ABPRO: 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.
ABPRO
Largest movements
- Receivables within one year -€32,725
down €32,725 (-68.7%), from €47,614 to €14,889
of which Other amounts receivable: -€32,929
- Tangible fixed assets -€1,127
down €1,127 (-12.0%), from €9,392 to €8,264
of which Plant, machinery and equipment: -€1,468
- Profit (loss) carried forward -€36,300
down €36,300, from €13,663 to -€22,637
- Debts after one year +€5,289
up €5,289 (+71.5%), from €7,400 to €12,689
- Tax, wage and social debts -€2,488
no longer reported in 2025 (was €2,488)
- Short-term financial debts -€587
down €587 (-11.4%), from €5,136 to €4,549
- Gross operating margin -€49,357
down €49,357, from €22,159 to -€27,198
- Financial income -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Other operating charges -€1,291
down €1,291 (-66.6%), from €1,938 to €648
- Financial charges -€359
down €359 (-22.5%), from €1,593 to €1,234
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,017 | €24,185 | -€33,831 | -58.3% |
| Fixed assets | 21/28 | €9,642 | €8,514 | -€1,127 | -11.7% |
| Tangible fixed assets | 22/27 | €9,392 | €8,264 | -€1,127 | -12.0% |
| Plant, machinery and equipment | 23 | €2,413 | €944 | -€1,468 | -60.9% |
| Furniture and vehicles | 24 | €6,979 | €7,320 | +€341 | +4.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €48,375 | €15,671 | -€32,704 | -67.6% |
| Amounts receivable within one year | 40/41 | €47,614 | €14,889 | -€32,725 | -68.7% |
| Trade receivables | 40 | €13,413 | €13,618 | +€204 | +1.5% |
| Other amounts receivable | 41 | €34,200 | €1,271 | -€32,929 | -96.3% |
| Deferred charges and accrued income | 490/1 | €761 | €782 | +€21 | +2.7% |
| Total equity and liabilities | 10/49 | €58,017 | €24,185 | -€33,831 | -58.3% |
| Equity | 10/15 | €32,263 | -€4,037 | -€36,300 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,663 | -€22,637 | -€36,300 | |
| Amounts payable | 17/49 | €25,754 | €28,223 | +€2,469 | +9.6% |
| Amounts payable after more than one year | 17 | €7,400 | €12,689 | +€5,289 | +71.5% |
| Financial debts | 170/4 | €7,400 | €12,689 | +€5,289 | +71.5% |
| Amounts payable within one year | 42/48 | €18,354 | €15,533 | -€2,820 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €4,788 | €4,797 | +€9 | +0.2% |
| Financial debts | 43 | €5,136 | €4,549 | -€587 | -11.4% |
| Credit institutions | 430/8 | €5,136 | €4,549 | -€587 | -11.4% |
| Trade debts | 44 | €5,941 | €6,188 | +€246 | +4.1% |
| Suppliers | 440/4 | €5,941 | €6,188 | +€246 | +4.1% |
| Taxes, remuneration and social security | 45 | €2,488 | - | -€2,488 | |
| Taxes | 450/3 | €2,488 | - | -€2,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,465 | €7,220 | -€245 | -3.3% |
| Other operating charges | 640/8 | €1,938 | €648 | -€1,291 | -66.6% |
| Gross operating margin | 9900 | €22,159 | -€27,198 | -€49,357 | |
| Operating profit (loss) | 9901 | €12,756 | -€35,066 | -€47,822 | |
| Financial income | 75/76B | €2,500 | €0 | -€2,500 | -100.0% |
| Recurring financial income | 75 | €2,500 | €0 | -€2,500 | -100.0% |
| Financial charges | 65/66B | €1,593 | €1,234 | -€359 | -22.5% |
| Recurring financial charges | 65 | €1,593 | €1,234 | -€359 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €13,663 | -€36,300 | -€49,963 | |
| Profit (loss) for the period | 9904 | €13,663 | -€36,300 | -€49,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,663 | -€36,300 | -€49,963 |
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 14 October 2026 via checked.be.