ABY ASSETS: 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.
ABY ASSETS
Largest movements
- Financial fixed assets -€51,750
down €51,750 (-100%), from €51,750 to €0
- Receivables within one year +€51,584
up €51,584 (+203%), from €25,412 to €76,995
of which Trade receivables: +€50,174
- Cash +€44,277
up €44,277 (+115%), from €38,662 to €82,939
mainly Investment in fixed assets (net) (+€51,750) and Net result for the year (+€48,920)
- Profit (loss) carried forward +€48,920
up €48,920 (+58.1%), from €84,211 to €133,130
- Other debts -€18,260
down €18,260 (-87.2%), from €20,951 to €2,691
- Tax, wage and social debts +€14,382
up €14,382 (+199%), from €7,213 to €21,595
of which Taxes: +€12,836
- Gross operating margin -€43,979
down €43,979 (-41.4%), from €106,186 to €62,207
- Taxes -€10,108
down €10,108 (-45.2%), from €22,337 to €12,230
- Financial income -€1,750
down €1,750 (-100%), from €1,750 to €0
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 | €115,824 | €159,934 | +€44,110 | +38.1% |
| Fixed assets | 21/28 | €51,750 | €0 | -€51,750 | -100% |
| Financial fixed assets | 28 | €51,750 | €0 | -€51,750 | -100% |
| Current assets | 29/58 | €64,074 | €159,934 | +€95,860 | +150% |
| Amounts receivable within one year | 40/41 | €25,412 | €76,995 | +€51,584 | +203% |
| Trade receivables | 40 | €25,410 | €75,584 | +€50,174 | +197% |
| Other amounts receivable | 41 | €2 | €1,412 | +€1,410 | +88,679% |
| Cash at bank and in hand | 54/58 | €38,662 | €82,939 | +€44,277 | +115% |
| Total equity and liabilities | 10/49 | €115,824 | €159,934 | +€44,110 | +38.1% |
| Equity | 10/15 | €86,711 | €135,630 | +€48,920 | +56.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,211 | €133,130 | +€48,920 | +58.1% |
| Amounts payable | 17/49 | €29,113 | €24,304 | -€4,809 | -16.5% |
| Amounts payable within one year | 42/48 | €29,113 | €24,304 | -€4,809 | -16.5% |
| Trade debts | 44 | €950 | €19 | -€931 | -98.0% |
| Suppliers | 440/4 | €950 | €19 | -€931 | -98.0% |
| Taxes, remuneration and social security | 45 | €7,213 | €21,595 | +€14,382 | +199% |
| Taxes | 450/3 | €7,213 | €20,049 | +€12,836 | +178% |
| Remuneration and social security | 454/9 | - | €1,546 | +€1,546 | |
| Other amounts payable | 47/48 | €20,951 | €2,691 | -€18,260 | -87.2% |
| Other operating charges | 640/8 | €1,255 | €720 | -€535 | -42.6% |
| Gross operating margin | 9900 | €106,186 | €62,207 | -€43,979 | -41.4% |
| Operating profit (loss) | 9901 | €104,932 | €61,488 | -€43,444 | -41.4% |
| Financial income | 75/76B | €1,750 | €0 | -€1,750 | -100% |
| Recurring financial income | 75 | €1,750 | €0 | -€1,750 | -100% |
| Financial charges | 65/66B | €134 | €338 | +€205 | +153% |
| Recurring financial charges | 65 | €134 | €338 | +€205 | +153% |
| Profit (loss) for the period before taxes | 9903 | €106,548 | €61,150 | -€45,399 | -42.6% |
| Income taxes | 67/77 | €22,337 | €12,230 | -€10,108 | -45.2% |
| Profit (loss) for the period | 9904 | €84,211 | €48,920 | -€35,291 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,211 | €48,920 | -€35,291 | -41.9% |
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 19 October 2026 via checked.be.