ABO MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€136,428
new in 2025: €136,428
mainly Net result for the year (+€146,536) and Tax, wage and social debts (+€42,252)
- Receivables within one year +€48,921
up €48,921 (+77.9%), from €62,772 to €111,693
of which Trade receivables: +€44,669
- Tangible fixed assets +€4,131
new in 2025: €4,131
- Profit (loss) carried forward +€146,536
up €146,536 (+397.3%), from €36,881 to €183,417
- Tax, wage and social debts +€42,252
up €42,252 (+216.2%), from €19,542 to €61,794
- Trade debts +€2,541
up €2,541 (+101.6%), from €2,500 to €5,041
- Gross operating margin +€146,122
up €146,122 (+317.0%), from €46,102 to €192,224
- Taxes +€33,841
up €33,841 (+367.0%), from €9,220 to €43,061
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 | €62,772 | €252,252 | +€189,480 | +301.9% |
| Fixed assets | 21/28 | - | €4,131 | +€4,131 | |
| Tangible fixed assets | 22/27 | - | €4,131 | +€4,131 | |
| Furniture and vehicles | 24 | - | €4,131 | +€4,131 | |
| Current assets | 29/58 | €62,772 | €248,121 | +€185,349 | +295.3% |
| Amounts receivable within one year | 40/41 | €62,772 | €111,693 | +€48,921 | +77.9% |
| Trade receivables | 40 | €60,500 | €105,169 | +€44,669 | +73.8% |
| Other amounts receivable | 41 | €2,272 | €6,525 | +€4,253 | +187.2% |
| Cash at bank and in hand | 54/58 | - | €136,428 | +€136,428 | |
| Total equity and liabilities | 10/49 | €62,772 | €252,252 | +€189,480 | +301.9% |
| Equity | 10/15 | €38,881 | €185,417 | +€146,536 | +376.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,881 | €183,417 | +€146,536 | +397.3% |
| Amounts payable | 17/49 | €23,891 | €66,835 | +€42,944 | +179.8% |
| Amounts payable within one year | 42/48 | €23,891 | €66,835 | +€42,944 | +179.8% |
| Trade debts | 44 | €2,500 | €5,041 | +€2,541 | +101.6% |
| Suppliers | 440/4 | €2,500 | €5,041 | +€2,541 | +101.6% |
| Taxes, remuneration and social security | 45 | €19,542 | €61,794 | +€42,252 | +216.2% |
| Taxes | 450/3 | €19,542 | €61,794 | +€42,252 | +216.2% |
| Other amounts payable | 47/48 | €1,849 | - | -€1,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €357 | +€357 | |
| Other operating charges | 640/8 | - | €1,683 | +€1,683 | |
| Gross operating margin | 9900 | €46,102 | €192,224 | +€146,122 | +317.0% |
| Operating profit (loss) | 9901 | €46,102 | €190,184 | +€144,082 | +312.5% |
| Financial income | 75/76B | - | €123 | +€123 | |
| Recurring financial income | 75 | - | €123 | +€123 | |
| Financial charges | 65/66B | - | €710 | +€710 | |
| Recurring financial charges | 65 | - | €710 | +€710 | |
| Profit (loss) for the period before taxes | 9903 | €46,102 | €189,597 | +€143,495 | +311.3% |
| Income taxes | 67/77 | €9,220 | €43,061 | +€33,841 | +367.0% |
| Profit (loss) for the period | 9904 | €36,881 | €146,536 | +€109,655 | +297.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,881 | €146,536 | +€109,655 | +297.3% |
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 10 October 2026 via checked.be.