ABO DECO: 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 DECO
Largest movements
- Cash -€30,823
down €30,823 (-57.1%), from €53,947 to €23,125
mainly Net result for the year (-€25,285) and Debts after one year (-€24,385)
- Tangible fixed assets -€17,103
down €17,103 (-22.2%), from €76,967 to €59,864
of which Furniture and vehicles: -€16,478
- Stocks and contracts +€13,358
new in 2025: €13,358
- Financial fixed assets +€4,200
new in 2025: €4,200
- Receivables within one year -€3,056
down €3,056 (-17.6%), from €17,394 to €14,338
of which Other amounts receivable: -€2,139
- Profit (loss) carried forward -€25,285
down €25,285 (-61.4%), from €41,214 to €15,929
- Debts after one year -€24,385
down €24,385 (-37.2%), from €65,602 to €41,216
- Trade debts +€16,201
up €16,201 (+934%), from €1,734 to €17,935
- Tax, wage and social debts -€1,991
down €1,991 (-24.1%), from €8,248 to €6,257
- Gross operating margin -€39,761
down €39,761, from €38,009 to -€1,752
- Depreciation +€3,510
up €3,510 (+23.1%), from €15,227 to €18,738
- Taxes -€2,589
down €2,589 (-68.8%), from €3,766 to €1,176
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 | €148,385 | €114,884 | -€33,501 | -22.6% |
| Fixed assets | 21/28 | €76,967 | €64,064 | -€12,903 | -16.8% |
| Tangible fixed assets | 22/27 | €76,967 | €59,864 | -€17,103 | -22.2% |
| Plant, machinery and equipment | 23 | €3,176 | €2,550 | -€626 | -19.7% |
| Furniture and vehicles | 24 | €73,791 | €57,313 | -€16,478 | -22.3% |
| Financial fixed assets | 28 | - | €4,200 | +€4,200 | |
| Current assets | 29/58 | €71,419 | €50,821 | -€20,598 | -28.8% |
| Stocks and contracts in progress | 3 | - | €13,358 | +€13,358 | |
| Stocks | 30/36 | - | €13,358 | +€13,358 | |
| Amounts receivable within one year | 40/41 | €17,394 | €14,338 | -€3,056 | -17.6% |
| Trade receivables | 40 | €14,151 | €13,234 | -€917 | -6.5% |
| Other amounts receivable | 41 | €3,243 | €1,104 | -€2,139 | -65.9% |
| Cash at bank and in hand | 54/58 | €53,947 | €23,125 | -€30,823 | -57.1% |
| Deferred charges and accrued income | 490/1 | €77 | - | -€77 | |
| Total equity and liabilities | 10/49 | €148,385 | €114,884 | -€33,501 | -22.6% |
| Equity | 10/15 | €49,214 | €23,929 | -€25,285 | -51.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €41,214 | €15,929 | -€25,285 | -61.4% |
| Amounts payable | 17/49 | €99,171 | €90,955 | -€8,216 | -8.3% |
| Amounts payable after more than one year | 17 | €65,602 | €41,216 | -€24,385 | -37.2% |
| Financial debts | 170/4 | €65,602 | €41,216 | -€24,385 | -37.2% |
| Amounts payable within one year | 42/48 | €33,569 | €49,500 | +€15,930 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €23,528 | €24,385 | +€857 | +3.6% |
| Trade debts | 44 | €1,734 | €17,935 | +€16,201 | +934% |
| Suppliers | 440/4 | €1,734 | €17,935 | +€16,201 | +934% |
| Taxes, remuneration and social security | 45 | €8,248 | €6,257 | -€1,991 | -24.1% |
| Taxes | 450/3 | €8,248 | €6,257 | -€1,991 | -24.1% |
| Other amounts payable | 47/48 | €60 | €923 | +€863 | +1,451% |
| Accrued charges and deferred income | 492/3 | - | €239 | +€239 | |
| Non-recurring operating income | 76A | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,227 | €18,738 | +€3,510 | +23.1% |
| Other operating charges | 640/8 | €491 | €540 | +€49 | +10.1% |
| Non-recurring operating charges | 66A | €4,894 | €77 | -€4,817 | -98.4% |
| Gross operating margin | 9900 | €38,009 | -€1,752 | -€39,761 | |
| Operating profit (loss) | 9901 | €17,397 | -€21,106 | -€38,504 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €3,224 | €3,019 | -€205 | -6.4% |
| Recurring financial charges | 65 | €3,224 | €3,019 | -€205 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €14,174 | -€24,109 | -€38,283 | |
| Income taxes | 67/77 | €3,766 | €1,176 | -€2,589 | -68.8% |
| Profit (loss) for the period | 9904 | €10,408 | -€25,285 | -€35,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,408 | -€25,285 | -€35,693 |
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 14 October 2026 via checked.be.