ABGN: 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.
ABGN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€12,362
down €12,362 (-3.3%), from €372,192 to €359,830
- Profit (loss) carried forward +€11,840
up €11,840 (+23.4%), from -€50,528 to -€38,688
- Other operating charges -€32,328
down €32,328 (-91.3%), from €35,420 to €3,092
- Gross operating margin +€17,975
up €17,975 (+123.4%), from €14,569 to €32,544
- Financial income -€14,350
no longer reported in 2025 (was €14,350)
of which Financial income: -€14,350
- Depreciation +€12,404
new in 2025: €12,404
- Staff costs -€412
no longer reported in 2025 (was €412)
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 | €367,946 | €369,211 | +€1,265 | +0.3% |
| Fixed assets | 21/28 | €361,727 | €361,917 | +€189 | +0.1% |
| Tangible fixed assets | 22/27 | €361,727 | €361,917 | +€189 | +0.1% |
| Land and buildings | 22 | €361,727 | €358,803 | -€2,924 | -0.8% |
| Plant, machinery and equipment | 23 | - | €661 | +€661 | |
| Furniture and vehicles | 24 | - | €2,453 | +€2,453 | |
| Current assets | 29/58 | €6,219 | €7,295 | +€1,076 | +17.3% |
| Cash at bank and in hand | 54/58 | €6,219 | €6,329 | +€110 | +1.8% |
| Deferred charges and accrued income | 490/1 | - | €966 | +€966 | |
| Total equity and liabilities | 10/49 | €367,946 | €369,211 | +€1,265 | +0.3% |
| Equity | 10/15 | -€30,528 | -€18,688 | +€11,840 | +38.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,528 | -€38,688 | +€11,840 | +23.4% |
| Amounts payable | 17/49 | €398,474 | €387,900 | -€10,575 | -2.7% |
| Amounts payable after more than one year | 17 | €372,192 | €359,830 | -€12,362 | -3.3% |
| Other amounts payable | 178/9 | €372,192 | €359,830 | -€12,362 | -3.3% |
| Amounts payable within one year | 42/48 | €25,841 | €26,768 | +€927 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €6,350 | +€350 | +5.8% |
| Trade debts | 44 | €13 | - | -€13 | |
| Suppliers | 440/4 | €13 | - | -€13 | |
| Other amounts payable | 47/48 | €19,828 | €20,418 | +€590 | +3.0% |
| Accrued charges and deferred income | 492/3 | €441 | €1,301 | +€860 | +194.9% |
| Remuneration, social security and pensions | 62 | €412 | - | -€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,404 | +€12,404 | |
| Other operating charges | 640/8 | €35,420 | €3,092 | -€32,328 | -91.3% |
| Gross operating margin | 9900 | €14,569 | €32,544 | +€17,975 | +123.4% |
| Operating profit (loss) | 9901 | -€21,264 | €17,048 | +€38,311 | |
| Financial income | 75/76B | €14,350 | - | -€14,350 | |
| Recurring financial income | 75 | €14,350 | - | -€14,350 | |
| Non-recurring financial income | 76B | €14,350 | - | -€14,350 | |
| Financial charges | 65/66B | €5,492 | €5,208 | -€284 | -5.2% |
| Recurring financial charges | 65 | €5,492 | €5,208 | -€284 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,406 | €11,840 | +€24,245 | |
| Profit (loss) for the period | 9904 | -€12,406 | €11,840 | +€24,245 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,406 | €11,840 | +€24,245 |
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 2 October 2026 via checked.be.