ABCommunication: 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.
ABCommunication
Largest movements
- Tangible fixed assets -€34,164
down €34,164 (-10.5%), from €324,480 to €290,315
of which Furniture and vehicles: -€19,178
- Cash +€18,086
up €18,086 (+16.7%), from €108,062 to €126,148
mainly Depreciation (+€36,738) and Net result for the year (+€18,805)
- Receivables within one year -€8,374
down €8,374 (-45.1%), from €18,558 to €10,183
of which Other amounts receivable: -€6,996
- Reserves -€16,231
down €16,231 (-12.8%), from €127,096 to €110,865
- Debts after one year -€15,476
down €15,476 (-11.1%), from €138,892 to €123,415
- Trade debts -€10,135
down €10,135 (-38.8%), from €26,091 to €15,956
- Accrued charges and deferred income +€6,066
up €6,066 (+649.6%), from €934 to €7,000
- Gross operating margin -€11,689
down €11,689 (-10.3%), from €113,896 to €102,207
- Staff costs -€4,769
down €4,769 (-14.2%), from €33,628 to €28,859
- Financial charges -€2,932
down €2,932 (-26.7%), from €10,964 to €8,032
- Depreciation -€1,611
down €1,611 (-4.2%), from €38,348 to €36,738
- Other operating charges +€1,570
up €1,570 (+2395.2%), from €66 to €1,635
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 | €451,100 | €426,647 | -€24,453 | -5.4% |
| Fixed assets | 21/28 | €324,480 | €290,315 | -€34,164 | -10.5% |
| Tangible fixed assets | 22/27 | €324,480 | €290,315 | -€34,164 | -10.5% |
| Land and buildings | 22 | €233,943 | €222,227 | -€11,715 | -5.0% |
| Plant, machinery and equipment | 23 | €3,915 | €1,437 | -€2,478 | -63.3% |
| Furniture and vehicles | 24 | €83,640 | €64,463 | -€19,178 | -22.9% |
| Other tangible fixed assets | 26 | €2,981 | €2,188 | -€793 | -26.6% |
| Current assets | 29/58 | €126,620 | €136,332 | +€9,712 | +7.7% |
| Amounts receivable within one year | 40/41 | €18,558 | €10,183 | -€8,374 | -45.1% |
| Trade receivables | 40 | €11,562 | €10,183 | -€1,378 | -11.9% |
| Other amounts receivable | 41 | €6,996 | - | -€6,996 | |
| Cash at bank and in hand | 54/58 | €108,062 | €126,148 | +€18,086 | +16.7% |
| Total equity and liabilities | 10/49 | €451,100 | €426,647 | -€24,453 | -5.4% |
| Equity | 10/15 | €152,306 | €136,075 | -€16,231 | -10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,096 | €110,865 | -€16,231 | -12.8% |
| Distributable reserves | 133 | €127,096 | €110,865 | -€16,231 | -12.8% |
| Profit (loss) carried forward | 14 | €6,610 | €6,610 | = | 0.0% |
| Amounts payable | 17/49 | €298,793 | €290,572 | -€8,221 | -2.8% |
| Amounts payable after more than one year | 17 | €138,892 | €123,415 | -€15,476 | -11.1% |
| Financial debts | 170/4 | €138,892 | €123,415 | -€15,476 | -11.1% |
| Amounts payable within one year | 42/48 | €158,968 | €160,157 | +€1,189 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €15,973 | €20,149 | +€4,176 | +26.1% |
| Trade debts | 44 | €26,091 | €15,956 | -€10,135 | -38.8% |
| Suppliers | 440/4 | €26,091 | €15,956 | -€10,135 | -38.8% |
| Taxes, remuneration and social security | 45 | €14,615 | €18,579 | +€3,965 | +27.1% |
| Taxes | 450/3 | €13,410 | €15,444 | +€2,034 | +15.2% |
| Remuneration and social security | 454/9 | €1,204 | €3,135 | +€1,931 | +160.4% |
| Other amounts payable | 47/48 | €102,289 | €105,472 | +€3,183 | +3.1% |
| Accrued charges and deferred income | 492/3 | €934 | €7,000 | +€6,066 | +649.6% |
| Non-recurring operating income | 76A | €15,457 | - | -€15,457 | |
| Remuneration, social security and pensions | 62 | €33,628 | €28,859 | -€4,769 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,348 | €36,738 | -€1,611 | -4.2% |
| Other operating charges | 640/8 | €66 | €1,635 | +€1,570 | +2395.2% |
| Gross operating margin | 9900 | €113,896 | €102,207 | -€11,689 | -10.3% |
| Operating profit (loss) | 9901 | €41,855 | €34,975 | -€6,879 | -16.4% |
| Financial income | 75/76B | €811 | €0 | -€811 | -100.0% |
| Recurring financial income | 75 | €811 | €0 | -€811 | -100.0% |
| Financial charges | 65/66B | €10,964 | €8,032 | -€2,932 | -26.7% |
| Recurring financial charges | 65 | €10,964 | €8,032 | -€2,932 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €31,702 | €26,943 | -€4,758 | -15.0% |
| Income taxes | 67/77 | €8,342 | €8,139 | -€204 | -2.4% |
| Profit (loss) for the period | 9904 | €23,359 | €18,805 | -€4,555 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,359 | €18,805 | -€4,555 | -19.5% |
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 8 October 2026 via checked.be.