ABNT: 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.
ABNT
Largest movements
- Cash -€1,903
down €1,903 (-63.4%), from €3,000 to €1,097
mainly Receivables within one year (-€1,535) and Net result for the year (-€368)
- Receivables within one year +€1,535
new in 2025: €1,535
- Profit (loss) carried forward -€368
new in 2025: -€368
- Gross operating margin -€225
new in 2025: -€225
- Other operating charges +€109
new in 2025: €109
- Financial charges +€35
new in 2025: €35
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €3,000 | €2,632 | -€368 | -12.3% |
| Current assets | 29/58 | €3,000 | €2,632 | -€368 | -12.3% |
| Amounts receivable within one year | 40/41 | - | €1,535 | +€1,535 | |
| Other amounts receivable | 41 | - | €1,535 | +€1,535 | |
| Cash at bank and in hand | 54/58 | €3,000 | €1,097 | -€1,903 | -63.4% |
| Total equity and liabilities | 10/49 | €3,000 | €2,632 | -€368 | -12.3% |
| Equity | 10/15 | €3,000 | €2,632 | -€368 | -12.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€368 | -€368 | |
| Other operating charges | 640/8 | - | €109 | +€109 | |
| Gross operating margin | 9900 | - | -€225 | -€225 | |
| Operating profit (loss) | 9901 | - | -€334 | -€334 | |
| Financial charges | 65/66B | - | €35 | +€35 | |
| Recurring financial charges | 65 | - | €35 | +€35 | |
| Profit (loss) for the period before taxes | 9903 | - | -€368 | -€368 | |
| Profit (loss) for the period | 9904 | - | -€368 | -€368 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€368 | -€368 |
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 6 October 2026 via checked.be.