A.B.A. TRANSPORT: 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.
A.B.A. TRANSPORT
Largest movements
- Tangible fixed assets -€6,000
down €6,000 (-30.7%), from €19,560 to €13,560
- Cash -€2,343
down €2,343 (-31.7%), from €7,393 to €5,050
mainly Debts after one year (-€5,488) and Trade debts (-€3,308)
- Receivables within one year +€1,136
up €1,136 (+7.5%), from €15,087 to €16,223
of which Trade receivables: +€1,349
- Debts after one year -€5,488
down €5,488 (-17.8%), from €30,908 to €25,420
of which Financial debts: -€5,488
- Trade debts -€3,308
down €3,308 (-88.5%), from €3,736 to €428
- Profit (loss) carried forward +€1,463
up €1,463 (+29.4%), from €4,978 to €6,441
- Gross operating margin +€5,328
up €5,328 (+74.3%), from €7,173 to €12,501
- Financial charges -€575
down €575 (-23.7%), from €2,429 to €1,854
- Other operating charges -€298
down €298 (-10.1%), from €2,936 to €2,638
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 | €69,565 | €62,357 | -€7,208 | -10.4% |
| Fixed assets | 21/28 | €47,085 | €41,085 | -€6,000 | -12.7% |
| Tangible fixed assets | 22/27 | €19,560 | €13,560 | -€6,000 | -30.7% |
| Furniture and vehicles | 24 | €19,560 | €13,560 | -€6,000 | -30.7% |
| Financial fixed assets | 28 | €27,525 | €27,525 | = | 0.0% |
| Current assets | 29/58 | €22,480 | €21,272 | -€1,208 | -5.4% |
| Amounts receivable within one year | 40/41 | €15,087 | €16,223 | +€1,136 | +7.5% |
| Trade receivables | 40 | €11,072 | €12,421 | +€1,349 | +12.2% |
| Other amounts receivable | 41 | €4,015 | €3,802 | -€214 | -5.3% |
| Cash at bank and in hand | 54/58 | €7,393 | €5,050 | -€2,343 | -31.7% |
| Total equity and liabilities | 10/49 | €69,565 | €62,357 | -€7,208 | -10.4% |
| Equity | 10/15 | €25,438 | €26,901 | +€1,463 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,978 | €6,441 | +€1,463 | +29.4% |
| Amounts payable | 17/49 | €44,127 | €35,456 | -€8,671 | -19.7% |
| Amounts payable after more than one year | 17 | €30,908 | €25,420 | -€5,488 | -17.8% |
| Financial debts | 170/4 | €6,908 | €1,420 | -€5,488 | -79.4% |
| Other amounts payable | 178/9 | €24,000 | €24,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,219 | €10,036 | -€3,183 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €5,195 | €5,488 | +€294 | +5.6% |
| Trade debts | 44 | €3,736 | €428 | -€3,308 | -88.5% |
| Suppliers | 440/4 | €3,736 | €428 | -€3,308 | -88.5% |
| Taxes, remuneration and social security | 45 | €3,072 | €2,872 | -€200 | -6.5% |
| Taxes | 450/3 | €622 | €622 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,450 | €2,250 | -€200 | -8.2% |
| Other amounts payable | 47/48 | €1,216 | €1,248 | +€32 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,000 | = | 0.0% |
| Other operating charges | 640/8 | €2,936 | €2,638 | -€298 | -10.1% |
| Non-recurring operating charges | 66A | €318 | €546 | +€228 | +71.7% |
| Gross operating margin | 9900 | €7,173 | €12,501 | +€5,328 | +74.3% |
| Operating profit (loss) | 9901 | -€2,081 | €3,317 | +€5,398 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,429 | €1,854 | -€575 | -23.7% |
| Recurring financial charges | 65 | €2,429 | €1,854 | -€575 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,510 | €1,463 | +€5,973 | |
| Profit (loss) for the period | 9904 | -€4,510 | €1,463 | +€5,973 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,510 | €1,463 | +€5,973 |
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 30 October 2026 via checked.be.