ABC TRADE: 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.
ABC TRADE
Largest movements
- Tangible fixed assets -€8,173
down €8,173 (-49.0%), from €16,664 to €8,491
- Cash +€6,440
up €6,440 (+317%), from €2,028 to €8,468
mainly Net result for the year (+€11,113) and Depreciation (+€8,173)
- Receivables within one year +€962
up €962 (+11.6%), from €8,319 to €9,282
- Deferred charges and accrued income -€475
no longer reported in 2025 (was €475)
- Profit (loss) carried forward +€11,113
up €11,113, from -€5,605 to €5,508
- Tax, wage and social debts -€7,915
down €7,915 (-97.8%), from €8,093 to €178
of which Remuneration and social security: -€5,000
- Debts after one year -€4,071
down €4,071 (-35.9%), from €11,340 to €7,268
- Gross operating margin +€23,610
up €23,610, from -€3,616 to €19,993
- Taxes -€15,142
down €15,142 (-97.8%), from €15,488 to €346
- Other operating charges -€296
down €296 (-92.6%), from €320 to €24
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 | €27,487 | €26,241 | -€1,246 | -4.5% |
| Fixed assets | 21/28 | €16,664 | €8,491 | -€8,173 | -49.0% |
| Tangible fixed assets | 22/27 | €16,664 | €8,491 | -€8,173 | -49.0% |
| Furniture and vehicles | 24 | €16,664 | €8,491 | -€8,173 | -49.0% |
| Current assets | 29/58 | €10,823 | €17,750 | +€6,927 | +64.0% |
| Amounts receivable within one year | 40/41 | €8,319 | €9,282 | +€962 | +11.6% |
| Other amounts receivable | 41 | €8,319 | €9,282 | +€962 | +11.6% |
| Cash at bank and in hand | 54/58 | €2,028 | €8,468 | +€6,440 | +317% |
| Deferred charges and accrued income | 490/1 | €475 | - | -€475 | |
| Total equity and liabilities | 10/49 | €27,487 | €26,241 | -€1,246 | -4.5% |
| Equity | 10/15 | -€3,105 | €8,008 | +€11,113 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,605 | €5,508 | +€11,113 | |
| Amounts payable | 17/49 | €30,593 | €18,233 | -€12,360 | -40.4% |
| Amounts payable after more than one year | 17 | €11,340 | €7,268 | -€4,071 | -35.9% |
| Financial debts | 170/4 | €11,340 | €7,268 | -€4,071 | -35.9% |
| Amounts payable within one year | 42/48 | €19,253 | €10,964 | -€8,288 | -43.1% |
| Current portion of amounts payable after more than one year | 42 | €4,263 | €4,071 | -€191 | -4.5% |
| Trade debts | 44 | €6,897 | €6,715 | -€182 | -2.6% |
| Suppliers | 440/4 | €6,897 | €6,715 | -€182 | -2.6% |
| Taxes, remuneration and social security | 45 | €8,093 | €178 | -€7,915 | -97.8% |
| Taxes | 450/3 | €3,093 | €178 | -€2,915 | -94.2% |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,173 | €8,173 | = | 0.0% |
| Other operating charges | 640/8 | €320 | €24 | -€296 | -92.6% |
| Gross operating margin | 9900 | -€3,616 | €19,993 | +€23,610 | |
| Operating profit (loss) | 9901 | -€12,109 | €11,796 | +€23,905 | |
| Financial charges | 65/66B | €506 | €337 | -€169 | -33.3% |
| Recurring financial charges | 65 | €506 | €337 | -€169 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,615 | €11,459 | +€24,074 | |
| Income taxes | 67/77 | €15,488 | €346 | -€15,142 | -97.8% |
| Profit (loss) for the period | 9904 | -€28,102 | €11,113 | +€39,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,102 | €11,113 | +€39,216 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.