ABTandartsen: 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.
ABTandartsen
Largest movements
- Cash +€236,368
up €236,368 (+28.4%), from €831,095 to €1.1m
mainly Net result for the year (+€236,583) and Other debts (+€130,000)
- Receivables after one year -€103,797
down €103,797 (-17.3%), from €600,000 to €496,203
- Receivables within one year +€100,460
up €100,460 (+11,350%), from €885 to €101,345
- Financial fixed assets -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets -€33,229
down €33,229 (-13.6%), from €243,830 to €210,600
of which Plant, machinery and equipment: -€19,453
- Other debts +€130,000
new in 2025: €130,000
- Reserves -€90,417
down €90,417 (-5.2%), from €1.7m to €1.6m
of which Distributable reserves: -€90,417
- Trade debts +€40,974
up €40,974 (+269%), from €15,245 to €56,219
- Gross operating margin -€114,872
down €114,872 (-20.9%), from €549,446 to €434,575
- Taxes -€38,701
down €38,701 (-26.9%), from €143,929 to €105,228
- Staff costs +€12,003
up €12,003 (+24.0%), from €50,061 to €62,064
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
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 | €1,783,796 | €1,881,599 | +€97,803 | +5.5% |
| Fixed assets | 21/28 | €351,522 | €214,566 | -€136,957 | -39.0% |
| Intangible fixed assets | 21 | €7,693 | €3,965 | -€3,727 | -48.5% |
| Tangible fixed assets | 22/27 | €243,830 | €210,600 | -€33,229 | -13.6% |
| Land and buildings | 22 | €136,246 | €128,260 | -€7,987 | -5.9% |
| Plant, machinery and equipment | 23 | €95,606 | €76,153 | -€19,453 | -20.3% |
| Furniture and vehicles | 24 | €9,512 | €4,898 | -€4,615 | -48.5% |
| Other tangible fixed assets | 26 | €2,464 | €1,290 | -€1,174 | -47.7% |
| Financial fixed assets | 28 | €100,000 | €0 | -€100,000 | -100% |
| Current assets | 29/58 | €1,432,274 | €1,667,033 | +€234,759 | +16.4% |
| Amounts receivable after more than one year | 29 | €600,000 | €496,203 | -€103,797 | -17.3% |
| Other amounts receivable | 291 | €600,000 | €496,203 | -€103,797 | -17.3% |
| Amounts receivable within one year | 40/41 | €885 | €101,345 | +€100,460 | +11,350% |
| Other amounts receivable | 41 | €885 | €101,345 | +€100,460 | +11,350% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €831,095 | €1,067,463 | +€236,368 | +28.4% |
| Deferred charges and accrued income | 490/1 | €293 | €2,023 | +€1,730 | +590% |
| Total equity and liabilities | 10/49 | €1,783,796 | €1,881,599 | +€97,803 | +5.5% |
| Equity | 10/15 | €1,745,685 | €1,655,268 | -€90,417 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,727,085 | €1,636,668 | -€90,417 | -5.2% |
| 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 | €1,725,225 | €1,634,808 | -€90,417 | -5.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €38,111 | €226,331 | +€188,220 | +494% |
| Amounts payable within one year | 42/48 | €38,111 | €222,171 | +€184,060 | +483% |
| Trade debts | 44 | €15,245 | €56,219 | +€40,974 | +269% |
| Suppliers | 440/4 | €15,245 | €56,219 | +€40,974 | +269% |
| Taxes, remuneration and social security | 45 | €22,866 | €35,952 | +€13,086 | +57.2% |
| Taxes | 450/3 | €13,929 | €23,658 | +€9,729 | +69.8% |
| Remuneration and social security | 454/9 | €8,937 | €12,293 | +€3,356 | +37.6% |
| Other amounts payable | 47/48 | - | €130,000 | +€130,000 | |
| Accrued charges and deferred income | 492/3 | - | €4,160 | +€4,160 | |
| Remuneration, social security and pensions | 62 | €50,061 | €62,064 | +€12,003 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,112 | €36,957 | -€1,156 | -3.0% |
| Other operating charges | 640/8 | €3,509 | €2,675 | -€834 | -23.8% |
| Gross operating margin | 9900 | €549,446 | €434,575 | -€114,872 | -20.9% |
| Operating profit (loss) | 9901 | €457,764 | €332,879 | -€124,885 | -27.3% |
| Financial income | 75/76B | €7,063 | €10,529 | +€3,466 | +49.1% |
| Recurring financial income | 75 | €7,063 | €10,529 | +€3,466 | +49.1% |
| Financial charges | 65/66B | €1,344 | €1,596 | +€252 | +18.7% |
| Recurring financial charges | 65 | €1,344 | €1,596 | +€252 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €463,482 | €341,811 | -€121,671 | -26.3% |
| Income taxes | 67/77 | €143,929 | €105,228 | -€38,701 | -26.9% |
| Profit (loss) for the period | 9904 | €319,553 | €236,583 | -€82,970 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €319,553 | €236,583 | -€82,970 | -26.0% |
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 24 October 2026 via checked.be.