Abo-Culture: 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.
Abo-Culture
Largest movements
- Stocks and contracts -€392,036
down €392,036 (-100%), from €392,036 to €0
- Cash +€361,108
up €361,108 (+83.4%), from €432,811 to €793,919
mainly Net result for the year (+€631,214) and Stocks and contracts (+€392,036)
- Receivables within one year +€264,289
up €264,289 (+87.9%), from €300,514 to €564,803
- Tangible fixed assets -€134,166
down €134,166 (-62.4%), from €215,134 to €80,968
- Reserves +€631,214
up €631,214 (+114%), from €553,320 to €1.2m
of which Distributable reserves: +€631,214
- Other debts -€467,930
down €467,930 (-100%), from €467,930 to €0
- Debts after one year -€79,167
down €79,167 (-58.0%), from €136,458 to €57,291
- Tax, wage and social debts +€66,075
up €66,075 (+204%), from €32,378 to €98,453
- Current portion of long-term debt -€57,252
down €57,252 (-66.1%), from €86,588 to €29,336
- Gross operating margin +€674,265
up €674,265 (+254%), from €265,572 to €939,837
- Taxes +€217,556
up €217,556 (+272%), from €79,972 to €297,528
- Financial charges -€58,283
down €58,283 (-82.1%), from €71,016 to €12,733
- Other operating charges -€48,544
down €48,544 (-92.9%), from €52,270 to €3,726
- Financial income +€9,736
up €9,736 (+20,004%), from €49 to €9,785
of which Financial income: +€9,736
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 | €1,345,995 | €1,439,690 | +€93,695 | +7.0% |
| Fixed assets | 21/28 | €220,634 | €80,968 | -€139,666 | -63.3% |
| Tangible fixed assets | 22/27 | €215,134 | €80,968 | -€134,166 | -62.4% |
| Land and buildings | 22 | €215,134 | €80,968 | -€134,166 | -62.4% |
| Financial fixed assets | 28 | €5,500 | €0 | -€5,500 | -100% |
| Current assets | 29/58 | €1,125,361 | €1,358,722 | +€233,361 | +20.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €392,036 | €0 | -€392,036 | -100% |
| Stocks | 30/36 | €392,036 | €0 | -€392,036 | -100% |
| Amounts receivable within one year | 40/41 | €300,514 | €564,803 | +€264,289 | +87.9% |
| Other amounts receivable | 41 | €300,514 | €564,803 | +€264,289 | +87.9% |
| Cash at bank and in hand | 54/58 | €432,811 | €793,919 | +€361,108 | +83.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,345,995 | €1,439,690 | +€93,695 | +7.0% |
| Equity | 10/15 | €621,529 | €1,252,743 | +€631,214 | +102% |
| Contributions | 10/11 | €68,209 | €68,209 | = | 0.0% |
| Reserves | 13 | €553,320 | €1,184,534 | +€631,214 | +114% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €553,320 | €1,184,534 | +€631,214 | +114% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €724,466 | €186,947 | -€537,519 | -74.2% |
| Amounts payable after more than one year | 17 | €136,458 | €57,291 | -€79,167 | -58.0% |
| Financial debts | 170/4 | €136,458 | €57,291 | -€79,167 | -58.0% |
| Amounts payable within one year | 42/48 | €588,009 | €129,656 | -€458,352 | -77.9% |
| Current portion of amounts payable after more than one year | 42 | €86,588 | €29,336 | -€57,252 | -66.1% |
| Trade debts | 44 | €1,112 | €1,867 | +€755 | +67.8% |
| Suppliers | 440/4 | €1,112 | €1,867 | +€755 | +67.8% |
| Taxes, remuneration and social security | 45 | €32,378 | €98,453 | +€66,075 | +204% |
| Taxes | 450/3 | €32,378 | €98,453 | +€66,075 | +204% |
| Other amounts payable | 47/48 | €467,930 | €0 | -€467,930 | -100% |
| Non-recurring operating income | 76A | €85,140 | €0 | -€85,140 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,456 | €4,421 | -€7,035 | -61.4% |
| Other operating charges | 640/8 | €52,270 | €3,726 | -€48,544 | -92.9% |
| Gross operating margin | 9900 | €265,572 | €939,837 | +€674,265 | +254% |
| Operating profit (loss) | 9901 | €201,846 | €931,691 | +€729,844 | +362% |
| Financial income | 75/76B | €49 | €9,785 | +€9,736 | +20,004% |
| Recurring financial income | 75 | €49 | €9,785 | +€9,736 | +20,004% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €71,016 | €12,733 | -€58,283 | -82.1% |
| Recurring financial charges | 65 | €71,016 | €12,733 | -€58,283 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | €130,879 | €928,742 | +€797,863 | +610% |
| Transfer from deferred taxes | 780 | €59,165 | €0 | -€59,165 | -100% |
| Income taxes | 67/77 | €79,972 | €297,528 | +€217,556 | +272% |
| Profit (loss) for the period | 9904 | €110,072 | €631,214 | +€521,142 | +473% |
| Transfer from tax-exempt reserves | 789 | €68,211 | €0 | -€68,211 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €178,283 | €631,214 | +€452,931 | +254% |
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 26 October 2026 via checked.be.