ABcontrol: 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.
ABcontrol
Largest movements
- Receivables within one year +€27,962
up €27,962 (+400.9%), from €6,975 to €34,937
of which Trade receivables: +€27,419
- Cash -€15,023
down €15,023 (-28.5%), from €52,627 to €37,604
mainly Contributions, distributions and other (-€29,949) and Receivables within one year (-€27,962)
- Tangible fixed assets -€5,628
down €5,628 (-23.9%), from €23,530 to €17,902
- Deferred charges and accrued income -€1,371
no longer reported in 2025 (was €1,371)
- Reserves +€33,367
new in 2025: €33,367
- Profit (loss) carried forward -€29,949
no longer reported in 2025 (was €29,949)
- Tax, wage and social debts +€14,448
up €14,448 (+105.0%), from €13,759 to €28,207
- Debts after one year -€6,899
down €6,899 (-79.5%), from €8,674 to €1,775
- Trade debts -€4,731
down €4,731 (-92.1%), from €5,137 to €406
- Gross operating margin +€25,169
up €25,169 (+75.2%), from €33,466 to €58,635
- Taxes +€9,240
up €9,240 (+161.6%), from €5,718 to €14,958
- Staff costs +€1,675
new in 2025: €1,675
- Financial charges -€1,201
down €1,201 (-57.8%), from €2,078 to €877
- Depreciation +€1,018
up €1,018 (+22.1%), from €4,610 to €5,628
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 | €84,504 | €90,443 | +€5,939 | +7.0% |
| Fixed assets | 21/28 | €23,530 | €17,902 | -€5,628 | -23.9% |
| Tangible fixed assets | 22/27 | €23,530 | €17,902 | -€5,628 | -23.9% |
| Furniture and vehicles | 24 | €23,530 | €17,902 | -€5,628 | -23.9% |
| Current assets | 29/58 | €60,973 | €72,541 | +€11,567 | +19.0% |
| Amounts receivable within one year | 40/41 | €6,975 | €34,937 | +€27,962 | +400.9% |
| Trade receivables | 40 | €6,975 | €34,394 | +€27,419 | +393.1% |
| Other amounts receivable | 41 | - | €542 | +€542 | |
| Cash at bank and in hand | 54/58 | €52,627 | €37,604 | -€15,023 | -28.5% |
| Deferred charges and accrued income | 490/1 | €1,371 | - | -€1,371 | |
| Total equity and liabilities | 10/49 | €84,504 | €90,443 | +€5,939 | +7.0% |
| Equity | 10/15 | €30,049 | €33,467 | +€3,418 | +11.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €33,367 | +€33,367 | |
| Distributable reserves | 133 | - | €33,367 | +€33,367 | |
| Profit (loss) carried forward | 14 | €29,949 | - | -€29,949 | |
| Amounts payable | 17/49 | €54,455 | €56,976 | +€2,521 | +4.6% |
| Amounts payable after more than one year | 17 | €8,674 | €1,775 | -€6,899 | -79.5% |
| Financial debts | 170/4 | €8,674 | €1,775 | -€6,899 | -79.5% |
| Amounts payable within one year | 42/48 | €44,825 | €54,245 | +€9,420 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €6,586 | €6,899 | +€313 | +4.8% |
| Trade debts | 44 | €5,137 | €406 | -€4,731 | -92.1% |
| Suppliers | 440/4 | €5,137 | €406 | -€4,731 | -92.1% |
| Taxes, remuneration and social security | 45 | €13,759 | €28,207 | +€14,448 | +105.0% |
| Taxes | 450/3 | €13,759 | €28,207 | +€14,448 | +105.0% |
| Other amounts payable | 47/48 | €19,343 | €18,733 | -€609 | -3.2% |
| Accrued charges and deferred income | 492/3 | €956 | €956 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €1,675 | +€1,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,610 | €5,628 | +€1,018 | +22.1% |
| Other operating charges | 640/8 | €1,325 | €2,131 | +€806 | +60.8% |
| Non-recurring operating charges | 66A | €3,700 | - | -€3,700 | |
| Gross operating margin | 9900 | €33,466 | €58,635 | +€25,169 | +75.2% |
| Operating profit (loss) | 9901 | €23,831 | €49,202 | +€25,371 | +106.5% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €2,078 | €877 | -€1,201 | -57.8% |
| Recurring financial charges | 65 | €2,078 | €877 | -€1,201 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €21,764 | €48,325 | +€26,560 | +122.0% |
| Income taxes | 67/77 | €5,718 | €14,958 | +€9,240 | +161.6% |
| Profit (loss) for the period | 9904 | €16,047 | €33,367 | +€17,320 | +107.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,047 | €33,367 | +€17,320 | +107.9% |
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 6 October 2026 via checked.be.