ABECON: 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.
ABECON
Largest movements
- Cash +€19,388
up €19,388 (+36.4%), from €53,336 to €72,724
mainly Net result for the year (+€7,944) and Receivables within one year (+€7,563)
- Receivables within one year -€7,563
down €7,563 (-100%), from €7,563 to €0
- Reserves +€7,944
up €7,944 (+18.1%), from €43,871 to €51,815
- Tax, wage and social debts +€3,910
up €3,910 (+31.0%), from €12,623 to €16,533
- Gross operating margin -€50,309
down €50,309 (-77.6%), from €64,843 to €14,534
- Taxes -€13,761
down €13,761 (-74.5%), from €18,481 to €4,720
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 | €60,982 | €72,810 | +€11,828 | +19.4% |
| Current assets | 29/58 | €60,982 | €72,810 | +€11,828 | +19.4% |
| Amounts receivable within one year | 40/41 | €7,563 | €0 | -€7,563 | -100% |
| Trade receivables | 40 | €7,563 | €0 | -€7,563 | -100% |
| Cash at bank and in hand | 54/58 | €53,336 | €72,724 | +€19,388 | +36.4% |
| Deferred charges and accrued income | 490/1 | €84 | €86 | +€3 | +3.1% |
| Total equity and liabilities | 10/49 | €60,982 | €72,810 | +€11,828 | +19.4% |
| Equity | 10/15 | €46,871 | €54,815 | +€7,944 | +16.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,871 | €51,815 | +€7,944 | +18.1% |
| Distributable reserves | 133 | €43,871 | €51,815 | +€7,944 | +18.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €14,111 | €17,995 | +€3,884 | +27.5% |
| Amounts payable within one year | 42/48 | €14,111 | €17,995 | +€3,884 | +27.5% |
| Trade debts | 44 | €45 | €248 | +€203 | +450% |
| Suppliers | 440/4 | €45 | €248 | +€203 | +450% |
| Taxes, remuneration and social security | 45 | €12,623 | €16,533 | +€3,910 | +31.0% |
| Taxes | 450/3 | €12,623 | €16,533 | +€3,910 | +31.0% |
| Other amounts payable | 47/48 | €1,443 | €1,213 | -€229 | -15.9% |
| Other operating charges | 640/8 | €769 | €397 | -€372 | -48.3% |
| Gross operating margin | 9900 | €64,843 | €14,534 | -€50,309 | -77.6% |
| Operating profit (loss) | 9901 | €64,074 | €14,136 | -€49,937 | -77.9% |
| Financial charges | 65/66B | €1,721 | €1,472 | -€250 | -14.5% |
| Recurring financial charges | 65 | €1,721 | €1,472 | -€250 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €62,352 | €12,664 | -€49,688 | -79.7% |
| Income taxes | 67/77 | €18,481 | €4,720 | -€13,761 | -74.5% |
| Profit (loss) for the period | 9904 | €43,871 | €7,944 | -€35,927 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,871 | €7,944 | -€35,927 | -81.9% |
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.