ABK Impact: 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.
ABK Impact
Largest movements
- Cash +€18,828
up €18,828 (+42.0%), from €44,870 to €63,698
mainly Net result for the year (+€45,529) and Other debts (+€17,017)
- Receivables within one year +€6,650
up €6,650 (+130.8%), from €5,084 to €11,735
of which Trade receivables: +€9,486
- Tangible fixed assets -€1,248
down €1,248 (-95.1%), from €1,312 to €64
- Other debts +€17,017
up €17,017 (+60.8%), from €28,000 to €45,017
- Trade debts +€2,919
up €2,919 (+1739.2%), from €168 to €3,087
- Tax, wage and social debts +€2,873
up €2,873 (+180.4%), from €1,593 to €4,465
- Gross operating margin +€47,811
up €47,811 (+415.0%), from €11,520 to €59,331
- Taxes +€9,907
up €9,907 (+481.3%), from €2,058 to €11,965
- Depreciation -€770
down €770 (-38.2%), from €2,019 to €1,248
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 | €52,767 | €76,497 | +€23,730 | +45.0% |
| Fixed assets | 21/28 | €2,812 | €1,064 | -€1,748 | -62.2% |
| Tangible fixed assets | 22/27 | €1,312 | €64 | -€1,248 | -95.1% |
| Furniture and vehicles | 24 | €1,312 | €64 | -€1,248 | -95.1% |
| Financial fixed assets | 28 | €1,500 | €1,000 | -€500 | -33.3% |
| Current assets | 29/58 | €49,955 | €75,432 | +€25,478 | +51.0% |
| Amounts receivable within one year | 40/41 | €5,084 | €11,735 | +€6,650 | +130.8% |
| Trade receivables | 40 | €1,945 | €11,432 | +€9,486 | +487.6% |
| Other amounts receivable | 41 | €3,139 | €303 | -€2,836 | -90.3% |
| Cash at bank and in hand | 54/58 | €44,870 | €63,698 | +€18,828 | +42.0% |
| Total equity and liabilities | 10/49 | €52,767 | €76,497 | +€23,730 | +45.0% |
| Equity | 10/15 | €23,007 | €23,535 | +€529 | +2.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | - | -€18,550 | |
| Other | 1109/19 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €4,187 | €4,187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,187 | €4,187 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,187 | €4,187 | = | 0.0% |
| Profit (loss) carried forward | 14 | €270 | €798 | +€529 | +196.1% |
| Amounts payable | 17/49 | €29,760 | €52,962 | +€23,201 | +78.0% |
| Amounts payable within one year | 42/48 | €29,760 | €52,962 | +€23,201 | +78.0% |
| Current portion of amounts payable after more than one year | 42 | - | €393 | +€393 | |
| Trade debts | 44 | €168 | €3,087 | +€2,919 | +1739.2% |
| Suppliers | 440/4 | €168 | €3,087 | +€2,919 | +1739.2% |
| Taxes, remuneration and social security | 45 | €1,593 | €4,465 | +€2,873 | +180.4% |
| Taxes | 450/3 | €1,593 | €4,465 | +€2,873 | +180.4% |
| Other amounts payable | 47/48 | €28,000 | €45,017 | +€17,017 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,019 | €1,248 | -€770 | -38.2% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €11,520 | €59,331 | +€47,811 | +415.0% |
| Operating profit (loss) | 9901 | €9,117 | €57,695 | +€48,578 | +532.8% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.1% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.1% |
| Financial charges | 65/66B | €145 | €202 | +€57 | +39.0% |
| Recurring financial charges | 65 | €145 | €202 | +€57 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €8,978 | €57,494 | +€48,516 | +540.4% |
| Income taxes | 67/77 | €2,058 | €11,965 | +€9,907 | +481.3% |
| Profit (loss) for the period | 9904 | €6,919 | €45,529 | +€38,609 | +558.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,919 | €45,529 | +€38,609 | +558.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.