ABC Vert: what changed
ABC Vert
Largest movements
- Cash +€25,290
up €25,290 (+2,327%), from €1,087 to €26,377
mainly Net result for the year (+€49,096) and Depreciation (+€11,329)
- Receivables within one year +€23,600
up €23,600 (+249%), from €9,491 to €33,091
of which Trade receivables: +€28,285
- Tangible fixed assets -€21,984
down €21,984 (-39.3%), from €55,955 to €33,972
of which Furniture and vehicles: -€22,888
- Deferred charges and accrued income -€1,951
down €1,951 (-86.3%), from €2,261 to €310
- Profit (loss) carried forward +€49,096
up €49,096 (+63.1%), from -€77,821 to -€28,725
- Other debts -€21,149
down €21,149 (-27.3%), from €77,544 to €56,395
- Debts after one year -€5,935
down €5,935 (-100%), from €5,935 to €0
- Tax, wage and social debts +€5,376
up €5,376 (+159%), from €3,372 to €8,748
of which Taxes: +€5,376
- Short-term financial debts -€4,080
down €4,080 (-100%), from €4,080 to €0
- Gross operating margin +€68,957
up €68,957 (+18,887%), from €365 to €69,322
- Other operating charges +€2,866
up €2,866 (+120%), from €2,386 to €5,253
- Taxes +€1,934
up €1,934 (+1,471%), from €132 to €2,066
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,149 | €97,113 | +€23,964 | +32.8% |
| Fixed assets | 21/28 | €57,969 | €35,505 | -€22,464 | -38.8% |
| Intangible fixed assets | 21 | €1,803 | €1,323 | -€480 | -26.6% |
| Tangible fixed assets | 22/27 | €55,955 | €33,972 | -€21,984 | -39.3% |
| Plant, machinery and equipment | 23 | €2,682 | €3,586 | +€904 | +33.7% |
| Furniture and vehicles | 24 | €53,273 | €30,385 | -€22,888 | -43.0% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €15,180 | €61,608 | +€46,428 | +306% |
| Stocks and contracts in progress | 3 | €2,341 | €1,830 | -€511 | -21.8% |
| Stocks | 30/36 | €2,341 | €1,830 | -€511 | -21.8% |
| Amounts receivable within one year | 40/41 | €9,491 | €33,091 | +€23,600 | +249% |
| Trade receivables | 40 | €1,069 | €29,354 | +€28,285 | +2,647% |
| Other amounts receivable | 41 | €8,423 | €3,738 | -€4,685 | -55.6% |
| Cash at bank and in hand | 54/58 | €1,087 | €26,377 | +€25,290 | +2,327% |
| Deferred charges and accrued income | 490/1 | €2,261 | €310 | -€1,951 | -86.3% |
| Total equity and liabilities | 10/49 | €73,149 | €97,113 | +€23,964 | +32.8% |
| Equity | 10/15 | -€27,821 | €21,275 | +€49,096 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,821 | -€28,725 | +€49,096 | +63.1% |
| Amounts payable | 17/49 | €100,970 | €75,838 | -€25,132 | -24.9% |
| Amounts payable after more than one year | 17 | €5,935 | €0 | -€5,935 | -100% |
| Financial debts | 170/4 | €5,935 | €0 | -€5,935 | -100% |
| Amounts payable within one year | 42/48 | €95,035 | €75,278 | -€19,757 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €5,819 | €5,935 | +€116 | +2.0% |
| Financial debts | 43 | €4,080 | €0 | -€4,080 | -100% |
| Credit institutions | 430/8 | €4,080 | €0 | -€4,080 | -100% |
| Trade debts | 44 | €150 | €131 | -€19 | -12.8% |
| Suppliers | 440/4 | €150 | €131 | -€19 | -12.8% |
| Advances received on contracts in progress | 46 | €4,069 | €4,069 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,372 | €8,748 | +€5,376 | +159% |
| Taxes | 450/3 | €3,372 | €8,748 | +€5,376 | +159% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €77,544 | €56,395 | -€21,149 | -27.3% |
| Accrued charges and deferred income | 492/3 | - | €560 | +€560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,267 | €11,329 | +€63 | +0.6% |
| Other operating charges | 640/8 | €2,386 | €5,253 | +€2,866 | +120% |
| Gross operating margin | 9900 | €365 | €69,322 | +€68,957 | +18,887% |
| Operating profit (loss) | 9901 | -€13,288 | €52,740 | +€66,028 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -14.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -14.3% |
| Financial charges | 65/66B | €1,502 | €1,578 | +€76 | +5.1% |
| Recurring financial charges | 65 | €1,502 | €1,578 | +€76 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,790 | €51,162 | +€65,952 | |
| Income taxes | 67/77 | €132 | €2,066 | +€1,934 | +1,471% |
| Profit (loss) for the period | 9904 | -€14,921 | €49,096 | +€64,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,921 | €49,096 | +€64,018 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.