ABORDS CONCEPT: 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.
ABORDS CONCEPT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€28,494
up €28,494, from -€3,275 to €25,219
- Other debts -€23,501
no longer reported in 2025 (was €23,501)
- Trade debts -€6,300
no longer reported in 2025 (was €6,300)
- Tax, wage and social debts +€1,071
new in 2025: €1,071
- Gross operating margin +€29,401
new in 2025: €29,401
- Taxes +€1,071
new in 2025: €1,071
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,587 | €34,350 | -€237 | -0.7% |
| Current assets | 29/58 | €34,587 | €34,350 | -€237 | -0.7% |
| Cash at bank and in hand | 54/58 | €34,587 | €34,350 | -€237 | -0.7% |
| Total equity and liabilities | 10/49 | €34,587 | €34,350 | -€237 | -0.7% |
| Equity | 10/15 | €4,785 | €33,279 | +€28,494 | +595.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,275 | €25,219 | +€28,494 | |
| Amounts payable | 17/49 | €29,801 | €1,071 | -€28,730 | -96.4% |
| Amounts payable within one year | 42/48 | €29,801 | €1,071 | -€28,730 | -96.4% |
| Trade debts | 44 | €6,300 | - | -€6,300 | |
| Suppliers | 440/4 | €6,300 | - | -€6,300 | |
| Taxes, remuneration and social security | 45 | - | €1,071 | +€1,071 | |
| Taxes | 450/3 | - | €1,071 | +€1,071 | |
| Other amounts payable | 47/48 | €23,501 | - | -€23,501 | |
| Gross operating margin | 9900 | - | €29,401 | +€29,401 | |
| Operating profit (loss) | 9901 | - | €29,401 | +€29,401 | |
| Profit (loss) for the period before taxes | 9903 | - | €29,401 | +€29,401 | |
| Income taxes | 67/77 | - | €1,071 | +€1,071 | |
| Profit (loss) for the period | 9904 | - | €28,330 | +€28,330 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €28,330 | +€28,330 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.