ABCDH: 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.
ABCDH
Largest movements
- Cash +€442,496
up €442,496 (+1143.6%), from €38,694 to €481,190
mainly Net result for the year (+€484,215) and Other debts (+€172,450)
- Receivables within one year -€33,429
down €33,429 (-43.0%), from €77,681 to €44,252
of which Other amounts receivable: -€26,045
- Tangible fixed assets +€28,661
up €28,661 (+6.5%), from €444,266 to €472,927
of which Other tangible fixed assets: +€48,594
- Reserves +€283,739
up €283,739 (+67.8%), from €418,703 to €702,442
of which Distributable reserves: +€283,739
- Other debts +€172,450
up €172,450 (+595.3%), from €28,970 to €201,420
- Provisions +€26,277
up €26,277 (+48.6%), from €54,076 to €80,353
- Trade debts -€25,603
down €25,603 (-98.2%), from €26,068 to €464
- Tax, wage and social debts -€19,817
down €19,817 (-75.5%), from €26,233 to €6,416
- Financial income +€450,739
up €450,739 (+29144.1%), from €1,547 to €452,286
- Taxes +€45,737
up €45,737 (+128.0%), from €35,726 to €81,462
- Gross operating margin +€35,310
up €35,310 (+17.9%), from €197,189 to €232,499
- Provisions +€34,426
up €34,426, from -€8,150 to €26,277
- Financial charges -€18,550
down €18,550 (-25.7%), from €72,149 to €53,599
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 | €562,694 | €999,795 | +€437,100 | +77.7% |
| Fixed assets | 21/28 | €444,267 | €472,928 | +€28,661 | +6.5% |
| Tangible fixed assets | 22/27 | €444,266 | €472,927 | +€28,661 | +6.5% |
| Plant, machinery and equipment | 23 | €18,370 | €16,303 | -€2,067 | -11.3% |
| Furniture and vehicles | 24 | €99,707 | €81,841 | -€17,866 | -17.9% |
| Other tangible fixed assets | 26 | €326,188 | €374,782 | +€48,594 | +14.9% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €118,427 | €526,867 | +€408,440 | +344.9% |
| Amounts receivable within one year | 40/41 | €77,681 | €44,252 | -€33,429 | -43.0% |
| Trade receivables | 40 | €32,320 | €24,936 | -€7,384 | -22.8% |
| Other amounts receivable | 41 | €45,361 | €19,316 | -€26,045 | -57.4% |
| Cash at bank and in hand | 54/58 | €38,694 | €481,190 | +€442,496 | +1143.6% |
| Deferred charges and accrued income | 490/1 | €2,052 | €1,425 | -€628 | -30.6% |
| Total equity and liabilities | 10/49 | €562,694 | €999,795 | +€437,100 | +77.7% |
| Equity | 10/15 | €425,847 | €708,642 | +€282,795 | +66.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €418,703 | €702,442 | +€283,739 | +67.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €418,703 | €702,442 | +€283,739 | +67.8% |
| Profit (loss) carried forward | 14 | €944 | €0 | -€944 | -100.0% |
| Provisions and deferred taxes | 16 | €54,076 | €80,353 | +€26,277 | +48.6% |
| Provisions for liabilities and charges | 160/5 | €54,076 | €80,353 | +€26,277 | +48.6% |
| Other liabilities and charges | 164/5 | €54,076 | €80,353 | +€26,277 | +48.6% |
| Amounts payable | 17/49 | €82,771 | €210,800 | +€128,029 | +154.7% |
| Amounts payable within one year | 42/48 | €81,271 | €208,300 | +€127,029 | +156.3% |
| Trade debts | 44 | €26,068 | €464 | -€25,603 | -98.2% |
| Suppliers | 440/4 | €26,068 | €464 | -€25,603 | -98.2% |
| Taxes, remuneration and social security | 45 | €26,233 | €6,416 | -€19,817 | -75.5% |
| Taxes | 450/3 | €26,233 | €6,416 | -€19,817 | -75.5% |
| Other amounts payable | 47/48 | €28,970 | €201,420 | +€172,450 | +595.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,500 | +€1,000 | +66.7% |
| Non-recurring operating income | 76A | €8,923 | €0 | -€8,923 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,869 | €32,448 | -€2,420 | -6.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,150 | €26,277 | +€34,426 | |
| Other operating charges | 640/8 | €12,439 | €6,783 | -€5,655 | -45.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €197,189 | €232,499 | +€35,310 | +17.9% |
| Operating profit (loss) | 9901 | €158,031 | €166,991 | +€8,959 | +5.7% |
| Financial income | 75/76B | €1,547 | €452,286 | +€450,739 | +29144.1% |
| Recurring financial income | 75 | €1,547 | €452,286 | +€450,739 | +29144.1% |
| Financial charges | 65/66B | €72,149 | €53,599 | -€18,550 | -25.7% |
| Recurring financial charges | 65 | €72,149 | €53,599 | -€18,550 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €87,428 | €565,677 | +€478,249 | +547.0% |
| Income taxes | 67/77 | €35,726 | €81,462 | +€45,737 | +128.0% |
| Profit (loss) for the period | 9904 | €51,703 | €484,215 | +€432,512 | +836.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,703 | €484,215 | +€432,512 | +836.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.