ABNA: 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.
ABNA
Largest movements
- Tangible fixed assets +€263,380
up €263,380 (+3,633%), from €7,250 to €270,630
of which Land and buildings: +€244,688
- Receivables within one year +€8,563
up €8,563 (+23.9%), from €35,799 to €44,362
of which Trade receivables: +€9,531
- Debts after one year +€209,308
new in 2025: €209,308
- Trade debts +€39,139
up €39,139 (+968%), from €4,043 to €43,182
- Reserves +€30,086
up €30,086 (+158%), from €19,033 to €49,119
of which Distributable reserves: +€30,086
- Contributions -€16,030
down €16,030 (-51.7%), from €31,030 to €15,000
- Current portion of long-term debt +€11,192
up €11,192, from €0 to €11,192
- Gross operating margin +€57,954
up €57,954 (+175%), from €33,160 to €91,114
- Other operating charges +€16,658
up €16,658 (+262%), from €6,362 to €23,020
- Depreciation +€15,482
up €15,482 (+515%), from €3,004 to €18,486
- Taxes +€9,621
up €9,621 (+238%), from €4,042 to €13,663
- Staff costs -€5,697
down €5,697 (-96.1%), from €5,930 to €233
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 | €65,523 | €336,245 | +€270,722 | +413% |
| Fixed assets | 21/28 | €7,250 | €270,630 | +€263,380 | +3,633% |
| Tangible fixed assets | 22/27 | €7,250 | €270,630 | +€263,380 | +3,633% |
| Land and buildings | 22 | - | €244,688 | +€244,688 | |
| Furniture and vehicles | 24 | €7,250 | €21,636 | +€14,386 | +198% |
| Other tangible fixed assets | 26 | €0 | €4,305 | +€4,305 | |
| Current assets | 29/58 | €58,273 | €65,615 | +€7,342 | +12.6% |
| Amounts receivable within one year | 40/41 | €35,799 | €44,362 | +€8,563 | +23.9% |
| Trade receivables | 40 | €33,692 | €43,223 | +€9,531 | +28.3% |
| Other amounts receivable | 41 | €2,107 | €1,139 | -€968 | -45.9% |
| Cash at bank and in hand | 54/58 | €19,546 | €18,607 | -€939 | -4.8% |
| Deferred charges and accrued income | 490/1 | €2,928 | €2,647 | -€282 | -9.6% |
| Total equity and liabilities | 10/49 | €65,523 | €336,245 | +€270,722 | +413% |
| Equity | 10/15 | €50,064 | €64,119 | +€14,055 | +28.1% |
| Contributions | 10/11 | €31,030 | €15,000 | -€16,030 | -51.7% |
| Reserves | 13 | €19,033 | €49,119 | +€30,086 | +158% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €19,033 | €49,119 | +€30,086 | +158% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,459 | €272,126 | +€256,667 | +1,660% |
| Amounts payable after more than one year | 17 | - | €209,308 | +€209,308 | |
| Financial debts | 170/4 | - | €209,308 | +€209,308 | |
| Amounts payable within one year | 42/48 | €14,926 | €62,452 | +€47,527 | +318% |
| Current portion of amounts payable after more than one year | 42 | €0 | €11,192 | +€11,192 | |
| Financial debts | 43 | €1,888 | €0 | -€1,888 | -100% |
| Credit institutions | 430/8 | €1,888 | €0 | -€1,888 | -100% |
| Trade debts | 44 | €4,043 | €43,182 | +€39,139 | +968% |
| Suppliers | 440/4 | €4,043 | €43,182 | +€39,139 | +968% |
| Taxes, remuneration and social security | 45 | €7,946 | €3,838 | -€4,108 | -51.7% |
| Taxes | 450/3 | €4,660 | €3,838 | -€822 | -17.6% |
| Remuneration and social security | 454/9 | €3,286 | €0 | -€3,286 | -100% |
| Other amounts payable | 47/48 | €1,048 | €4,240 | +€3,192 | +304% |
| Accrued charges and deferred income | 492/3 | €534 | €366 | -€168 | -31.4% |
| Remuneration, social security and pensions | 62 | €5,930 | €233 | -€5,697 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,004 | €18,486 | +€15,482 | +515% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,473 | €0 | -€5,473 | -100% |
| Other operating charges | 640/8 | €6,362 | €23,020 | +€16,658 | +262% |
| Gross operating margin | 9900 | €33,160 | €91,114 | +€57,954 | +175% |
| Operating profit (loss) | 9901 | €12,392 | €49,374 | +€36,983 | +298% |
| Financial income | 75/76B | €94 | €0 | -€94 | -100% |
| Recurring financial income | 75 | €94 | €0 | -€94 | -100% |
| Financial charges | 65/66B | €2,399 | €3,353 | +€954 | +39.8% |
| Recurring financial charges | 65 | €2,399 | €3,353 | +€954 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €10,087 | €46,021 | +€35,935 | +356% |
| Income taxes | 67/77 | €4,042 | €13,663 | +€9,621 | +238% |
| Profit (loss) for the period | 9904 | €6,044 | €32,358 | +€26,314 | +435% |
| Profit (loss) for the period to be appropriated | 9905 | €6,044 | €32,358 | +€26,314 | +435% |
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 29 October 2026 via checked.be.