ABOCOM: 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.
ABOCOM
Largest movements
- Current investments -€36,823
no longer reported in 2025 (was €36,823)
- Cash +€28,585
up €28,585 (+41.2%), from €69,360 to €97,945
mainly Current investments (+€36,823) and Net result for the year (+€25,907)
- Receivables within one year -€15,775
down €15,775 (-78.1%), from €20,192 to €4,417
of which Trade receivables: -€16,689
- Tangible fixed assets -€2,332
no longer reported in 2025 (was €2,332)
of which Plant, machinery and equipment: -€2,296
- Trade debts -€22,995
down €22,995 (-98.8%), from €23,265 to €270
- Other debts -€10,016
down €10,016 (-82.6%), from €12,128 to €2,112
- Reserves +€7,000
up €7,000 (+11.7%), from €60,000 to €67,000
- Gross operating margin -€28,109
down €28,109 (-48.6%), from €57,867 to €29,758
- Taxes -€13,654
down €13,654 (-62.0%), from €22,037 to €8,383
- Financial income +€8,207
up €8,207 (+3071.9%), from €267 to €8,474
- Staff costs -€2,670
no longer reported in 2025 (was €2,670)
- Other operating charges +€1,189
up €1,189 (+91.1%), from €1,305 to €2,494
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 | €129,270 | €102,892 | -€26,378 | -20.4% |
| Fixed assets | 21/28 | €2,332 | - | -€2,332 | |
| Tangible fixed assets | 22/27 | €2,332 | - | -€2,332 | |
| Plant, machinery and equipment | 23 | €2,296 | - | -€2,296 | |
| Furniture and vehicles | 24 | €30 | - | -€30 | |
| Other tangible fixed assets | 26 | €6 | - | -€6 | |
| Current assets | 29/58 | €126,938 | €102,892 | -€24,046 | -18.9% |
| Amounts receivable within one year | 40/41 | €20,192 | €4,417 | -€15,775 | -78.1% |
| Trade receivables | 40 | €20,088 | €3,398 | -€16,689 | -83.1% |
| Other amounts receivable | 41 | €104 | €1,018 | +€914 | +879.2% |
| Current investments | 50/53 | €36,823 | - | -€36,823 | |
| Cash at bank and in hand | 54/58 | €69,360 | €97,945 | +€28,585 | +41.2% |
| Deferred charges and accrued income | 490/1 | €563 | €530 | -€32 | -5.7% |
| Total equity and liabilities | 10/49 | €129,270 | €102,892 | -€26,378 | -20.4% |
| Equity | 10/15 | €63,267 | €69,374 | +€6,107 | +9.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €67,000 | +€7,000 | +11.7% |
| Distributable reserves | 133 | €60,000 | €67,000 | +€7,000 | +11.7% |
| Profit (loss) carried forward | 14 | €1,267 | €374 | -€893 | -70.5% |
| Amounts payable | 17/49 | €66,002 | €33,518 | -€32,484 | -49.2% |
| Amounts payable within one year | 42/48 | €66,002 | €33,518 | -€32,484 | -49.2% |
| Trade debts | 44 | €23,265 | €270 | -€22,995 | -98.8% |
| Suppliers | 440/4 | €23,265 | €270 | -€22,995 | -98.8% |
| Taxes, remuneration and social security | 45 | €30,609 | €31,135 | +€526 | +1.7% |
| Taxes | 450/3 | €28,899 | €31,135 | +€2,236 | +7.7% |
| Remuneration and social security | 454/9 | €1,710 | - | -€1,710 | |
| Other amounts payable | 47/48 | €12,128 | €2,112 | -€10,016 | -82.6% |
| Remuneration, social security and pensions | 62 | €2,670 | - | -€2,670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | - | -€733 | |
| Other operating charges | 640/8 | €1,305 | €2,494 | +€1,189 | +91.1% |
| Non-recurring operating charges | 66A | €836 | - | -€836 | |
| Gross operating margin | 9900 | €57,867 | €29,758 | -€28,109 | -48.6% |
| Operating profit (loss) | 9901 | €52,324 | €27,264 | -€25,060 | -47.9% |
| Financial income | 75/76B | €267 | €8,474 | +€8,207 | +3071.9% |
| Recurring financial income | 75 | €267 | €8,474 | +€8,207 | +3071.9% |
| Financial charges | 65/66B | €1,761 | €1,448 | -€313 | -17.8% |
| Recurring financial charges | 65 | €1,761 | €1,448 | -€313 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €50,830 | €34,290 | -€16,540 | -32.5% |
| Income taxes | 67/77 | €22,037 | €8,383 | -€13,654 | -62.0% |
| Profit (loss) for the period | 9904 | €28,792 | €25,907 | -€2,886 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,792 | €25,907 | -€2,886 | -10.0% |
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 28 September 2026 via checked.be.