ABSF: 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.
ABSF
Largest movements
- Cash +€25,621
up €25,621 (+66.0%), from €38,842 to €64,464
mainly Net result for the year (+€30,989) and Receivables within one year (+€5,769)
- Receivables within one year -€5,769
down €5,769 (-42.6%), from €13,559 to €7,789
of which Other amounts receivable: -€6,464
- Tangible fixed assets +€1,464
new in 2025: €1,464
- Deferred charges and accrued income +€895
up €895 (+72.4%), from €1,235 to €2,130
- Profit (loss) carried forward +€30,989
up €30,989 (+77.8%), from €39,824 to €70,813
- Trade debts -€5,524
down €5,524 (-86.9%), from €6,356 to €832
- Other debts -€3,548
no longer reported in 2025 (was €3,548)
- Accrued charges and deferred income +€1,202
new in 2025: €1,202
- Tax, wage and social debts -€909
no longer reported in 2025 (was €909)
- Gross operating margin -€11,550
down €11,550 (-22.2%), from €51,940 to €40,390
- Taxes -€3,015
down €3,015 (-25.7%), from €11,730 to €8,715
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 | €53,636 | €75,847 | +€22,211 | +41.4% |
| Fixed assets | 21/28 | - | €1,464 | +€1,464 | |
| Tangible fixed assets | 22/27 | - | €1,464 | +€1,464 | |
| Furniture and vehicles | 24 | - | €1,464 | +€1,464 | |
| Current assets | 29/58 | €53,636 | €74,383 | +€20,747 | +38.7% |
| Amounts receivable within one year | 40/41 | €13,559 | €7,789 | -€5,769 | -42.6% |
| Trade receivables | 40 | €3,289 | €3,983 | +€695 | +21.1% |
| Other amounts receivable | 41 | €10,270 | €3,806 | -€6,464 | -62.9% |
| Cash at bank and in hand | 54/58 | €38,842 | €64,464 | +€25,621 | +66.0% |
| Deferred charges and accrued income | 490/1 | €1,235 | €2,130 | +€895 | +72.4% |
| Total equity and liabilities | 10/49 | €53,636 | €75,847 | +€22,211 | +41.4% |
| Equity | 10/15 | €42,824 | €73,813 | +€30,989 | +72.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,824 | €70,813 | +€30,989 | +77.8% |
| Amounts payable | 17/49 | €10,812 | €2,034 | -€8,778 | -81.2% |
| Amounts payable within one year | 42/48 | €10,812 | €832 | -€9,980 | -92.3% |
| Trade debts | 44 | €6,356 | €832 | -€5,524 | -86.9% |
| Suppliers | 440/4 | €6,356 | €832 | -€5,524 | -86.9% |
| Taxes, remuneration and social security | 45 | €909 | - | -€909 | |
| Taxes | 450/3 | €909 | - | -€909 | |
| Other amounts payable | 47/48 | €3,548 | - | -€3,548 | |
| Accrued charges and deferred income | 492/3 | - | €1,202 | +€1,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €286 | +€286 | |
| Other operating charges | 640/8 | €200 | €424 | +€224 | +111.8% |
| Gross operating margin | 9900 | €51,940 | €40,390 | -€11,550 | -22.2% |
| Operating profit (loss) | 9901 | €51,740 | €39,680 | -€12,060 | -23.3% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €185 | €45 | -€140 | -75.7% |
| Recurring financial charges | 65 | €185 | €45 | -€140 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €51,554 | €39,703 | -€11,851 | -23.0% |
| Income taxes | 67/77 | €11,730 | €8,715 | -€3,015 | -25.7% |
| Profit (loss) for the period | 9904 | €39,824 | €30,989 | -€8,836 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,824 | €30,989 | -€8,836 | -22.2% |
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 5 October 2026 via checked.be.