Abo & Co: 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.
Abo & Co
Largest movements
- Receivables within one year +€40,684
up €40,684 (+1262.4%), from €3,223 to €43,907
of which Trade receivables: +€40,974
- Tangible fixed assets -€4,395
down €4,395 (-48.5%), from €9,069 to €4,674
- Cash -€2,544
down €2,544 (-10.0%), from €25,520 to €22,975
mainly Receivables within one year (-€40,684) and Deferred charges and accrued income (-€3)
- Trade debts +€25,489
up €25,489 (+2146.7%), from €1,187 to €26,677
- Tax, wage and social debts +€4,126
up €4,126 (+729.8%), from €565 to €4,692
- Other debts +€3,399
up €3,399 (+9.8%), from €34,638 to €38,036
- Reserves +€733
up €733 (+60.5%), from €1,211 to €1,944
- Gross operating margin -€3,930
down €3,930 (-36.6%), from €10,734 to €6,804
- Other operating charges +€960
up €960 (+244.8%), from €392 to €1,352
- Taxes -€342
down €342 (-65.1%), from €525 to €183
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 | €38,602 | €72,349 | +€33,748 | +87.4% |
| Fixed assets | 21/28 | €9,069 | €4,674 | -€4,395 | -48.5% |
| Tangible fixed assets | 22/27 | €9,069 | €4,674 | -€4,395 | -48.5% |
| Furniture and vehicles | 24 | €9,069 | €4,674 | -€4,395 | -48.5% |
| Current assets | 29/58 | €29,533 | €67,675 | +€38,143 | +129.2% |
| Amounts receivable within one year | 40/41 | €3,223 | €43,907 | +€40,684 | +1262.4% |
| Trade receivables | 40 | €2,616 | €43,590 | +€40,974 | +1566.2% |
| Other amounts receivable | 41 | €607 | €317 | -€290 | -47.8% |
| Cash at bank and in hand | 54/58 | €25,520 | €22,975 | -€2,544 | -10.0% |
| Deferred charges and accrued income | 490/1 | €790 | €793 | +€3 | +0.4% |
| Total equity and liabilities | 10/49 | €38,602 | €72,349 | +€33,748 | +87.4% |
| Equity | 10/15 | €2,211 | €2,944 | +€733 | +33.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,211 | €1,944 | +€733 | +60.5% |
| Distributable reserves | 133 | €1,211 | €1,944 | +€733 | +60.5% |
| Amounts payable | 17/49 | €36,391 | €69,405 | +€33,014 | +90.7% |
| Amounts payable within one year | 42/48 | €36,391 | €69,405 | +€33,014 | +90.7% |
| Trade debts | 44 | €1,187 | €26,677 | +€25,489 | +2146.7% |
| Suppliers | 440/4 | €1,187 | €26,677 | +€25,489 | +2146.7% |
| Taxes, remuneration and social security | 45 | €565 | €4,692 | +€4,126 | +729.8% |
| Taxes | 450/3 | €565 | €4,692 | +€4,126 | +729.8% |
| Other amounts payable | 47/48 | €34,638 | €38,036 | +€3,399 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,395 | €4,395 | = | 0.0% |
| Other operating charges | 640/8 | €392 | €1,352 | +€960 | +244.8% |
| Gross operating margin | 9900 | €10,734 | €6,804 | -€3,930 | -36.6% |
| Operating profit (loss) | 9901 | €5,947 | €1,058 | -€4,889 | -82.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €135 | €141 | +€6 | +4.6% |
| Recurring financial charges | 65 | €135 | €141 | +€6 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €5,812 | €916 | -€4,896 | -84.2% |
| Income taxes | 67/77 | €525 | €183 | -€342 | -65.1% |
| Profit (loss) for the period | 9904 | €5,287 | €733 | -€4,554 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,287 | €733 | -€4,554 | -86.1% |
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.