ABO COMPTABILITE: 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 COMPTABILITE
Largest movements
- Cash +€44,850
up €44,850 (+162.4%), from €27,624 to €72,474
mainly Net result for the year (+€93,378) and Other debts (+€87,894)
- Receivables within one year +€16,717
up €16,717 (+20.2%), from €82,749 to €99,466
of which Other amounts receivable: +€45,839
- Tangible fixed assets -€3,993
down €3,993 (-27.9%), from €14,335 to €10,342
of which Other tangible fixed assets: -€4,742
- Other debts +€87,894
up €87,894 (+726.0%), from €12,106 to €100,000
- Tax, wage and social debts -€24,224
down €24,224 (-68.1%), from €35,576 to €11,352
of which Taxes: -€24,224
- Profit (loss) carried forward -€6,622
down €6,622 (-2.6%), from €251,757 to €245,135
- Current portion of long-term debt -€4,172
down €4,172 (-25.8%), from €16,172 to €12,000
- Gross operating margin +€33,308
up €33,308 (+30.8%), from €108,082 to €141,390
- Taxes +€13,283
up €13,283 (+48.5%), from €27,383 to €40,666
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 | €317,856 | €374,078 | +€56,222 | +17.7% |
| Fixed assets | 21/28 | €205,585 | €201,592 | -€3,993 | -1.9% |
| Tangible fixed assets | 22/27 | €14,335 | €10,342 | -€3,993 | -27.9% |
| Furniture and vehicles | 24 | €1,124 | €1,872 | +€749 | +66.6% |
| Other tangible fixed assets | 26 | €13,211 | €8,470 | -€4,742 | -35.9% |
| Financial fixed assets | 28 | €191,250 | €191,250 | = | 0.0% |
| Current assets | 29/58 | €112,271 | €172,485 | +€60,215 | +53.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €82,749 | €99,466 | +€16,717 | +20.2% |
| Trade receivables | 40 | €82,739 | €53,617 | -€29,122 | -35.2% |
| Other amounts receivable | 41 | €10 | €45,849 | +€45,839 | +471110.2% |
| Cash at bank and in hand | 54/58 | €27,624 | €72,474 | +€44,850 | +162.4% |
| Deferred charges and accrued income | 490/1 | €1,898 | €546 | -€1,352 | -71.2% |
| Total equity and liabilities | 10/49 | €317,856 | €374,078 | +€56,222 | +17.7% |
| Equity | 10/15 | €253,257 | €246,635 | -€6,622 | -2.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €251,757 | €245,135 | -€6,622 | -2.6% |
| Amounts payable | 17/49 | €64,599 | €127,442 | +€62,843 | +97.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €64,599 | €126,962 | +€62,363 | +96.5% |
| Current portion of amounts payable after more than one year | 42 | €16,172 | €12,000 | -€4,172 | -25.8% |
| Trade debts | 44 | €745 | €3,610 | +€2,866 | +384.9% |
| Suppliers | 440/4 | €745 | €3,610 | +€2,866 | +384.9% |
| Taxes, remuneration and social security | 45 | €35,576 | €11,352 | -€24,224 | -68.1% |
| Taxes | 450/3 | €35,576 | €11,352 | -€24,224 | -68.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,106 | €100,000 | +€87,894 | +726.0% |
| Accrued charges and deferred income | 492/3 | €0 | €480 | +€480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,179 | €5,553 | -€625 | -10.1% |
| Other operating charges | 640/8 | €1,081 | €534 | -€547 | -50.6% |
| Non-recurring operating charges | 66A | - | €184 | +€184 | |
| Gross operating margin | 9900 | €108,082 | €141,390 | +€33,308 | +30.8% |
| Operating profit (loss) | 9901 | €100,823 | €135,119 | +€34,296 | +34.0% |
| Financial income | 75/76B | €0 | €986 | +€986 | +9863500.0% |
| Recurring financial income | 75 | €0 | €986 | +€986 | +9863500.0% |
| Financial charges | 65/66B | €2,305 | €2,061 | -€244 | -10.6% |
| Recurring financial charges | 65 | €2,305 | €2,061 | -€244 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €98,518 | €134,044 | +€35,526 | +36.1% |
| Income taxes | 67/77 | €27,383 | €40,666 | +€13,283 | +48.5% |
| Profit (loss) for the period | 9904 | €71,135 | €93,378 | +€22,244 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,135 | €93,378 | +€22,244 | +31.3% |
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 3 October 2026 via checked.be.