ABZ accounting: what changed
ABZ accounting
Largest movements
- Deferred charges and accrued income +€3,027
up €3,027 (+636%), from €476 to €3,503
- Cash -€2,762
down €2,762 (-77.6%), from €3,561 to €798
mainly Other debts (-€11,968) and Tax, wage and social debts (-€7,212)
- Receivables within one year +€2,422
up €2,422 (+16.8%), from €14,441 to €16,863
of which Other amounts receivable: +€2,172
- Other debts -€11,968
down €11,968 (-24.4%), from €49,063 to €37,094
- Profit (loss) carried forward +€10,764
up €10,764 (+138%), from €7,797 to €18,561
- Tax, wage and social debts -€7,212
down €7,212 (-48.7%), from €14,817 to €7,605
of which Taxes: -€6,212
- Short-term financial debts +€5,000
new in 2025: €5,000
- Current portion of long-term debt +€3,345
new in 2025: €3,345
- Gross operating margin +€2,442
up €2,442 (+12.5%), from €19,462 to €21,904
- Depreciation +€496
up €496 (+8.7%), from €5,670 to €6,166
- Taxes +€407
up €407 (+11.9%), from €3,421 to €3,828
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,919 | €74,355 | +€2,437 | +3.4% |
| Fixed assets | 21/28 | €53,441 | €53,191 | -€250 | -0.5% |
| Tangible fixed assets | 22/27 | €53,441 | €53,191 | -€250 | -0.5% |
| Plant, machinery and equipment | 23 | €45,532 | €43,285 | -€2,248 | -4.9% |
| Furniture and vehicles | 24 | €7,909 | €9,906 | +€1,997 | +25.3% |
| Current assets | 29/58 | €18,478 | €21,164 | +€2,687 | +14.5% |
| Amounts receivable within one year | 40/41 | €14,441 | €16,863 | +€2,422 | +16.8% |
| Trade receivables | 40 | €12,862 | €13,112 | +€250 | +1.9% |
| Other amounts receivable | 41 | €1,579 | €3,751 | +€2,172 | +138% |
| Cash at bank and in hand | 54/58 | €3,561 | €798 | -€2,762 | -77.6% |
| Deferred charges and accrued income | 490/1 | €476 | €3,503 | +€3,027 | +636% |
| Total equity and liabilities | 10/49 | €71,919 | €74,355 | +€2,437 | +3.4% |
| Equity | 10/15 | €7,847 | €18,611 | +€10,764 | +137% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,797 | €18,561 | +€10,764 | +138% |
| Amounts payable | 17/49 | €64,072 | €55,744 | -€8,328 | -13.0% |
| Amounts payable within one year | 42/48 | €64,072 | €55,744 | -€8,328 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,345 | +€3,345 | |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €193 | €2,699 | +€2,507 | +1,301% |
| Suppliers | 440/4 | €193 | €2,699 | +€2,507 | +1,301% |
| Taxes, remuneration and social security | 45 | €14,817 | €7,605 | -€7,212 | -48.7% |
| Taxes | 450/3 | €13,817 | €7,605 | -€6,212 | -45.0% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €49,063 | €37,094 | -€11,968 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,670 | €6,166 | +€496 | +8.7% |
| Other operating charges | 640/8 | €676 | €689 | +€13 | +2.0% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €19,462 | €21,904 | +€2,442 | +12.5% |
| Operating profit (loss) | 9901 | €12,816 | €15,049 | +€2,232 | +17.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €348 | €456 | +€108 | +31.2% |
| Recurring financial charges | 65 | €348 | €456 | +€108 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €12,469 | €14,592 | +€2,124 | +17.0% |
| Income taxes | 67/77 | €3,421 | €3,828 | +€407 | +11.9% |
| Profit (loss) for the period | 9904 | €9,048 | €10,764 | +€1,717 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,048 | €10,764 | +€1,717 | +19.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.