ABLead: 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.
ABLead
Largest movements
- Cash +€41,445
up €41,445 (+21.3%), from €195,016 to €236,461
mainly Other debts (+€145,221) and Net result for the year (+€82,648)
- Tangible fixed assets +€12,072
up €12,072 (+130.9%), from €9,222 to €21,294
of which Plant, machinery and equipment: +€14,680
- Other debts +€145,221
up €145,221 (+19009.0%), from €764 to €145,985
- Profit (loss) carried forward -€62,500
no longer reported in 2025 (was €62,500)
- Tax, wage and social debts -€29,962
down €29,962 (-65.6%), from €45,697 to €15,735
- Taxes -€6,917
down €6,917 (-23.4%), from €29,622 to €22,705
- Gross operating margin -€6,577
down €6,577 (-5.7%), from €116,244 to €109,666
- Depreciation +€1,269
up €1,269 (+66.8%), from €1,900 to €3,169
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 | €252,994 | €304,315 | +€51,322 | +20.3% |
| Fixed assets | 21/28 | €9,622 | €21,694 | +€12,072 | +125.5% |
| Tangible fixed assets | 22/27 | €9,222 | €21,294 | +€12,072 | +130.9% |
| Plant, machinery and equipment | 23 | - | €14,680 | +€14,680 | |
| Furniture and vehicles | 24 | €9,222 | €6,614 | -€2,608 | -28.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €243,372 | €282,621 | +€39,250 | +16.1% |
| Amounts receivable within one year | 40/41 | €48,356 | €46,160 | -€2,196 | -4.5% |
| Trade receivables | 40 | €48,282 | €46,160 | -€2,121 | -4.4% |
| Other amounts receivable | 41 | €74 | - | -€74 | |
| Cash at bank and in hand | 54/58 | €195,016 | €236,461 | +€41,445 | +21.3% |
| Total equity and liabilities | 10/49 | €252,994 | €304,315 | +€51,322 | +20.3% |
| Equity | 10/15 | €204,571 | €142,071 | -€62,500 | -30.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €137,071 | €137,071 | = | 0.0% |
| Distributable reserves | 133 | €137,071 | €137,071 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,500 | - | -€62,500 | |
| Amounts payable | 17/49 | €48,423 | €162,245 | +€113,822 | +235.1% |
| Amounts payable within one year | 42/48 | €48,423 | €162,245 | +€113,822 | +235.1% |
| Trade debts | 44 | €1,962 | €525 | -€1,437 | -73.3% |
| Suppliers | 440/4 | €1,962 | €525 | -€1,437 | -73.3% |
| Taxes, remuneration and social security | 45 | €45,697 | €15,735 | -€29,962 | -65.6% |
| Taxes | 450/3 | €45,697 | €15,735 | -€29,962 | -65.6% |
| Other amounts payable | 47/48 | €764 | €145,985 | +€145,221 | +19009.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,900 | €3,169 | +€1,269 | +66.8% |
| Other operating charges | 640/8 | €749 | €711 | -€38 | -5.1% |
| Gross operating margin | 9900 | €116,244 | €109,666 | -€6,577 | -5.7% |
| Operating profit (loss) | 9901 | €113,594 | €105,786 | -€7,808 | -6.9% |
| Financial income | 75/76B | - | €787 | +€787 | |
| Recurring financial income | 75 | - | €787 | +€787 | |
| Financial charges | 65/66B | €1,584 | €1,221 | -€363 | -22.9% |
| Recurring financial charges | 65 | €1,584 | €1,221 | -€363 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €112,011 | €105,353 | -€6,658 | -5.9% |
| Income taxes | 67/77 | €29,622 | €22,705 | -€6,917 | -23.4% |
| Profit (loss) for the period | 9904 | €82,389 | €82,648 | +€259 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,389 | €82,648 | +€259 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.