ABCONCEPT: 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.
ABCONCEPT
Largest movements
- Tangible fixed assets -€11,723
down €11,723 (-10.5%), from €111,441 to €99,718
- Receivables within one year +€7,332
up €7,332 (+21.2%), from €34,635 to €41,967
of which Other amounts receivable: +€6,561
- Profit (loss) carried forward +€10,085
up €10,085 (+70.7%), from €14,257 to €24,342
- Trade debts -€7,287
down €7,287 (-28.3%), from €25,784 to €18,497
- Other debts -€6,634
no longer reported in 2025 (was €6,634)
- Debts after one year -€6,000
down €6,000 (-6.9%), from €87,400 to €81,400
- Tax, wage and social debts +€5,233
up €5,233 (+486%), from €1,076 to €6,309
- Purchases and services +€58,747
up €58,747 (+3,223%), from €1,823 to €60,570
- Turnover +€56,250
up €56,250 (+188%), from €30,000 to €86,250
- Taxes +€3,593
new in 2025: €3,593
- Gross operating margin -€2,497
down €2,497 (-8.9%), from €28,177 to €25,680
- Other operating charges -€1,717
no longer reported in 2025 (was €1,717)
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 | €146,081 | €141,979 | -€4,102 | -2.8% |
| Fixed assets | 21/28 | €111,441 | €99,718 | -€11,723 | -10.5% |
| Tangible fixed assets | 22/27 | €111,441 | €99,718 | -€11,723 | -10.5% |
| Land and buildings | 22 | €111,441 | €99,718 | -€11,723 | -10.5% |
| Current assets | 29/58 | €34,640 | €42,261 | +€7,621 | +22.0% |
| Amounts receivable within one year | 40/41 | €34,635 | €41,967 | +€7,332 | +21.2% |
| Trade receivables | 40 | €31,811 | €32,581 | +€770 | +2.4% |
| Other amounts receivable | 41 | €2,824 | €9,385 | +€6,561 | +232% |
| Cash at bank and in hand | 54/58 | €5 | €294 | +€289 | +5,876% |
| Total equity and liabilities | 10/49 | €146,081 | €141,979 | -€4,102 | -2.8% |
| Equity | 10/15 | €18,687 | €28,773 | +€10,085 | +54.0% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €3,180 | €3,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,180 | €3,180 | = | 0.0% |
| Other | 1319 | €3,180 | €3,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,257 | €24,342 | +€10,085 | +70.7% |
| Amounts payable | 17/49 | €127,394 | €113,206 | -€14,187 | -11.1% |
| Amounts payable after more than one year | 17 | €87,400 | €81,400 | -€6,000 | -6.9% |
| Financial debts | 170/4 | €87,400 | €81,400 | -€6,000 | -6.9% |
| Amounts payable within one year | 42/48 | €39,994 | €31,806 | -€8,187 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €6,500 | €7,000 | +€500 | +7.7% |
| Trade debts | 44 | €25,784 | €18,497 | -€7,287 | -28.3% |
| Suppliers | 440/4 | €25,784 | €18,497 | -€7,287 | -28.3% |
| Taxes, remuneration and social security | 45 | €1,076 | €6,309 | +€5,233 | +486% |
| Taxes | 450/3 | €1,076 | €6,309 | +€5,233 | +486% |
| Other amounts payable | 47/48 | €6,634 | - | -€6,634 | |
| Turnover | 70 | €30,000 | €86,250 | +€56,250 | +188% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,823 | €60,570 | +€58,747 | +3,223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,723 | €11,723 | = | 0.0% |
| Other operating charges | 640/8 | €1,717 | - | -€1,717 | |
| Gross operating margin | 9900 | €28,177 | €25,680 | -€2,497 | -8.9% |
| Operating profit (loss) | 9901 | €14,737 | €13,957 | -€780 | -5.3% |
| Financial income | 75/76B | €803 | - | -€803 | |
| Recurring financial income | 75 | €803 | - | -€803 | |
| Financial charges | 65/66B | - | €278 | +€278 | |
| Recurring financial charges | 65 | - | €278 | +€278 | |
| Profit (loss) for the period before taxes | 9903 | €15,540 | €13,678 | -€1,862 | -12.0% |
| Income taxes | 67/77 | - | €3,593 | +€3,593 | |
| Profit (loss) for the period | 9904 | €15,540 | €10,085 | -€5,455 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,540 | €10,085 | -€5,455 | -35.1% |
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 13 October 2026 via checked.be.