ABonding: 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.
ABonding
Largest movements
- Deferred charges and accrued income -€11,469
down €11,469 (-40.9%), from €28,071 to €16,602
- Tangible fixed assets -€4,320
down €4,320 (-28.8%), from €14,985 to €10,665
of which Furniture and vehicles: -€3,994
- Cash -€2,829
down €2,829 (-2.2%), from €126,503 to €123,674
mainly Contributions, distributions and other (-€129,458) and Other debts (-€14,251)
- Other debts -€14,251
down €14,251 (-9.2%), from €154,299 to €140,048
- Tax, wage and social debts -€1,719
down €1,719 (-19.5%), from €8,819 to €7,100
of which Taxes: -€1,719
- Gross operating margin -€6,782
down €6,782 (-3.8%), from €179,405 to €172,623
- Taxes -€2,238
down €2,238 (-5.5%), from €40,719 to €38,481
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.
Derived cash bridge
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 | €169,559 | €152,460 | -€17,099 | -10.1% |
| Fixed assets | 21/28 | €14,985 | €10,665 | -€4,320 | -28.8% |
| Tangible fixed assets | 22/27 | €14,985 | €10,665 | -€4,320 | -28.8% |
| Plant, machinery and equipment | 23 | €327 | - | -€327 | |
| Furniture and vehicles | 24 | €14,659 | €10,665 | -€3,994 | -27.2% |
| Current assets | 29/58 | €154,574 | €141,795 | -€12,779 | -8.3% |
| Amounts receivable within one year | 40/41 | - | €1,519 | +€1,519 | |
| Other amounts receivable | 41 | - | €1,519 | +€1,519 | |
| Cash at bank and in hand | 54/58 | €126,503 | €123,674 | -€2,829 | -2.2% |
| Deferred charges and accrued income | 490/1 | €28,071 | €16,602 | -€11,469 | -40.9% |
| Total equity and liabilities | 10/49 | €169,559 | €152,460 | -€17,099 | -10.1% |
| Equity | 10/15 | €5,841 | €5,000 | -€841 | -14.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €841 | - | -€841 | |
| Amounts payable | 17/49 | €163,718 | €147,460 | -€16,258 | -9.9% |
| Amounts payable within one year | 42/48 | €163,718 | €147,460 | -€16,258 | -9.9% |
| Trade debts | 44 | €600 | €312 | -€288 | -48.0% |
| Suppliers | 440/4 | €600 | €312 | -€288 | -48.0% |
| Taxes, remuneration and social security | 45 | €8,819 | €7,100 | -€1,719 | -19.5% |
| Taxes | 450/3 | €6,819 | €5,100 | -€1,719 | -25.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €154,299 | €140,048 | -€14,251 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,364 | €4,320 | +€956 | +28.4% |
| Other operating charges | 640/8 | €779 | €1,107 | +€328 | +42.0% |
| Gross operating margin | 9900 | €179,405 | €172,623 | -€6,782 | -3.8% |
| Operating profit (loss) | 9901 | €175,261 | €167,196 | -€8,066 | -4.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €115 | €98 | -€17 | -15.1% |
| Recurring financial charges | 65 | €115 | €98 | -€17 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €175,148 | €167,098 | -€8,049 | -4.6% |
| Income taxes | 67/77 | €40,719 | €38,481 | -€2,238 | -5.5% |
| Profit (loss) for the period | 9904 | €134,429 | €128,617 | -€5,811 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €134,429 | €128,617 | -€5,811 | -4.3% |
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 13 October 2026 via checked.be.