ABS: 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.
ABS
Largest movements
- Cash +€79,330
up €79,330 (+508.3%), from €15,607 to €94,936
mainly Depreciation (+€68,636) and Tax, wage and social debts (+€42,820)
- Tangible fixed assets -€46,836
down €46,836 (-30.9%), from €151,498 to €104,662
- Receivables within one year +€26,186
up €26,186 (+28.5%), from €92,031 to €118,217
of which Trade receivables: +€26,186
- Tax, wage and social debts +€42,820
up €42,820 (+123.8%), from €34,590 to €77,410
of which Remuneration and social security: +€40,558
- Trade debts +€19,704
up €19,704 (+475.7%), from €4,142 to €23,847
- Profit (loss) carried forward +€7,081
up €7,081 (+11.1%), from €63,986 to €71,066
- Debts after one year -€6,348
down €6,348 (-23.6%), from €26,934 to €20,585
- Current portion of long-term debt -€4,464
down €4,464 (-11.8%), from €37,813 to €33,348
- Staff costs -€24,352
down €24,352 (-7.3%), from €333,354 to €309,002
- Gross operating margin +€11,141
up €11,141 (+2.8%), from €400,035 to €411,176
- Purchases and services -€10,612
down €10,612 (-3.6%), from €298,153 to €287,541
- Other operating charges +€10,272
up €10,272 (+201.1%), from €5,107 to €15,379
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 | €259,136 | €317,816 | +€58,680 | +22.6% |
| Fixed assets | 21/28 | €151,498 | €104,662 | -€46,836 | -30.9% |
| Tangible fixed assets | 22/27 | €151,498 | €104,662 | -€46,836 | -30.9% |
| Furniture and vehicles | 24 | €151,498 | €104,662 | -€46,836 | -30.9% |
| Current assets | 29/58 | €107,638 | €213,154 | +€105,516 | +98.0% |
| Amounts receivable within one year | 40/41 | €92,031 | €118,217 | +€26,186 | +28.5% |
| Trade receivables | 40 | €85,944 | €112,130 | +€26,186 | +30.5% |
| Other amounts receivable | 41 | €6,087 | €6,087 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,607 | €94,936 | +€79,330 | +508.3% |
| Total equity and liabilities | 10/49 | €259,136 | €317,816 | +€58,680 | +22.6% |
| Equity | 10/15 | €104,446 | €111,526 | +€7,081 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 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% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,986 | €71,066 | +€7,081 | +11.1% |
| Amounts payable | 17/49 | €154,691 | €206,290 | +€51,599 | +33.4% |
| Amounts payable after more than one year | 17 | €26,934 | €20,585 | -€6,348 | -23.6% |
| Financial debts | 170/4 | €26,934 | €20,585 | -€6,348 | -23.6% |
| Amounts payable within one year | 42/48 | €127,757 | €185,704 | +€57,947 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €37,813 | €33,348 | -€4,464 | -11.8% |
| Trade debts | 44 | €4,142 | €23,847 | +€19,704 | +475.7% |
| Suppliers | 440/4 | €4,142 | €23,847 | +€19,704 | +475.7% |
| Taxes, remuneration and social security | 45 | €34,590 | €77,410 | +€42,820 | +123.8% |
| Taxes | 450/3 | €34,590 | €36,852 | +€2,261 | +6.5% |
| Remuneration and social security | 454/9 | - | €40,558 | +€40,558 | |
| Other amounts payable | 47/48 | €51,211 | €51,099 | -€112 | -0.2% |
| Turnover | 70 | €658,311 | €659,776 | +€1,465 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €298,153 | €287,541 | -€10,612 | -3.6% |
| Remuneration, social security and pensions | 62 | €333,354 | €309,002 | -€24,352 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,900 | €68,636 | +€3,736 | +5.8% |
| Other operating charges | 640/8 | €5,107 | €15,379 | +€10,272 | +201.1% |
| Gross operating margin | 9900 | €400,035 | €411,176 | +€11,141 | +2.8% |
| Operating profit (loss) | 9901 | -€3,326 | €18,160 | +€21,486 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +240.0% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +240.0% |
| Financial charges | 65/66B | €5,200 | €4,087 | -€1,113 | -21.4% |
| Recurring financial charges | 65 | €5,200 | €4,087 | -€1,113 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,526 | €14,076 | +€22,601 | |
| Income taxes | 67/77 | €1,484 | €6,995 | +€5,511 | +371.3% |
| Profit (loss) for the period | 9904 | -€10,010 | €7,081 | +€17,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,010 | €7,081 | +€17,090 |
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 8 October 2026 via checked.be.