ABCDnl: 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.
ABCDnl
Largest movements
- Receivables within one year +€50,626
up €50,626 (+295%), from €17,139 to €67,765
of which Trade receivables: +€53,851
- Cash +€34,525
up €34,525 (+20.5%), from €168,555 to €203,080
mainly Other debts (+€173,828) and Net result for the year (+€83,108)
- Tangible fixed assets +€26,491
up €26,491 (+296%), from €8,962 to €35,453
- Deferred charges and accrued income +€12,100
up €12,100 (+5,709%), from €212 to €12,312
- Other debts +€173,828
up €173,828 (+20,236%), from €859 to €174,687
- Profit (loss) carried forward -€91,580
down €91,580 (-66.0%), from €138,845 to €47,265
- Trade debts +€27,106
up €27,106 (+552%), from €4,910 to €32,016
- Tax, wage and social debts +€14,388
up €14,388 (+28.9%), from €49,754 to €64,142
- Gross operating margin +€20,528
up €20,528 (+20.9%), from €98,088 to €118,616
- Taxes +€5,496
up €5,496 (+25.7%), from €21,379 to €26,875
- Depreciation +€2,204
up €2,204 (+47.6%), from €4,633 to €6,837
- Other operating charges +€1,631
up €1,631 (+534%), from €305 to €1,936
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 | €194,869 | €318,611 | +€123,742 | +63.5% |
| Fixed assets | 21/28 | €8,962 | €35,453 | +€26,491 | +296% |
| Tangible fixed assets | 22/27 | €8,962 | €35,453 | +€26,491 | +296% |
| Furniture and vehicles | 24 | €8,962 | €35,453 | +€26,491 | +296% |
| Current assets | 29/58 | €185,906 | €283,158 | +€97,251 | +52.3% |
| Amounts receivable within one year | 40/41 | €17,139 | €67,765 | +€50,626 | +295% |
| Trade receivables | 40 | €7,925 | €61,777 | +€53,851 | +679% |
| Other amounts receivable | 41 | €9,214 | €5,988 | -€3,225 | -35.0% |
| Cash at bank and in hand | 54/58 | €168,555 | €203,080 | +€34,525 | +20.5% |
| Deferred charges and accrued income | 490/1 | €212 | €12,312 | +€12,100 | +5,709% |
| Total equity and liabilities | 10/49 | €194,869 | €318,611 | +€123,742 | +63.5% |
| Equity | 10/15 | €139,345 | €47,765 | -€91,580 | -65.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,845 | €47,265 | -€91,580 | -66.0% |
| Amounts payable | 17/49 | €55,524 | €270,846 | +€215,322 | +388% |
| Amounts payable within one year | 42/48 | €55,524 | €270,846 | +€215,322 | +388% |
| Trade debts | 44 | €4,910 | €32,016 | +€27,106 | +552% |
| Suppliers | 440/4 | €4,910 | €32,016 | +€27,106 | +552% |
| Taxes, remuneration and social security | 45 | €49,754 | €64,142 | +€14,388 | +28.9% |
| Taxes | 450/3 | €49,754 | €64,142 | +€14,388 | +28.9% |
| Other amounts payable | 47/48 | €859 | €174,687 | +€173,828 | +20,236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,633 | €6,837 | +€2,204 | +47.6% |
| Other operating charges | 640/8 | €305 | €1,936 | +€1,631 | +534% |
| Gross operating margin | 9900 | €98,088 | €118,616 | +€20,528 | +20.9% |
| Operating profit (loss) | 9901 | €93,149 | €109,842 | +€16,693 | +17.9% |
| Financial income | 75/76B | €260 | €956 | +€696 | +268% |
| Recurring financial income | 75 | €260 | €956 | +€696 | +268% |
| Financial charges | 65/66B | €803 | €815 | +€12 | +1.5% |
| Recurring financial charges | 65 | €803 | €815 | +€12 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €92,605 | €109,983 | +€17,377 | +18.8% |
| Income taxes | 67/77 | €21,379 | €26,875 | +€5,496 | +25.7% |
| Profit (loss) for the period | 9904 | €71,226 | €83,108 | +€11,881 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,226 | €83,108 | +€11,881 | +16.7% |
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 15 October 2026 via checked.be.