ABLA: 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.
ABLA
Largest movements
- Current investments +€90,000
up €90,000, from €0 to €90,000
- Cash -€69,765
down €69,765 (-75.2%), from €92,748 to €22,983
mainly Current investments (-€90,000) and Trade debts (-€4,373)
- Receivables within one year -€7,373
down €7,373 (-61.4%), from €12,016 to €4,643
of which Trade receivables: -€8,913
- Reserves +€17,200
up €17,200 (+22.8%), from €75,300 to €92,500
- Trade debts -€4,373
down €4,373 (-47.0%), from €9,310 to €4,937
- Gross operating margin -€6,162
down €6,162 (-21.6%), from €28,522 to €22,360
- Taxes -€1,725
down €1,725 (-23.2%), from €7,427 to €5,702
- Financial income -€599
down €599 (-35.9%), from €1,666 to €1,067
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 | €104,826 | €117,688 | +€12,861 | +12.3% |
| Current assets | 29/58 | €104,826 | €117,688 | +€12,861 | +12.3% |
| Amounts receivable within one year | 40/41 | €12,016 | €4,643 | -€7,373 | -61.4% |
| Trade receivables | 40 | €11,446 | €2,533 | -€8,913 | -77.9% |
| Other amounts receivable | 41 | €570 | €2,110 | +€1,540 | +270% |
| Current investments | 50/53 | €0 | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €92,748 | €22,983 | -€69,765 | -75.2% |
| Deferred charges and accrued income | 490/1 | €62 | €62 | = | 0.0% |
| Total equity and liabilities | 10/49 | €104,826 | €117,688 | +€12,861 | +12.3% |
| Equity | 10/15 | €93,979 | €111,107 | +€17,128 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,300 | €92,500 | +€17,200 | +22.8% |
| Distributable reserves | 133 | €75,300 | €92,500 | +€17,200 | +22.8% |
| Profit (loss) carried forward | 14 | €79 | €7 | -€72 | -91.4% |
| Amounts payable | 17/49 | €10,847 | €6,581 | -€4,267 | -39.3% |
| Amounts payable within one year | 42/48 | €10,847 | €6,581 | -€4,267 | -39.3% |
| Trade debts | 44 | €9,310 | €4,937 | -€4,373 | -47.0% |
| Suppliers | 440/4 | €9,310 | €4,937 | -€4,373 | -47.0% |
| Taxes, remuneration and social security | 45 | €1,538 | €1,644 | +€106 | +6.9% |
| Taxes | 450/3 | €1,538 | €1,644 | +€106 | +6.9% |
| Other operating charges | 640/8 | €502 | €518 | +€16 | +3.2% |
| Gross operating margin | 9900 | €28,522 | €22,360 | -€6,162 | -21.6% |
| Operating profit (loss) | 9901 | €28,020 | €21,842 | -€6,178 | -22.0% |
| Financial income | 75/76B | €1,666 | €1,067 | -€599 | -35.9% |
| Recurring financial income | 75 | €1,666 | €1,067 | -€599 | -35.9% |
| Financial charges | 65/66B | €0 | €79 | +€79 | |
| Recurring financial charges | 65 | €0 | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €29,686 | €22,830 | -€6,856 | -23.1% |
| Income taxes | 67/77 | €7,427 | €5,702 | -€1,725 | -23.2% |
| Profit (loss) for the period | 9904 | €22,259 | €17,128 | -€5,131 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,259 | €17,128 | -€5,131 | -23.1% |
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 15 October 2026 via checked.be.