ABCOR: 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.
ABCOR
Largest movements
- Cash +€8,493
up €8,493 (+77.7%), from €10,935 to €19,428
mainly Net result for the year (+€7,130) and Receivables within one year (+€3,805)
- Receivables within one year -€3,805
down €3,805 (-82.5%), from €4,609 to €805
of which Trade receivables: -€3,520
- Profit (loss) carried forward +€7,130
up €7,130 (+6.6%), from -€107,878 to -€100,748
- Other debts -€2,742
down €2,742 (-2.6%), from €105,563 to €102,821
- Tax, wage and social debts +€300
up €300 (+3007.1%), from €10 to €310
- Gross operating margin +€7,641
up €7,641 (+5500.5%), from €139 to €7,780
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 | €16,295 | €20,983 | +€4,688 | +28.8% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €15,545 | €20,233 | +€4,688 | +30.2% |
| Amounts receivable within one year | 40/41 | €4,609 | €805 | -€3,805 | -82.5% |
| Trade receivables | 40 | €4,325 | €805 | -€3,520 | -81.4% |
| Other amounts receivable | 41 | €284 | €0 | -€284 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,935 | €19,428 | +€8,493 | +77.7% |
| Total equity and liabilities | 10/49 | €16,295 | €20,983 | +€4,688 | +28.8% |
| Equity | 10/15 | -€89,278 | -€82,148 | +€7,130 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,878 | -€100,748 | +€7,130 | +6.6% |
| Amounts payable | 17/49 | €105,573 | €103,131 | -€2,442 | -2.3% |
| Amounts payable within one year | 42/48 | €105,573 | €103,131 | -€2,442 | -2.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10 | €310 | +€300 | +3007.1% |
| Taxes | 450/3 | €10 | €310 | +€300 | +3007.1% |
| Other amounts payable | 47/48 | €105,563 | €102,821 | -€2,742 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €595 | €610 | +€14 | +2.4% |
| Gross operating margin | 9900 | €139 | €7,780 | +€7,641 | +5500.5% |
| Operating profit (loss) | 9901 | -€456 | €7,170 | +€7,626 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€500 | €7,130 | +€7,630 | |
| Profit (loss) for the period | 9904 | -€500 | €7,130 | +€7,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€500 | €7,130 | +€7,630 |
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 12 October 2026 via checked.be.