ABCOGEN: what changed
ABCOGEN
Largest movements
- Tangible fixed assets -€183,854
down €183,854 (-14.3%), from €1.3m to €1.1m
of which Other tangible fixed assets: -€173,779
- Receivables within one year -€56,557
down €56,557 (-13.8%), from €409,819 to €353,262
of which Trade receivables: -€56,557
- Debts after one year -€301,530
down €301,530 (-26.2%), from €1.2m to €850,000
- Profit (loss) carried forward +€202,278
up €202,278 (+47.5%), from €425,647 to €627,925
- Other debts -€113,072
down €113,072 (-81.6%), from €138,530 to €25,458
- Tax, wage and social debts -€24,385
down €24,385 (-24.4%), from €99,959 to €75,574
- Financial charges -€12,974
down €12,974 (-33.5%), from €38,750 to €25,776
- Gross operating margin -€11,418
down €11,418 (-2.3%), from €497,960 to €486,542
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,949,445 | €1,710,145 | -€239,300 | -12.3% |
| Formation expenses | 20 | €0 | - | -€0 | |
| Fixed assets | 21/28 | €1,287,921 | €1,104,066 | -€183,854 | -14.3% |
| Tangible fixed assets | 22/27 | €1,287,921 | €1,104,066 | -€183,854 | -14.3% |
| Plant, machinery and equipment | 23 | €81,570 | €71,494 | -€10,076 | -12.4% |
| Other tangible fixed assets | 26 | €1,206,351 | €1,032,572 | -€173,779 | -14.4% |
| Current assets | 29/58 | €661,524 | €606,079 | -€55,446 | -8.4% |
| Amounts receivable within one year | 40/41 | €409,819 | €353,262 | -€56,557 | -13.8% |
| Trade receivables | 40 | €409,818 | €353,261 | -€56,557 | -13.8% |
| Other amounts receivable | 41 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €251,705 | €252,816 | +€1,111 | +0.4% |
| Total equity and liabilities | 10/49 | €1,949,445 | €1,710,145 | -€239,300 | -12.3% |
| Equity | 10/15 | €485,647 | €687,925 | +€202,278 | +41.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €425,647 | €627,925 | +€202,278 | +47.5% |
| Amounts payable | 17/49 | €1,463,798 | €1,022,220 | -€441,579 | -30.2% |
| Amounts payable after more than one year | 17 | €1,151,530 | €850,000 | -€301,530 | -26.2% |
| Financial debts | 170/4 | €1,151,530 | €850,000 | -€301,530 | -26.2% |
| Amounts payable within one year | 42/48 | €312,269 | €172,220 | -€140,049 | -44.8% |
| Trade debts | 44 | €73,779 | €71,188 | -€2,591 | -3.5% |
| Suppliers | 440/4 | €73,779 | €71,188 | -€2,591 | -3.5% |
| Taxes, remuneration and social security | 45 | €99,959 | €75,574 | -€24,385 | -24.4% |
| Taxes | 450/3 | €99,959 | €75,574 | -€24,385 | -24.4% |
| Other amounts payable | 47/48 | €138,530 | €25,458 | -€113,072 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,493 | €183,854 | +€361 | +0.2% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €497,960 | €486,542 | -€11,418 | -2.3% |
| Operating profit (loss) | 9901 | €313,499 | €301,689 | -€11,810 | -3.8% |
| Financial charges | 65/66B | €38,750 | €25,776 | -€12,974 | -33.5% |
| Recurring financial charges | 65 | €38,750 | €25,776 | -€12,974 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €274,748 | €275,913 | +€1,164 | +0.4% |
| Income taxes | 67/77 | €74,869 | €73,634 | -€1,235 | -1.6% |
| Profit (loss) for the period | 9904 | €199,879 | €202,278 | +€2,399 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €199,879 | €202,278 | +€2,399 | +1.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.