ABA CREATION: 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.
ABA CREATION
Largest movements
- Deferred charges and accrued income +€4,792
up €4,792 (+619%), from €774 to €5,566
- Profit (loss) carried forward +€33,113
up €33,113, from -€32,250 to €862
- Trade debts -€17,584
down €17,584 (-56.4%), from €31,176 to €13,592
- Tax, wage and social debts -€7,384
down €7,384 (-21.4%), from €34,571 to €27,187
of which Remuneration and social security: -€7,513
- Accrued charges and deferred income -€3,500
no longer reported in 2025 (was €3,500)
- Gross operating margin +€45,334
up €45,334 (+67.2%), from €67,437 to €112,771
- Staff costs -€14,471
down €14,471 (-16.0%), from €90,403 to €75,932
- Other operating charges +€1,485
up €1,485 (+71.5%), from €2,077 to €3,562
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 | €43,247 | €47,891 | +€4,644 | +10.7% |
| Current assets | 29/58 | €43,247 | €47,891 | +€4,644 | +10.7% |
| Amounts receivable within one year | 40/41 | €42,223 | €42,259 | +€36 | +0.1% |
| Trade receivables | 40 | €41,827 | €42,259 | +€432 | +1.0% |
| Other amounts receivable | 41 | €396 | - | -€396 | |
| Cash at bank and in hand | 54/58 | €250 | €67 | -€183 | -73.3% |
| Deferred charges and accrued income | 490/1 | €774 | €5,566 | +€4,792 | +619% |
| Total equity and liabilities | 10/49 | €43,247 | €47,891 | +€4,644 | +10.7% |
| Equity | 10/15 | -€26,000 | €7,112 | +€33,113 | |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,250 | €862 | +€33,113 | |
| Amounts payable | 17/49 | €69,247 | €40,779 | -€28,468 | -41.1% |
| Amounts payable within one year | 42/48 | €65,747 | €40,779 | -€24,968 | -38.0% |
| Trade debts | 44 | €31,176 | €13,592 | -€17,584 | -56.4% |
| Suppliers | 440/4 | €31,176 | €13,592 | -€17,584 | -56.4% |
| Taxes, remuneration and social security | 45 | €34,571 | €27,187 | -€7,384 | -21.4% |
| Taxes | 450/3 | €16,304 | €16,433 | +€129 | +0.8% |
| Remuneration and social security | 454/9 | €18,267 | €10,754 | -€7,513 | -41.1% |
| Accrued charges and deferred income | 492/3 | €3,500 | - | -€3,500 | |
| Remuneration, social security and pensions | 62 | €90,403 | €75,932 | -€14,471 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | - | -€238 | |
| Other operating charges | 640/8 | €2,077 | €3,562 | +€1,485 | +71.5% |
| Gross operating margin | 9900 | €67,437 | €112,771 | +€45,334 | +67.2% |
| Operating profit (loss) | 9901 | -€25,282 | €33,277 | +€58,559 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €234 | €248 | +€14 | +5.9% |
| Recurring financial charges | 65 | €234 | €248 | +€14 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,516 | €33,029 | +€58,545 | |
| Income taxes | 67/77 | €330 | -€84 | -€414 | |
| Profit (loss) for the period | 9904 | -€25,846 | €33,113 | +€58,959 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,846 | €33,113 | +€58,959 |
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 23 October 2026 via checked.be.