ABFH Management: 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.
ABFH Management
Largest movements
- Receivables within one year +€7,068
up €7,068 (+91.0%), from €7,770 to €14,838
of which Trade receivables: +€9,380
- Cash +€1,262
up €1,262 (+465.9%), from €271 to €1,533
mainly Net result for the year (+€8,293) and Trade debts (+€2,220)
- Profit (loss) carried forward +€8,293
up €8,293 (+21.8%), from -€38,008 to -€29,715
- Other debts -€3,232
down €3,232 (-9.2%), from €35,265 to €32,033
- Trade debts +€2,220
up €2,220 (+70.6%), from €3,144 to €5,364
- Tax, wage and social debts +€1,049
up €1,049 (+751.3%), from €140 to €1,188
- Gross operating margin +€21,322
up €21,322, from -€11,836 to €9,486
- Other operating charges -€288
down €288 (-22.7%), from €1,268 to €980
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 | €8,041 | €16,370 | +€8,329 | +103.6% |
| Current assets | 29/58 | €8,041 | €16,370 | +€8,329 | +103.6% |
| Amounts receivable within one year | 40/41 | €7,770 | €14,838 | +€7,068 | +91.0% |
| Trade receivables | 40 | €5,232 | €14,612 | +€9,380 | +179.3% |
| Other amounts receivable | 41 | €2,538 | €225 | -€2,312 | -91.1% |
| Cash at bank and in hand | 54/58 | €271 | €1,533 | +€1,262 | +465.9% |
| Total equity and liabilities | 10/49 | €8,041 | €16,370 | +€8,329 | +103.6% |
| Equity | 10/15 | -€30,508 | -€22,215 | +€8,293 | +27.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,008 | -€29,715 | +€8,293 | +21.8% |
| Amounts payable | 17/49 | €38,549 | €38,585 | +€37 | +0.1% |
| Amounts payable within one year | 42/48 | €38,549 | €38,585 | +€37 | +0.1% |
| Trade debts | 44 | €3,144 | €5,364 | +€2,220 | +70.6% |
| Suppliers | 440/4 | €3,144 | €5,364 | +€2,220 | +70.6% |
| Taxes, remuneration and social security | 45 | €140 | €1,188 | +€1,049 | +751.3% |
| Taxes | 450/3 | €140 | €1,188 | +€1,049 | +751.3% |
| Other amounts payable | 47/48 | €35,265 | €32,033 | -€3,232 | -9.2% |
| Other operating charges | 640/8 | €1,268 | €980 | -€288 | -22.7% |
| Gross operating margin | 9900 | -€11,836 | €9,486 | +€21,322 | |
| Operating profit (loss) | 9901 | -€13,104 | €8,506 | +€21,610 | |
| Financial charges | 65/66B | €74 | €81 | +€8 | +10.3% |
| Recurring financial charges | 65 | €74 | €81 | +€8 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,177 | €8,425 | +€21,602 | |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€13,317 | €8,293 | +€21,610 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,317 | €8,293 | +€21,610 |
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 9 October 2026 via checked.be.