ABO TRANS: 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 TRANS
Largest movements
- Cash -€2,695
down €2,695 (-40.6%), from €6,634 to €3,939
mainly Advances received (-€8,586) and Tax, wage and social debts (-€4,928)
- Receivables within one year +€1,778
up €1,778 (+3.8%), from €46,677 to €48,456
of which Trade receivables: +€7,721
- Advances received -€8,586
no longer reported in 2025 (was €8,586)
- Debts after one year +€5,424
new in 2025: €5,424
- Tax, wage and social debts -€4,928
down €4,928 (-70.9%), from €6,951 to €2,023
- Profit (loss) carried forward +€4,653
up €4,653 (+13.7%), from €33,964 to €38,617
- Current portion of long-term debt +€3,233
new in 2025: €3,233
- Gross operating margin +€11,045
up €11,045 (+3060.7%), from €361 to €11,405
- Taxes +€4,101
up €4,101 (+182.5%), from €2,246 to €6,347
- Depreciation -€2,461
no longer reported in 2025 (was €2,461)
- Financial income -€2,349
no longer reported in 2025 (was €2,349)
of which Financial income: -€2,349
- Other operating charges -€784
no longer reported in 2025 (was €784)
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 | €53,311 | €52,394 | -€917 | -1.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €53,311 | €52,394 | -€917 | -1.7% |
| Amounts receivable within one year | 40/41 | €46,677 | €48,456 | +€1,778 | +3.8% |
| Trade receivables | 40 | €7,096 | €14,817 | +€7,721 | +108.8% |
| Other amounts receivable | 41 | €39,581 | €33,638 | -€5,942 | -15.0% |
| Cash at bank and in hand | 54/58 | €6,634 | €3,939 | -€2,695 | -40.6% |
| Total equity and liabilities | 10/49 | €53,311 | €52,394 | -€917 | -1.7% |
| Equity | 10/15 | €36,464 | €41,117 | +€4,653 | +12.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,964 | €38,617 | +€4,653 | +13.7% |
| Amounts payable | 17/49 | €16,847 | €11,277 | -€5,570 | -33.1% |
| Amounts payable after more than one year | 17 | - | €5,424 | +€5,424 | |
| Financial debts | 170/4 | - | €5,424 | +€5,424 | |
| Amounts payable within one year | 42/48 | €16,847 | €5,853 | -€10,994 | -65.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,233 | +€3,233 | |
| Trade debts | 44 | €1,310 | €597 | -€713 | -54.4% |
| Suppliers | 440/4 | €1,310 | €597 | -€713 | -54.4% |
| Advances received on contracts in progress | 46 | €8,586 | - | -€8,586 | |
| Taxes, remuneration and social security | 45 | €6,951 | €2,023 | -€4,928 | -70.9% |
| Taxes | 450/3 | €6,951 | €2,023 | -€4,928 | -70.9% |
| Non-recurring operating income | 76A | - | €2,070 | +€2,070 | |
| Remuneration, social security and pensions | 62 | €190 | €35 | -€155 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,461 | - | -€2,461 | |
| Other operating charges | 640/8 | €784 | - | -€784 | |
| Gross operating margin | 9900 | €361 | €11,405 | +€11,045 | +3060.7% |
| Operating profit (loss) | 9901 | -€3,074 | €11,370 | +€14,445 | |
| Financial income | 75/76B | €2,349 | - | -€2,349 | |
| Recurring financial income | 75 | €2,349 | - | -€2,349 | |
| Non-recurring financial income | 76B | €2,349 | - | -€2,349 | |
| Financial charges | 65/66B | €204 | €370 | +€167 | +81.9% |
| Recurring financial charges | 65 | €204 | €370 | +€167 | +81.9% |
| Profit (loss) for the period before taxes | 9903 | -€929 | €11,000 | +€11,929 | |
| Income taxes | 67/77 | €2,246 | €6,347 | +€4,101 | +182.5% |
| Profit (loss) for the period | 9904 | -€3,175 | €4,653 | +€7,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,175 | €4,653 | +€7,828 |
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 2 October 2026 via checked.be.