ABCL: 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.
ABCL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€3,547
down €3,547 (-4.3%), from €81,581 to €78,034
- Profit (loss) carried forward +€3,483
up €3,483 (+85.4%), from €4,077 to €7,560
- Tax, wage and social debts -€2,143
down €2,143 (-69.5%), from €3,085 to €942
- Financial income +€11,449
up €11,449 (+1,144,900%), from €1 to €11,450
of which Non-recurring financial income: +€11,450
- Taxes -€3,062
no longer reported in 2025 (was €3,062)
- Other operating charges -€956
no longer reported in 2025 (was €956)
- Turnover +€663
up €663 (+1.5%), from €42,882 to €43,545
- Gross operating margin +€592
up €592 (+13.3%), from -€4,461 to -€3,869
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 | €109,194 | €106,987 | -€2,207 | -2.0% |
| Fixed assets | 21/28 | €9,917 | €9,192 | -€725 | -7.3% |
| Tangible fixed assets | 22/27 | €9,917 | €9,192 | -€725 | -7.3% |
| Plant, machinery and equipment | 23 | €9,917 | €9,192 | -€725 | -7.3% |
| Current assets | 29/58 | €99,277 | €97,795 | -€1,482 | -1.5% |
| Stocks and contracts in progress | 3 | €9,760 | €8,901 | -€859 | -8.8% |
| Stocks | 30/36 | €9,760 | €8,901 | -€859 | -8.8% |
| Amounts receivable within one year | 40/41 | €5,501 | €5,887 | +€386 | +7.0% |
| Trade receivables | 40 | €5,117 | €5,728 | +€611 | +11.9% |
| Other amounts receivable | 41 | €384 | €159 | -€225 | -58.6% |
| Cash at bank and in hand | 54/58 | €84,016 | €83,007 | -€1,009 | -1.2% |
| Total equity and liabilities | 10/49 | €109,194 | €106,987 | -€2,207 | -2.0% |
| Equity | 10/15 | €24,528 | €28,011 | +€3,483 | +14.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,077 | €7,560 | +€3,483 | +85.4% |
| Amounts payable | 17/49 | €84,666 | €78,976 | -€5,690 | -6.7% |
| Amounts payable within one year | 42/48 | €84,666 | €78,976 | -€5,690 | -6.7% |
| Taxes, remuneration and social security | 45 | €3,085 | €942 | -€2,143 | -69.5% |
| Taxes | 450/3 | €3,085 | €942 | -€2,143 | -69.5% |
| Other amounts payable | 47/48 | €81,581 | €78,034 | -€3,547 | -4.3% |
| Turnover | 70 | €42,882 | €43,545 | +€663 | +1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,343 | €47,414 | +€71 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,297 | €3,849 | +€552 | +16.7% |
| Other operating charges | 640/8 | €956 | - | -€956 | |
| Gross operating margin | 9900 | -€4,461 | -€3,869 | +€592 | +13.3% |
| Operating profit (loss) | 9901 | -€8,714 | -€7,718 | +€996 | +11.4% |
| Financial income | 75/76B | €1 | €11,450 | +€11,449 | +1,144,900% |
| Recurring financial income | 75 | €1 | €11,450 | +€11,449 | +1,144,900% |
| Non-recurring financial income | 76B | - | €11,450 | +€11,450 | |
| Financial charges | 65/66B | €365 | €249 | -€116 | -31.8% |
| Recurring financial charges | 65 | €365 | €249 | -€116 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,078 | €3,483 | +€12,561 | |
| Income taxes | 67/77 | €3,062 | - | -€3,062 | |
| Profit (loss) for the period | 9904 | -€12,140 | €3,483 | +€15,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,140 | €3,483 | +€15,623 |
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 27 October 2026 via checked.be.