ABCD CONCEPT: 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.
ABCD CONCEPT
Largest movements
- Receivables within one year +€1,952
up €1,952 (+234%), from €834 to €2,786
of which Trade receivables: +€1,400
- Cash +€1,198
up €1,198 (+296%), from €404 to €1,603
mainly Trade debts (+€3,264) and Net result for the year (+€240)
- Trade debts +€3,264
up €3,264 (+765%), from €427 to €3,691
of which Suppliers: +€1,817
- Profit (loss) carried forward +€240
up €240 (+281%), from €86 to €326
- Other debts -€202
down €202 (-35.2%), from €574 to €372
- Tax, wage and social debts -€151
no longer reported in 2025 (was €151)
- Turnover -€16,644
no longer reported in 2025 (was €16,644)
- Purchases and services -€15,845
no longer reported in 2025 (was €15,845)
- Gross operating margin +€250
up €250 (+31.2%), from €799 to €1,049
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 | €1,238 | €4,388 | +€3,150 | +254% |
| Current assets | 29/58 | €1,238 | €4,388 | +€3,150 | +254% |
| Amounts receivable within one year | 40/41 | €834 | €2,786 | +€1,952 | +234% |
| Trade receivables | 40 | €500 | €1,900 | +€1,400 | +280% |
| Other amounts receivable | 41 | €334 | €886 | +€552 | +166% |
| Cash at bank and in hand | 54/58 | €404 | €1,603 | +€1,198 | +296% |
| Total equity and liabilities | 10/49 | €1,238 | €4,388 | +€3,150 | +254% |
| Equity | 10/15 | €86 | €326 | +€240 | +281% |
| Profit (loss) carried forward | 14 | €86 | €326 | +€240 | +281% |
| Amounts payable | 17/49 | €1,152 | €4,063 | +€2,910 | +253% |
| Amounts payable within one year | 42/48 | €1,152 | €4,063 | +€2,910 | +253% |
| Trade debts | 44 | €427 | €3,691 | +€3,264 | +765% |
| Suppliers | 440/4 | €427 | €2,243 | +€1,817 | +426% |
| Bills of exchange payable | 441 | - | €1,447 | +€1,447 | |
| Taxes, remuneration and social security | 45 | €151 | - | -€151 | |
| Taxes | 450/3 | €151 | - | -€151 | |
| Other amounts payable | 47/48 | €574 | €372 | -€202 | -35.2% |
| Turnover | 70 | €16,644 | - | -€16,644 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,845 | - | -€15,845 | |
| Other operating charges | 640/8 | €423 | €418 | -€5 | -1.2% |
| Gross operating margin | 9900 | €799 | €1,049 | +€250 | +31.2% |
| Operating profit (loss) | 9901 | €376 | €630 | +€254 | +67.7% |
| Financial charges | 65/66B | €139 | €165 | +€25 | +18.3% |
| Recurring financial charges | 65 | €139 | €165 | +€25 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €237 | €466 | +€229 | +96.7% |
| Income taxes | 67/77 | €151 | €226 | +€74 | +49.2% |
| Profit (loss) for the period | 9904 | €86 | €240 | +€155 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €86 | €240 | +€155 | +181% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.