ABDG: 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.
ABDG
Largest movements
- Cash -€4,133
down €4,133 (-85.8%), from €4,816 to €682
mainly Net result for the year (-€2,545) and Trade debts (-€2,070)
- Stocks and contracts +€1,877
up €1,877 (+14.7%), from €12,810 to €14,687
- Tangible fixed assets -€1,535
down €1,535 (-33.6%), from €4,564 to €3,029
of which Furniture and vehicles: -€1,535
- Receivables within one year -€1,471
down €1,471 (-43.9%), from €3,353 to €1,882
of which Trade receivables: -€1,488
- Profit (loss) carried forward -€2,545
down €2,545 (-30.8%), from €8,269 to €5,724
- Trade debts -€2,070
down €2,070 (-81.8%), from €2,529 to €459
- Tax, wage and social debts -€643
no longer reported in 2025 (was €643)
- Gross operating margin -€6,172
down €6,172, from €5,940 to -€233
- Financial charges -€238
down €238 (-76.6%), from €311 to €73
- Taxes -€143
no longer reported in 2025 (was €143)
- Financial income -€140
no longer reported in 2025 (was €140)
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 | €25,701 | €20,443 | -€5,258 | -20.5% |
| Fixed assets | 21/28 | €4,564 | €3,029 | -€1,535 | -33.6% |
| Tangible fixed assets | 22/27 | €4,564 | €3,029 | -€1,535 | -33.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,564 | €3,029 | -€1,535 | -33.6% |
| Current assets | 29/58 | €21,137 | €17,415 | -€3,722 | -17.6% |
| Stocks and contracts in progress | 3 | €12,810 | €14,687 | +€1,877 | +14.7% |
| Stocks | 30/36 | €12,810 | €14,687 | +€1,877 | +14.7% |
| Amounts receivable within one year | 40/41 | €3,353 | €1,882 | -€1,471 | -43.9% |
| Trade receivables | 40 | €2,084 | €596 | -€1,488 | -71.4% |
| Other amounts receivable | 41 | €1,269 | €1,286 | +€17 | +1.3% |
| Cash at bank and in hand | 54/58 | €4,816 | €682 | -€4,133 | -85.8% |
| Deferred charges and accrued income | 490/1 | €159 | €164 | +€5 | +3.0% |
| Total equity and liabilities | 10/49 | €25,701 | €20,443 | -€5,258 | -20.5% |
| Equity | 10/15 | €22,529 | €19,984 | -€2,545 | -11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,269 | €5,724 | -€2,545 | -30.8% |
| Amounts payable | 17/49 | €3,172 | €459 | -€2,713 | -85.5% |
| Amounts payable within one year | 42/48 | €3,172 | €459 | -€2,713 | -85.5% |
| Trade debts | 44 | €2,529 | €459 | -€2,070 | -81.8% |
| Suppliers | 440/4 | €2,529 | €459 | -€2,070 | -81.8% |
| Taxes, remuneration and social security | 45 | €643 | - | -€643 | |
| Taxes | 450/3 | €643 | - | -€643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,535 | €1,535 | = | 0.0% |
| Other operating charges | 640/8 | €536 | €548 | +€12 | +2.3% |
| Non-recurring operating charges | 66A | - | €156 | +€156 | |
| Gross operating margin | 9900 | €5,940 | -€233 | -€6,172 | |
| Operating profit (loss) | 9901 | €3,868 | -€2,472 | -€6,341 | |
| Financial income | 75/76B | €140 | - | -€140 | |
| Recurring financial income | 75 | €140 | - | -€140 | |
| Financial charges | 65/66B | €311 | €73 | -€238 | -76.6% |
| Recurring financial charges | 65 | €311 | €73 | -€238 | -76.6% |
| Profit (loss) for the period before taxes | 9903 | €3,697 | -€2,545 | -€6,242 | |
| Income taxes | 67/77 | €143 | - | -€143 | |
| Profit (loss) for the period | 9904 | €3,554 | -€2,545 | -€6,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,554 | -€2,545 | -€6,099 |
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 4 October 2026 via checked.be.