ABV DEVELOPMENT: 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.
ABV DEVELOPMENT
Largest movements
- Cash -€10,046
down €10,046 (-43.3%), from €23,214 to €13,169
mainly Other debts (-€58,523) and Tax, wage and social debts (-€5,416)
- Receivables within one year -€7,717
down €7,717 (-12.1%), from €63,937 to €56,220
- Other debts -€58,523
down €58,523 (-94.9%), from €61,643 to €3,121
- Trade debts +€22,909
up €22,909 (+2,125%), from €1,078 to €23,987
- Accrued charges and deferred income +€15,931
new in 2025: €15,931
- Profit (loss) carried forward +€6,657
up €6,657, from -€6,081 to €576
- Tax, wage and social debts -€5,416
down €5,416 (-48.5%), from €11,165 to €5,749
- Gross operating margin -€25,117
down €25,117 (-76.9%), from €32,668 to €7,551
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 | €88,211 | €69,769 | -€18,441 | -20.9% |
| Fixed assets | 21/28 | €381 | €381 | = | 0.0% |
| Financial fixed assets | 28 | €381 | €381 | = | 0.0% |
| Current assets | 29/58 | €87,830 | €69,389 | -€18,441 | -21.0% |
| Amounts receivable within one year | 40/41 | €63,937 | €56,220 | -€7,717 | -12.1% |
| Trade receivables | 40 | €63,937 | €56,220 | -€7,717 | -12.1% |
| Cash at bank and in hand | 54/58 | €23,214 | €13,169 | -€10,046 | -43.3% |
| Deferred charges and accrued income | 490/1 | €679 | - | -€679 | |
| Total equity and liabilities | 10/49 | €88,211 | €69,769 | -€18,441 | -20.9% |
| Equity | 10/15 | €14,324 | €20,981 | +€6,657 | +46.5% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,081 | €576 | +€6,657 | |
| Amounts payable | 17/49 | €73,887 | €48,788 | -€25,098 | -34.0% |
| Amounts payable within one year | 42/48 | €73,887 | €32,857 | -€41,030 | -55.5% |
| Trade debts | 44 | €1,078 | €23,987 | +€22,909 | +2,125% |
| Suppliers | 440/4 | €1,078 | €23,987 | +€22,909 | +2,125% |
| Taxes, remuneration and social security | 45 | €11,165 | €5,749 | -€5,416 | -48.5% |
| Taxes | 450/3 | €11,165 | €5,749 | -€5,416 | -48.5% |
| Other amounts payable | 47/48 | €61,643 | €3,121 | -€58,523 | -94.9% |
| Accrued charges and deferred income | 492/3 | - | €15,931 | +€15,931 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €32,668 | €7,551 | -€25,117 | -76.9% |
| Operating profit (loss) | 9901 | €32,281 | €7,151 | -€25,129 | -77.8% |
| Financial charges | 65/66B | €734 | €494 | -€240 | -32.6% |
| Recurring financial charges | 65 | €734 | €494 | -€240 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €31,547 | €6,657 | -€24,890 | -78.9% |
| Profit (loss) for the period | 9904 | €31,547 | €6,657 | -€24,890 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,547 | €6,657 | -€24,890 | -78.9% |
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 16 October 2026 via checked.be.