ABOFIELD: 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.
ABOFIELD
Largest movements
- Cash +€49,912
up €49,912 (+48.9%), from €101,968 to €151,880
mainly Net result for the year (+€71,101) and Tax, wage and social debts (+€9,036)
- Receivables within one year +€15,204
up €15,204 (+35.8%), from €42,432 to €57,637
of which Other amounts receivable: +€22,946
- Profit (loss) carried forward +€65,101
up €65,101 (+208.2%), from €31,265 to €96,367
- Tax, wage and social debts +€9,036
up €9,036 (+51.3%), from €17,617 to €26,653
of which Taxes: +€18,089
- Other debts -€4,000
down €4,000 (-40.0%), from €10,000 to €6,000
- Trade debts -€3,705
down €3,705 (-4.8%), from €77,115 to €73,411
- Gross operating margin +€39,363
up €39,363 (+78.1%), from €50,388 to €89,751
- Taxes +€9,249
up €9,249 (+106.3%), from €8,701 to €17,950
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 | €145,998 | €212,430 | +€66,432 | +45.5% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €145,248 | €211,680 | +€66,432 | +45.7% |
| Amounts receivable within one year | 40/41 | €42,432 | €57,637 | +€15,204 | +35.8% |
| Trade receivables | 40 | €37,543 | €29,801 | -€7,742 | -20.6% |
| Other amounts receivable | 41 | €4,889 | €27,836 | +€22,946 | +469.3% |
| Cash at bank and in hand | 54/58 | €101,968 | €151,880 | +€49,912 | +48.9% |
| Deferred charges and accrued income | 490/1 | €848 | €2,163 | +€1,316 | +155.2% |
| Total equity and liabilities | 10/49 | €145,998 | €212,430 | +€66,432 | +45.5% |
| Equity | 10/15 | €41,265 | €106,367 | +€65,101 | +157.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Share premium | 1100/10 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,265 | €96,367 | +€65,101 | +208.2% |
| Amounts payable | 17/49 | €104,733 | €106,063 | +€1,331 | +1.3% |
| Amounts payable within one year | 42/48 | €104,733 | €106,063 | +€1,331 | +1.3% |
| Trade debts | 44 | €77,115 | €73,411 | -€3,705 | -4.8% |
| Suppliers | 440/4 | €77,115 | €73,411 | -€3,705 | -4.8% |
| Taxes, remuneration and social security | 45 | €17,617 | €26,653 | +€9,036 | +51.3% |
| Taxes | 450/3 | €8,562 | €26,651 | +€18,089 | +211.3% |
| Remuneration and social security | 454/9 | €9,055 | €2 | -€9,053 | -100.0% |
| Other amounts payable | 47/48 | €10,000 | €6,000 | -€4,000 | -40.0% |
| Other operating charges | 640/8 | €387 | €555 | +€168 | +43.3% |
| Gross operating margin | 9900 | €50,388 | €89,751 | +€39,363 | +78.1% |
| Operating profit (loss) | 9901 | €50,000 | €89,196 | +€39,195 | +78.4% |
| Financial charges | 65/66B | €34 | €145 | +€111 | +328.6% |
| Recurring financial charges | 65 | €34 | €145 | +€111 | +328.6% |
| Profit (loss) for the period before taxes | 9903 | €49,967 | €89,051 | +€39,084 | +78.2% |
| Income taxes | 67/77 | €8,701 | €17,950 | +€9,249 | +106.3% |
| Profit (loss) for the period | 9904 | €41,265 | €71,101 | +€29,836 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,265 | €71,101 | +€29,836 | +72.3% |
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 12 October 2026 via checked.be.