ABOKRAE: 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.
ABOKRAE
Largest movements
- Cash +€103,041
up €103,041 (+80.6%), from €127,882 to €230,923
mainly Net result for the year (+€109,853) and Depreciation (+€547)
- Profit (loss) carried forward +€109,853
up €109,853 (+123.3%), from €89,120 to €198,973
- Tax, wage and social debts -€6,382
down €6,382 (-29.1%), from €21,904 to €15,522
of which Taxes: -€18,756
- Gross operating margin +€53,326
up €53,326 (+58.3%), from €91,417 to €144,744
- Taxes +€13,939
up €13,939 (+75.6%), from €18,435 to €32,374
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 | €129,351 | €232,704 | +€103,353 | +79.9% |
| Fixed assets | 21/28 | €1,005 | €1,300 | +€296 | +29.4% |
| Tangible fixed assets | 22/27 | €1,005 | €1,300 | +€296 | +29.4% |
| Plant, machinery and equipment | 23 | €1,005 | €1,300 | +€296 | +29.4% |
| Current assets | 29/58 | €128,346 | €231,404 | +€103,058 | +80.3% |
| Cash at bank and in hand | 54/58 | €127,882 | €230,923 | +€103,041 | +80.6% |
| Deferred charges and accrued income | 490/1 | €464 | €481 | +€17 | +3.6% |
| Total equity and liabilities | 10/49 | €129,351 | €232,704 | +€103,353 | +79.9% |
| Equity | 10/15 | €104,120 | €213,973 | +€109,853 | +105.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,120 | €198,973 | +€109,853 | +123.3% |
| Amounts payable | 17/49 | €25,231 | €18,731 | -€6,499 | -25.8% |
| Amounts payable within one year | 42/48 | €25,231 | €18,711 | -€6,520 | -25.8% |
| Trade debts | 44 | €3,122 | €3,083 | -€38 | -1.2% |
| Suppliers | 440/4 | €3,122 | €3,083 | -€38 | -1.2% |
| Taxes, remuneration and social security | 45 | €21,904 | €15,522 | -€6,382 | -29.1% |
| Taxes | 450/3 | €21,904 | €3,148 | -€18,756 | -85.6% |
| Remuneration and social security | 454/9 | - | €12,374 | +€12,374 | |
| Other amounts payable | 47/48 | €205 | €106 | -€99 | -48.4% |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €547 | +€65 | +13.5% |
| Other operating charges | 640/8 | €551 | €520 | -€32 | -5.7% |
| Gross operating margin | 9900 | €91,417 | €144,744 | +€53,326 | +58.3% |
| Operating profit (loss) | 9901 | €90,384 | €143,677 | +€53,293 | +59.0% |
| Financial charges | 65/66B | €1,840 | €1,450 | -€390 | -21.2% |
| Recurring financial charges | 65 | €1,840 | €1,450 | -€390 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €88,543 | €142,227 | +€53,683 | +60.6% |
| Income taxes | 67/77 | €18,435 | €32,374 | +€13,939 | +75.6% |
| Profit (loss) for the period | 9904 | €70,109 | €109,853 | +€39,744 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,109 | €109,853 | +€39,744 | +56.7% |
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 7 October 2026 via checked.be.