3,890 | +52.0% |
| Remuneration and social security | 454/9 | €5,847 | €7,095 | +€1,248 | +21.3% |
| Remuneration, social security and pensions | 62 | €158,580 | €117,317 | -€41,263 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €2,577 | +€2,062 | +400% |
| Other operating charges | 640/8 | €527 | €540 | +€13 | +2.5% |
| Gross operating margin | 9900 | €176,356 | €125,721 | -€50,635 | -28.7% |
| Operating profit (loss) | 9901 | €16,734 | €5,287 | -€11,447 | -68.4% |
| Financial charges | 65/66B | €3,305 | €4,424 | +€1,119 | +33.9% |
| Recurring financial charges | 65 | €3,305 | €4,424 | +€1,119 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €13,429 | €863 | -€12,566 | -93.6% |
| Profit (loss) for the period | 9904 | €13,429 | €863 | -€12,566 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,429 | €863 | -€12,566 | -93.6% |
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 28 October 2026 via checked.be.