ABS-valley: 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-valley
Largest movements
- Cash -€31,182
down €31,182 (-28.5%), from €109,364 to €78,182
mainly Net result for the year (-€40,553) and Receivables within one year (-€13,417)
- Tangible fixed assets -€14,093
down €14,093 (-34.3%), from €41,063 to €26,970
of which Furniture and vehicles: -€10,624
- Receivables within one year +€13,417
up €13,417 (+79.5%), from €16,870 to €30,287
of which Trade receivables: +€17,424
- Profit (loss) carried forward -€40,553
down €40,553, from €0 to -€40,553
- Tax, wage and social debts +€8,053
up €8,053 (+298.3%), from €2,700 to €10,753
- Gross operating margin -€45,678
down €45,678 (-76.7%), from €59,524 to €13,846
- Taxes -€2,274
down €2,274 (-84.1%), from €2,706 to €431
- Financial charges -€1,328
down €1,328 (-3.3%), from €39,744 to €38,416
- Depreciation +€679
up €679 (+5.1%), from €13,414 to €14,093
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 | €167,449 | €135,597 | -€31,852 | -19.0% |
| Fixed assets | 21/28 | €41,063 | €26,970 | -€14,093 | -34.3% |
| Tangible fixed assets | 22/27 | €41,063 | €26,970 | -€14,093 | -34.3% |
| Plant, machinery and equipment | 23 | €10,659 | €7,190 | -€3,470 | -32.5% |
| Furniture and vehicles | 24 | €30,404 | €19,780 | -€10,624 | -34.9% |
| Current assets | 29/58 | €126,386 | €108,628 | -€17,759 | -14.1% |
| Amounts receivable within one year | 40/41 | €16,870 | €30,287 | +€13,417 | +79.5% |
| Trade receivables | 40 | €0 | €17,424 | +€17,424 | |
| Other amounts receivable | 41 | €16,870 | €12,863 | -€4,007 | -23.8% |
| Cash at bank and in hand | 54/58 | €109,364 | €78,182 | -€31,182 | -28.5% |
| Deferred charges and accrued income | 490/1 | €153 | €159 | +€6 | +3.9% |
| Total equity and liabilities | 10/49 | €167,449 | €135,597 | -€31,852 | -19.0% |
| Equity | 10/15 | €162,611 | €122,058 | -€40,553 | -24.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €150,211 | €150,211 | = | 0.0% |
| Distributable reserves | 133 | €150,211 | €150,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€40,553 | -€40,553 | |
| Amounts payable | 17/49 | €4,838 | €13,539 | +€8,701 | +179.9% |
| Amounts payable within one year | 42/48 | €4,838 | €13,539 | +€8,701 | +179.9% |
| Trade debts | 44 | €1,305 | €778 | -€526 | -40.3% |
| Suppliers | 440/4 | €1,305 | €778 | -€526 | -40.3% |
| Taxes, remuneration and social security | 45 | €2,700 | €10,753 | +€8,053 | +298.3% |
| Taxes | 450/3 | €2,700 | €10,753 | +€8,053 | +298.3% |
| Other amounts payable | 47/48 | €833 | €2,007 | +€1,174 | +141.0% |
| Non-recurring operating income | 76A | €5 | €0 | -€5 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,414 | €14,093 | +€679 | +5.1% |
| Other operating charges | 640/8 | €1,472 | €1,458 | -€15 | -1.0% |
| Gross operating margin | 9900 | €59,524 | €13,846 | -€45,678 | -76.7% |
| Operating profit (loss) | 9901 | €44,638 | -€1,705 | -€46,343 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €39,744 | €38,416 | -€1,328 | -3.3% |
| Recurring financial charges | 65 | €39,744 | €38,416 | -€1,328 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €4,894 | -€40,121 | -€45,015 | |
| Income taxes | 67/77 | €2,706 | €431 | -€2,274 | -84.1% |
| Profit (loss) for the period | 9904 | €2,188 | -€40,553 | -€42,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,188 | -€40,553 | -€42,741 |
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 7 October 2026 via checked.be.