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
- Receivables within one year -€31,640
down €31,640 (-52.9%), from €59,761 to €28,121
of which Trade receivables: -€34,978
- Cash +€6,834
up €6,834 (+93.2%), from €7,334 to €14,168
mainly Receivables within one year (+€31,640) and Tax, wage and social debts (+€11,737)
- Profit (loss) carried forward -€30,125
down €30,125 (-167%), from -€18,070 to -€48,194
- Tax, wage and social debts +€11,737
up €11,737 (+36.7%), from €31,937 to €43,673
- Trade debts -€4,099
down €4,099 (-22.3%), from €18,423 to €14,323
- Debts after one year -€3,071
down €3,071 (-100%), from €3,071 to €0
- Other debts +€2,769
up €2,769 (+47.3%), from €5,855 to €8,624
- Write-downs +€11,249
new in 2025: €11,249
- Gross operating margin -€10,016
down €10,016 (-471%), from -€2,125 to -€12,141
- Depreciation -€4,897
down €4,897 (-89.7%), from €5,459 to €561
- Financial charges +€3,523
up €3,523 (+112%), from €3,156 to €6,679
- Financial income +€1,190
up €1,190 (+197%), from €605 to €1,795
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 | €114,032 | €89,147 | -€24,885 | -21.8% |
| Fixed assets | 21/28 | €46,090 | €45,528 | -€561 | -1.2% |
| Tangible fixed assets | 22/27 | €1,090 | €528 | -€561 | -51.5% |
| Furniture and vehicles | 24 | €721 | €344 | -€377 | -52.3% |
| Other tangible fixed assets | 26 | €368 | €184 | -€184 | -50.0% |
| Financial fixed assets | 28 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €67,943 | €43,619 | -€24,324 | -35.8% |
| Amounts receivable within one year | 40/41 | €59,761 | €28,121 | -€31,640 | -52.9% |
| Trade receivables | 40 | €42,780 | €7,802 | -€34,978 | -81.8% |
| Other amounts receivable | 41 | €16,981 | €20,319 | +€3,339 | +19.7% |
| Cash at bank and in hand | 54/58 | €7,334 | €14,168 | +€6,834 | +93.2% |
| Deferred charges and accrued income | 490/1 | €849 | €1,330 | +€481 | +56.7% |
| Total equity and liabilities | 10/49 | €114,032 | €89,147 | -€24,885 | -21.8% |
| Equity | 10/15 | €49,580 | €19,456 | -€30,125 | -60.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,070 | -€48,194 | -€30,125 | -167% |
| Amounts payable | 17/49 | €64,452 | €69,691 | +€5,239 | +8.1% |
| Amounts payable after more than one year | 17 | €3,071 | €0 | -€3,071 | -100% |
| Financial debts | 170/4 | €3,071 | €0 | -€3,071 | -100% |
| Amounts payable within one year | 42/48 | €61,381 | €69,691 | +€8,310 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €5,167 | €3,071 | -€2,096 | -40.6% |
| Trade debts | 44 | €18,423 | €14,323 | -€4,099 | -22.3% |
| Suppliers | 440/4 | €18,423 | €14,323 | -€4,099 | -22.3% |
| Taxes, remuneration and social security | 45 | €31,937 | €43,673 | +€11,737 | +36.7% |
| Taxes | 450/3 | €31,937 | €43,673 | +€11,737 | +36.7% |
| Other amounts payable | 47/48 | €5,855 | €8,624 | +€2,769 | +47.3% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,459 | €561 | -€4,897 | -89.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,249 | +€11,249 | |
| Other operating charges | 640/8 | €1,103 | €833 | -€270 | -24.5% |
| Gross operating margin | 9900 | -€2,125 | -€12,141 | -€10,016 | -471% |
| Operating profit (loss) | 9901 | -€8,687 | -€24,785 | -€16,098 | -185% |
| Financial income | 75/76B | €605 | €1,795 | +€1,190 | +197% |
| Recurring financial income | 75 | €605 | €1,795 | +€1,190 | +197% |
| Financial charges | 65/66B | €3,156 | €6,679 | +€3,523 | +112% |
| Recurring financial charges | 65 | €3,156 | €6,679 | +€3,523 | +112% |
| Profit (loss) for the period before taxes | 9903 | -€11,238 | -€29,668 | -€18,430 | -164% |
| Income taxes | 67/77 | €901 | €456 | -€445 | -49.3% |
| Profit (loss) for the period | 9904 | -€12,139 | -€30,125 | -€17,986 | -148% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,139 | -€30,125 | -€17,986 | -148% |
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 14 October 2026 via checked.be.