ABC WEB: 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 WEB
Largest movements
- Current investments +€27,204
up €27,204 (+79.9%), from €34,050 to €61,254
- Cash -€15,781
down €15,781 (-40.9%), from €38,548 to €22,767
mainly Current investments (-€27,204) and Other debts (-€17,419)
- Receivables within one year +€11,235
up €11,235 (+64.7%), from €17,358 to €28,592
of which Trade receivables: +€15,165
- Deferred charges and accrued income -€1,851
down €1,851 (-14.6%), from €12,681 to €10,830
- Reserves +€40,329
up €40,329 (+58.6%), from €68,816 to €109,145
- Other debts -€17,419
down €17,419 (-94.5%), from €18,430 to €1,011
- Current portion of long-term debt -€3,188
down €3,188 (-100.0%), from €3,188 to €0
- Tax, wage and social debts +€2,436
up €2,436 (+26.1%), from €9,339 to €11,775
- Financial income +€13,094
up €13,094 (+1618.1%), from €809 to €13,903
- Financial charges -€7,726
down €7,726 (-78.7%), from €9,817 to €2,091
- Taxes +€5,827
up €5,827 (+54.6%), from €10,677 to €16,504
- Gross operating margin +€5,483
up €5,483 (+12.2%), from €44,852 to €50,335
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 | €122,698 | €144,027 | +€21,329 | +17.4% |
| Fixed assets | 21/28 | €20,061 | €20,584 | +€523 | +2.6% |
| Tangible fixed assets | 22/27 | €20,061 | €20,584 | +€523 | +2.6% |
| Land and buildings | 22 | €16,016 | €13,099 | -€2,917 | -18.2% |
| Plant, machinery and equipment | 23 | €3,506 | €7,234 | +€3,728 | +106.3% |
| Furniture and vehicles | 24 | €419 | €251 | -€168 | -40.2% |
| Other tangible fixed assets | 26 | €120 | €0 | -€120 | -100.0% |
| Current assets | 29/58 | €102,637 | €123,443 | +€20,807 | +20.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17,358 | €28,592 | +€11,235 | +64.7% |
| Trade receivables | 40 | €13,428 | €28,592 | +€15,165 | +112.9% |
| Other amounts receivable | 41 | €3,930 | €0 | -€3,930 | -100.0% |
| Current investments | 50/53 | €34,050 | €61,254 | +€27,204 | +79.9% |
| Cash at bank and in hand | 54/58 | €38,548 | €22,767 | -€15,781 | -40.9% |
| Deferred charges and accrued income | 490/1 | €12,681 | €10,830 | -€1,851 | -14.6% |
| Total equity and liabilities | 10/49 | €122,698 | €144,027 | +€21,329 | +17.4% |
| Equity | 10/15 | €87,416 | €127,745 | +€40,329 | +46.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,816 | €109,145 | +€40,329 | +58.6% |
| Distributable reserves | 133 | €68,816 | €109,145 | +€40,329 | +58.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,282 | €16,282 | -€19,000 | -53.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €35,150 | €16,150 | -€19,000 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €3,188 | €0 | -€3,188 | -100.0% |
| Trade debts | 44 | €4,192 | €3,364 | -€828 | -19.8% |
| Suppliers | 440/4 | €4,192 | €3,364 | -€828 | -19.8% |
| Taxes, remuneration and social security | 45 | €9,339 | €11,775 | +€2,436 | +26.1% |
| Taxes | 450/3 | €9,339 | €11,775 | +€2,436 | +26.1% |
| Other amounts payable | 47/48 | €18,430 | €1,011 | -€17,419 | -94.5% |
| Accrued charges and deferred income | 492/3 | €132 | €132 | = | 0.0% |
| Non-recurring operating income | 76A | - | €195 | +€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,704 | €4,608 | -€96 | -2.0% |
| Other operating charges | 640/8 | €734 | €705 | -€29 | -3.9% |
| Gross operating margin | 9900 | €44,852 | €50,335 | +€5,483 | +12.2% |
| Operating profit (loss) | 9901 | €39,414 | €45,021 | +€5,608 | +14.2% |
| Financial income | 75/76B | €809 | €13,903 | +€13,094 | +1618.1% |
| Recurring financial income | 75 | €809 | €13,903 | +€13,094 | +1618.1% |
| Financial charges | 65/66B | €9,817 | €2,091 | -€7,726 | -78.7% |
| Recurring financial charges | 65 | €9,817 | €2,091 | -€7,726 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €30,406 | €56,833 | +€26,428 | +86.9% |
| Income taxes | 67/77 | €10,677 | €16,504 | +€5,827 | +54.6% |
| Profit (loss) for the period | 9904 | €19,728 | €40,329 | +€20,601 | +104.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,728 | €40,329 | +€20,601 | +104.4% |
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 12 October 2026 via checked.be.