ABCD VENTILATIE: 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 VENTILATIE
Largest movements
- Tangible fixed assets -€5,839
down €5,839 (-34.8%), from €16,767 to €10,927
- Cash +€3,807
up €3,807 (+84.0%), from €4,531 to €8,338
mainly Depreciation (+€8,639) and Net result for the year (+€3,615)
- Intangible fixed assets -€2,800
down €2,800 (-12.1%), from €23,106 to €20,306
- Trade debts -€9,103
down €9,103 (-68.2%), from €13,344 to €4,240
- Reserves +€3,615
up €3,615 (+6.8%), from €52,966 to €56,581
- Tax, wage and social debts +€1,970
up €1,970 (+10.3%), from €19,190 to €21,160
- Other debts -€1,253
no longer reported in 2025 (was €1,253)
- Gross operating margin -€8,817
down €8,817 (-38.8%), from €22,722 to €13,905
- Taxes -€3,441
down €3,441 (-69.9%), from €4,921 to €1,480
- Depreciation +€3,436
up €3,436 (+66.0%), from €5,204 to €8,639
- Other operating charges -€543
no longer reported in 2025 (was €543)
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 | €88,753 | €83,982 | -€4,771 | -5.4% |
| Fixed assets | 21/28 | €39,872 | €31,233 | -€8,639 | -21.7% |
| Intangible fixed assets | 21 | €23,106 | €20,306 | -€2,800 | -12.1% |
| Tangible fixed assets | 22/27 | €16,767 | €10,927 | -€5,839 | -34.8% |
| Furniture and vehicles | 24 | €16,767 | €10,927 | -€5,839 | -34.8% |
| Current assets | 29/58 | €48,881 | €52,749 | +€3,868 | +7.9% |
| Amounts receivable within one year | 40/41 | €44,349 | €44,411 | +€62 | +0.1% |
| Trade receivables | 40 | €34,849 | €43,021 | +€8,171 | +23.4% |
| Other amounts receivable | 41 | €9,500 | €1,390 | -€8,110 | -85.4% |
| Cash at bank and in hand | 54/58 | €4,531 | €8,338 | +€3,807 | +84.0% |
| Total equity and liabilities | 10/49 | €88,753 | €83,982 | -€4,771 | -5.4% |
| Equity | 10/15 | €54,966 | €58,581 | +€3,615 | +6.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €52,966 | €56,581 | +€3,615 | +6.8% |
| Distributable reserves | 133 | €52,966 | €56,581 | +€3,615 | +6.8% |
| Amounts payable | 17/49 | €33,787 | €25,401 | -€8,386 | -24.8% |
| Amounts payable within one year | 42/48 | €33,787 | €25,401 | -€8,386 | -24.8% |
| Trade debts | 44 | €13,344 | €4,240 | -€9,103 | -68.2% |
| Suppliers | 440/4 | €13,344 | €4,240 | -€9,103 | -68.2% |
| Taxes, remuneration and social security | 45 | €19,190 | €21,160 | +€1,970 | +10.3% |
| Taxes | 450/3 | €19,190 | €21,160 | +€1,970 | +10.3% |
| Other amounts payable | 47/48 | €1,253 | - | -€1,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,204 | €8,639 | +€3,436 | +66.0% |
| Other operating charges | 640/8 | €543 | - | -€543 | |
| Gross operating margin | 9900 | €22,722 | €13,905 | -€8,817 | -38.8% |
| Operating profit (loss) | 9901 | €16,975 | €5,265 | -€11,710 | -69.0% |
| Financial income | 75/76B | €106 | - | -€106 | |
| Recurring financial income | 75 | €106 | - | -€106 | |
| Financial charges | 65/66B | €169 | €171 | +€1 | +0.7% |
| Recurring financial charges | 65 | €169 | €171 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €16,912 | €5,095 | -€11,817 | -69.9% |
| Income taxes | 67/77 | €4,921 | €1,480 | -€3,441 | -69.9% |
| Profit (loss) for the period | 9904 | €11,991 | €3,615 | -€8,376 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,991 | €3,615 | -€8,376 | -69.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.