ABG INVEST: 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.
ABG INVEST
Largest movements
- Cash +€15,038
up €15,038 (+276%), from €5,443 to €20,481
mainly Other debts (+€40,000) and Receivables within one year (+€8,461)
- Receivables within one year -€8,461
down €8,461 (-98.5%), from €8,589 to €129
- Other debts +€40,000
up €40,000 (+97.6%), from €41,000 to €81,000
- Trade debts -€24,012
down €24,012 (-100%), from €24,012 to €0
- Profit (loss) carried forward -€7,866
down €7,866 (-30.0%), from -€26,183 to -€34,049
- Other operating charges +€756
up €756 (+15.9%), from €4,763 to €5,519
- Gross operating margin -€428
down €428 (-59.5%), from -€719 to -€1,147
- Depreciation -€48
down €48 (-9.9%), from €484 to €437
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 | €518,830 | €526,951 | +€8,121 | +1.6% |
| Formation expenses | 20 | €437 | €0 | -€437 | -100% |
| Current assets | 29/58 | €518,393 | €526,951 | +€8,558 | +1.7% |
| Stocks and contracts in progress | 3 | €504,360 | €506,341 | +€1,980 | +0.4% |
| Stocks | 30/36 | €504,360 | €506,341 | +€1,980 | +0.4% |
| Amounts receivable within one year | 40/41 | €8,589 | €129 | -€8,461 | -98.5% |
| Other amounts receivable | 41 | €8,589 | €129 | -€8,461 | -98.5% |
| Cash at bank and in hand | 54/58 | €5,443 | €20,481 | +€15,038 | +276% |
| Total equity and liabilities | 10/49 | €518,830 | €526,951 | +€8,121 | +1.6% |
| Equity | 10/15 | €453,817 | €445,951 | -€7,866 | -1.7% |
| Contributions | 10/11 | €480,000 | €480,000 | = | 0.0% |
| Capital | 10 | €480,000 | €480,000 | = | 0.0% |
| Issued capital | 100 | €480,000 | €480,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,183 | -€34,049 | -€7,866 | -30.0% |
| Amounts payable | 17/49 | €65,012 | €81,000 | +€15,988 | +24.6% |
| Amounts payable within one year | 42/48 | €65,012 | €81,000 | +€15,988 | +24.6% |
| Trade debts | 44 | €24,012 | €0 | -€24,012 | -100% |
| Suppliers | 440/4 | €24,012 | €0 | -€24,012 | -100% |
| Other amounts payable | 47/48 | €41,000 | €81,000 | +€40,000 | +97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €437 | -€48 | -9.9% |
| Other operating charges | 640/8 | €4,763 | €5,519 | +€756 | +15.9% |
| Gross operating margin | 9900 | -€719 | -€1,147 | -€428 | -59.5% |
| Operating profit (loss) | 9901 | -€5,967 | -€7,103 | -€1,136 | -19.0% |
| Financial charges | 65/66B | €763 | €763 | +€0 | 0.0% |
| Recurring financial charges | 65 | €763 | €763 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,730 | -€7,866 | -€1,136 | -16.9% |
| Profit (loss) for the period | 9904 | -€6,730 | -€7,866 | -€1,136 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,730 | -€7,866 | -€1,136 | -16.9% |
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 25 October 2026 via checked.be.