ABCA: 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.
ABCA
Largest movements
- Receivables within one year -€87,714
down €87,714 (-46.7%), from €187,748 to €100,034
of which Other amounts receivable: -€84,042
- Tangible fixed assets -€30,744
down €30,744 (-26.6%), from €115,740 to €84,996
of which Furniture and vehicles: -€28,979
- Profit (loss) carried forward -€84,672
down €84,672 (-62.2%), from €136,035 to €51,364
- Tax, wage and social debts -€25,999
down €25,999 (-100.0%), from €25,999 to €0
of which Taxes: -€25,999
- Debts after one year -€24,735
down €24,735 (-30.1%), from €82,213 to €57,478
- Trade debts +€9,140
up €9,140 (+6924.5%), from €132 to €9,272
- Short-term financial debts +€8,240
up €8,240 (+72.6%), from €11,343 to €19,583
- Gross operating margin -€29,129
down €29,129 (-151.4%), from -€19,237 to -€48,366
- Financial income -€5,324
down €5,324 (-51.1%), from €10,421 to €5,097
- Depreciation +€1,576
up €1,576 (+5.2%), from €30,242 to €31,817
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 | €307,741 | €191,057 | -€116,684 | -37.9% |
| Fixed assets | 21/28 | €115,740 | €84,996 | -€30,744 | -26.6% |
| Tangible fixed assets | 22/27 | €115,740 | €84,996 | -€30,744 | -26.6% |
| Plant, machinery and equipment | 23 | €3,501 | €1,737 | -€1,764 | -50.4% |
| Furniture and vehicles | 24 | €112,239 | €83,259 | -€28,979 | -25.8% |
| Current assets | 29/58 | €192,001 | €106,061 | -€85,940 | -44.8% |
| Amounts receivable within one year | 40/41 | €187,748 | €100,034 | -€87,714 | -46.7% |
| Trade receivables | 40 | €31,983 | €28,312 | -€3,672 | -11.5% |
| Other amounts receivable | 41 | €155,765 | €71,723 | -€84,042 | -54.0% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,003 | €5,777 | +€1,774 | +44.3% |
| Total equity and liabilities | 10/49 | €307,741 | €191,057 | -€116,684 | -37.9% |
| Equity | 10/15 | €164,661 | €79,989 | -€84,672 | -51.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,225 | €16,225 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,365 | €14,365 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,035 | €51,364 | -€84,672 | -62.2% |
| Amounts payable | 17/49 | €143,080 | €111,068 | -€32,012 | -22.4% |
| Amounts payable after more than one year | 17 | €82,213 | €57,478 | -€24,735 | -30.1% |
| Financial debts | 170/4 | €82,213 | €57,478 | -€24,735 | -30.1% |
| Amounts payable within one year | 42/48 | €60,867 | €53,590 | -€7,277 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €23,394 | €24,735 | +€1,341 | +5.7% |
| Financial debts | 43 | €11,343 | €19,583 | +€8,240 | +72.6% |
| Credit institutions | 430/8 | €11,343 | €19,583 | +€8,240 | +72.6% |
| Trade debts | 44 | €132 | €9,272 | +€9,140 | +6924.5% |
| Suppliers | 440/4 | €132 | €9,272 | +€9,140 | +6924.5% |
| Taxes, remuneration and social security | 45 | €25,999 | €0 | -€25,999 | -100.0% |
| Taxes | 450/3 | €25,999 | €0 | -€25,999 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,242 | €31,817 | +€1,576 | +5.2% |
| Other operating charges | 640/8 | €1,534 | €1,841 | +€307 | +20.0% |
| Gross operating margin | 9900 | -€19,237 | -€48,366 | -€29,129 | -151.4% |
| Operating profit (loss) | 9901 | -€51,013 | -€82,024 | -€31,011 | -60.8% |
| Financial income | 75/76B | €10,421 | €5,097 | -€5,324 | -51.1% |
| Recurring financial income | 75 | €10,421 | €5,097 | -€5,324 | -51.1% |
| Financial charges | 65/66B | €7,945 | €7,745 | -€201 | -2.5% |
| Recurring financial charges | 65 | €7,945 | €7,745 | -€201 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,537 | -€84,672 | -€36,135 | -74.4% |
| Income taxes | 67/77 | €163 | €0 | -€163 | -100.0% |
| Profit (loss) for the period | 9904 | -€48,700 | -€84,672 | -€35,972 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,700 | -€84,672 | -€35,972 | -73.9% |
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 4 October 2026 via checked.be.