ABEL CONCEPT: 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.
ABEL CONCEPT
Largest movements
- Cash +€1,149
up €1,149 (+17.8%), from €6,450 to €7,599
mainly Net result for the year (+€19,909) and Tax, wage and social debts (+€3,499)
- Tangible fixed assets -€989
down €989 (-34.1%), from €2,898 to €1,910
- Trade debts -€23,247
down €23,247 (-35.4%), from €65,747 to €42,500
- Profit (loss) carried forward +€19,909
up €19,909 (+31.5%), from -€63,144 to -€43,235
- Tax, wage and social debts +€3,499
up €3,499 (+123.9%), from €2,825 to €6,324
- Turnover +€14,812
up €14,812 (+26.4%), from €56,154 to €70,966
- Gross operating margin +€9,385
up €9,385 (+81.4%), from €11,536 to €20,921
- Purchases and services +€5,427
up €5,427 (+12.2%), from €44,618 to €50,045
- Other operating charges -€1,456
down €1,456 (-98.4%), from €1,479 to €23
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 | €24,028 | €24,189 | +€161 | +0.7% |
| Fixed assets | 21/28 | €2,898 | €1,910 | -€989 | -34.1% |
| Tangible fixed assets | 22/27 | €2,898 | €1,910 | -€989 | -34.1% |
| Furniture and vehicles | 24 | €2,898 | €1,910 | -€989 | -34.1% |
| Current assets | 29/58 | €21,130 | €22,279 | +€1,149 | +5.4% |
| Stocks and contracts in progress | 3 | €14,680 | €14,680 | = | 0.0% |
| Stocks | 30/36 | €14,680 | €14,680 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,450 | €7,599 | +€1,149 | +17.8% |
| Total equity and liabilities | 10/49 | €24,028 | €24,189 | +€161 | +0.7% |
| Equity | 10/15 | -€44,544 | -€24,635 | +€19,909 | +44.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,144 | -€43,235 | +€19,909 | +31.5% |
| Amounts payable | 17/49 | €68,572 | €48,824 | -€19,748 | -28.8% |
| Amounts payable within one year | 42/48 | €68,572 | €48,824 | -€19,748 | -28.8% |
| Trade debts | 44 | €65,747 | €42,500 | -€23,247 | -35.4% |
| Suppliers | 440/4 | €65,747 | €42,500 | -€23,247 | -35.4% |
| Taxes, remuneration and social security | 45 | €2,825 | €6,324 | +€3,499 | +123.9% |
| Taxes | 450/3 | €2,825 | €6,324 | +€3,499 | +123.9% |
| Turnover | 70 | €56,154 | €70,966 | +€14,812 | +26.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,618 | €50,045 | +€5,427 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,123 | €989 | -€135 | -12.0% |
| Other operating charges | 640/8 | €1,479 | €23 | -€1,456 | -98.4% |
| Gross operating margin | 9900 | €11,536 | €20,921 | +€9,385 | +81.4% |
| Operating profit (loss) | 9901 | €8,934 | €19,909 | +€10,975 | +122.9% |
| Financial charges | 65/66B | €14 | - | -€14 | |
| Recurring financial charges | 65 | €14 | - | -€14 | |
| Profit (loss) for the period before taxes | 9903 | €8,920 | €19,909 | +€10,989 | +123.2% |
| Profit (loss) for the period | 9904 | €8,920 | €19,909 | +€10,989 | +123.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,920 | €19,909 | +€10,989 | +123.2% |
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 8 October 2026 via checked.be.