A.B.C. SECURITY: 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.C. SECURITY
Largest movements
- Cash +€46,234
up €46,234 (+98.2%), from €47,061 to €93,295
mainly Receivables within one year (+€45,938) and Net result for the year (+€31,300)
- Receivables within one year -€45,938
down €45,938 (-88.8%), from €51,727 to €5,789
of which Trade receivables: -€41,132
- Trade debts -€36,572
down €36,572 (-74.6%), from €49,012 to €12,439
- Reserves +€31,300
up €31,300 (+117%), from €26,815 to €58,115
of which Distributable reserves: +€31,300
- Tax, wage and social debts +€10,289
up €10,289 (+285%), from €3,614 to €13,902
- Other debts -€5,899
no longer reported in 2025 (was €5,899)
- Taxes +€11,589
up €11,589 (+501%), from €2,313 to €13,902
- Gross operating margin +€6,393
up €6,393 (+14.6%), from €43,734 to €50,127
- Other operating charges +€1,603
up €1,603 (+311%), from €516 to €2,119
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 | €103,939 | €103,470 | -€469 | -0.5% |
| Fixed assets | 21/28 | €1,829 | €1,945 | +€115 | +6.3% |
| Tangible fixed assets | 22/27 | €688 | €803 | +€115 | +16.7% |
| Plant, machinery and equipment | 23 | €354 | €45 | -€309 | -87.2% |
| Furniture and vehicles | 24 | €334 | €758 | +€424 | +127% |
| Financial fixed assets | 28 | €1,142 | €1,142 | = | 0.0% |
| Current assets | 29/58 | €102,110 | €101,525 | -€585 | -0.6% |
| Amounts receivable within one year | 40/41 | €51,727 | €5,789 | -€45,938 | -88.8% |
| Trade receivables | 40 | €42,109 | €977 | -€41,132 | -97.7% |
| Other amounts receivable | 41 | €9,618 | €4,812 | -€4,805 | -50.0% |
| Cash at bank and in hand | 54/58 | €47,061 | €93,295 | +€46,234 | +98.2% |
| Deferred charges and accrued income | 490/1 | €3,322 | €2,441 | -€881 | -26.5% |
| Total equity and liabilities | 10/49 | €103,939 | €103,470 | -€469 | -0.5% |
| Equity | 10/15 | €45,415 | €76,715 | +€31,300 | +68.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €26,815 | €58,115 | +€31,300 | +117% |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €11,315 | €42,615 | +€31,300 | +277% |
| Amounts payable | 17/49 | €58,524 | €26,755 | -€31,769 | -54.3% |
| Amounts payable within one year | 42/48 | €58,524 | €26,755 | -€31,769 | -54.3% |
| Trade debts | 44 | €49,012 | €12,439 | -€36,572 | -74.6% |
| Suppliers | 440/4 | €49,012 | €12,439 | -€36,572 | -74.6% |
| Advances received on contracts in progress | 46 | - | €413 | +€413 | |
| Taxes, remuneration and social security | 45 | €3,614 | €13,902 | +€10,289 | +285% |
| Taxes | 450/3 | €3,614 | €13,902 | +€10,289 | +285% |
| Other amounts payable | 47/48 | €5,899 | - | -€5,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,039 | €880 | -€159 | -15.3% |
| Other operating charges | 640/8 | €516 | €2,119 | +€1,603 | +311% |
| Non-recurring operating charges | 66A | €33,123 | - | -€33,123 | |
| Gross operating margin | 9900 | €43,734 | €50,127 | +€6,393 | +14.6% |
| Operating profit (loss) | 9901 | €9,056 | €47,129 | +€38,072 | +420% |
| Financial income | 75/76B | €180 | €255 | +€75 | +42.0% |
| Recurring financial income | 75 | €180 | €255 | +€75 | +42.0% |
| Financial charges | 65/66B | €1,914 | €2,181 | +€267 | +14.0% |
| Recurring financial charges | 65 | €1,914 | €2,181 | +€267 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €7,322 | €45,202 | +€37,880 | +517% |
| Income taxes | 67/77 | €2,313 | €13,902 | +€11,589 | +501% |
| Profit (loss) for the period | 9904 | €5,009 | €31,300 | +€26,291 | +525% |
| Profit (loss) for the period to be appropriated | 9905 | €5,009 | €31,300 | +€26,291 | +525% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.