ABOY: 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.
ABOY
Largest movements
- Receivables within one year +€10,587
up €10,587 (+101.6%), from €10,418 to €21,004
of which Trade receivables: +€14,540
- Cash -€7,602
down €7,602 (-54.6%), from €13,922 to €6,320
mainly Contributions, distributions and other (-€19,784) and Receivables within one year (-€10,587)
- Deferred charges and accrued income -€5,184
down €5,184 (-61.5%), from €8,423 to €3,240
- Other debts +€11,475
up €11,475 (+112.7%), from €10,182 to €21,658
- Tax, wage and social debts -€7,414
down €7,414 (-98.2%), from €7,550 to €136
- Advances received -€4,771
down €4,771 (-100.0%), from €4,771 to €0
- Trade debts -€1,717
down €1,717 (-56.1%), from €3,060 to €1,343
- Gross operating margin +€5,516
up €5,516 (+21.9%), from €25,214 to €30,730
- Taxes +€3,188
up €3,188 (+87.3%), from €3,650 to €6,838
- Financial charges -€708
down €708 (-26.4%), from €2,683 to €1,975
- Other operating charges -€368
down €368 (-14.3%), from €2,575 to €2,206
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 | €47,848 | €45,649 | -€2,199 | -4.6% |
| Fixed assets | 21/28 | €85 | €85 | = | 0.0% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €47,763 | €45,564 | -€2,199 | -4.6% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,418 | €21,004 | +€10,587 | +101.6% |
| Trade receivables | 40 | €6,010 | €20,550 | +€14,540 | +241.9% |
| Other amounts receivable | 41 | €4,408 | €454 | -€3,953 | -89.7% |
| Cash at bank and in hand | 54/58 | €13,922 | €6,320 | -€7,602 | -54.6% |
| Deferred charges and accrued income | 490/1 | €8,423 | €3,240 | -€5,184 | -61.5% |
| Total equity and liabilities | 10/49 | €47,848 | €45,649 | -€2,199 | -4.6% |
| Equity | 10/15 | €22,284 | €22,511 | +€227 | +1.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,784 | €20,011 | +€227 | +1.1% |
| Amounts payable | 17/49 | €25,563 | €23,137 | -€2,426 | -9.5% |
| Amounts payable within one year | 42/48 | €25,563 | €23,137 | -€2,426 | -9.5% |
| Trade debts | 44 | €3,060 | €1,343 | -€1,717 | -56.1% |
| Suppliers | 440/4 | €3,060 | €1,343 | -€1,717 | -56.1% |
| Advances received on contracts in progress | 46 | €4,771 | €0 | -€4,771 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,550 | €136 | -€7,414 | -98.2% |
| Taxes | 450/3 | €7,550 | €136 | -€7,414 | -98.2% |
| Other amounts payable | 47/48 | €10,182 | €21,658 | +€11,475 | +112.7% |
| Other operating charges | 640/8 | €2,575 | €2,206 | -€368 | -14.3% |
| Gross operating margin | 9900 | €25,214 | €30,730 | +€5,516 | +21.9% |
| Operating profit (loss) | 9901 | €22,639 | €28,524 | +€5,885 | +26.0% |
| Financial income | 75/76B | €300 | €300 | = | 0.0% |
| Recurring financial income | 75 | €300 | €300 | = | 0.0% |
| Financial charges | 65/66B | €2,683 | €1,975 | -€708 | -26.4% |
| Recurring financial charges | 65 | €2,683 | €1,975 | -€708 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €20,256 | €26,849 | +€6,593 | +32.5% |
| Income taxes | 67/77 | €3,650 | €6,838 | +€3,188 | +87.3% |
| Profit (loss) for the period | 9904 | €16,606 | €20,011 | +€3,405 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,606 | €20,011 | +€3,405 | +20.5% |
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 29 September 2026 via checked.be.