ABCJ: 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.
ABCJ
Largest movements
- Cash +€55,345
up €55,345 (+118.5%), from €46,702 to €102,047
mainly Net result for the year (+€47,343) and Depreciation (+€3,307)
- Tangible fixed assets -€3,307
down €3,307 (-27.5%), from €12,015 to €8,708
- Deferred charges and accrued income -€1,752
no longer reported in 2025 (was €1,752)
- Profit (loss) carried forward +€47,343
up €47,343 (+175.6%), from €26,958 to €74,301
- Tax, wage and social debts +€3,064
up €3,064 (+44.4%), from €6,900 to €9,964
- Gross operating margin +€22,433
up €22,433 (+48.4%), from €46,334 to €68,767
- Taxes +€6,164
up €6,164 (+89.3%), from €6,900 to €13,064
- Other operating charges +€2,579
up €2,579 (+112.9%), from €2,284 to €4,864
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 | €68,045 | €118,332 | +€50,287 | +73.9% |
| Fixed assets | 21/28 | €19,140 | €15,833 | -€3,307 | -17.3% |
| Tangible fixed assets | 22/27 | €12,015 | €8,708 | -€3,307 | -27.5% |
| Furniture and vehicles | 24 | €12,015 | €8,708 | -€3,307 | -27.5% |
| Financial fixed assets | 28 | €7,125 | €7,125 | = | 0.0% |
| Current assets | 29/58 | €48,906 | €102,499 | +€53,593 | +109.6% |
| Amounts receivable within one year | 40/41 | €452 | €452 | = | 0.0% |
| Other amounts receivable | 41 | €452 | €452 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,702 | €102,047 | +€55,345 | +118.5% |
| Deferred charges and accrued income | 490/1 | €1,752 | - | -€1,752 | |
| Total equity and liabilities | 10/49 | €68,045 | €118,332 | +€50,287 | +73.9% |
| Equity | 10/15 | €56,958 | €104,301 | +€47,343 | +83.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,958 | €74,301 | +€47,343 | +175.6% |
| Amounts payable | 17/49 | €11,087 | €14,031 | +€2,944 | +26.6% |
| Amounts payable after more than one year | 17 | - | €300 | +€300 | |
| Other amounts payable | 178/9 | - | €300 | +€300 | |
| Amounts payable within one year | 42/48 | €8,093 | €11,628 | +€3,535 | +43.7% |
| Trade debts | 44 | €387 | €1,364 | +€977 | +252.2% |
| Suppliers | 440/4 | €387 | €1,364 | +€977 | +252.2% |
| Taxes, remuneration and social security | 45 | €6,900 | €9,964 | +€3,064 | +44.4% |
| Taxes | 450/3 | €6,900 | €9,964 | +€3,064 | +44.4% |
| Other amounts payable | 47/48 | €806 | €300 | -€506 | -62.8% |
| Accrued charges and deferred income | 492/3 | €2,994 | €2,103 | -€891 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,307 | €3,307 | = | 0.0% |
| Other operating charges | 640/8 | €2,284 | €4,864 | +€2,579 | +112.9% |
| Gross operating margin | 9900 | €46,334 | €68,767 | +€22,433 | +48.4% |
| Operating profit (loss) | 9901 | €40,743 | €60,597 | +€19,854 | +48.7% |
| Financial charges | 65/66B | €77 | €190 | +€114 | +148.2% |
| Recurring financial charges | 65 | €77 | €190 | +€114 | +148.2% |
| Profit (loss) for the period before taxes | 9903 | €40,667 | €60,407 | +€19,740 | +48.5% |
| Income taxes | 67/77 | €6,900 | €13,064 | +€6,164 | +89.3% |
| Profit (loss) for the period | 9904 | €33,767 | €47,343 | +€13,576 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,767 | €47,343 | +€13,576 | +40.2% |
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 2 October 2026 via checked.be.