A.B. CONSTRUCTION: 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. CONSTRUCTION
Largest movements
- Cash +€96,147
up €96,147 (+2220.5%), from €4,330 to €100,477
mainly Accrued charges and deferred income (+€195,048) and Net result for the year (+€59,126)
- Deferred charges and accrued income +€49,335
up €49,335 (+292.1%), from €16,892 to €66,227
- Receivables within one year +€32,227
up €32,227 (+58.8%), from €54,850 to €87,077
of which Trade receivables: +€35,448
- Tangible fixed assets -€26,083
down €26,083 (-2.7%), from €954,316 to €928,233
of which Land and buildings: -€15,693
- Accrued charges and deferred income +€195,048
up €195,048 (+278.1%), from €70,142 to €265,190
- Trade debts -€66,256
down €66,256 (-48.5%), from €136,545 to €70,289
- Profit (loss) carried forward +€59,126
up €59,126 (+27.6%), from -€213,900 to -€154,773
- Debts after one year -€40,891
down €40,891 (-5.0%), from €814,307 to €773,416
of which Financial debts: -€50,325
- Tax, wage and social debts +€28,516
up €28,516 (+348.7%), from €8,179 to €36,694
of which Taxes: +€21,046
- Gross operating margin +€209,682
up €209,682 (+138.6%), from €151,318 to €361,000
- Financial charges -€28,692
down €28,692 (-65.4%), from €43,859 to €15,166
- Staff costs -€23,631
down €23,631 (-8.7%), from €273,023 to €249,392
- Other operating charges -€9,032
down €9,032 (-68.0%), from €13,286 to €4,254
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,139,747 | €1,299,370 | +€159,623 | +14.0% |
| Fixed assets | 21/28 | €954,316 | €928,233 | -€26,083 | -2.7% |
| Tangible fixed assets | 22/27 | €954,316 | €928,233 | -€26,083 | -2.7% |
| Land and buildings | 22 | €932,219 | €916,526 | -€15,693 | -1.7% |
| Plant, machinery and equipment | 23 | €1,027 | €771 | -€256 | -24.9% |
| Furniture and vehicles | 24 | €21,070 | €10,936 | -€10,134 | -48.1% |
| Current assets | 29/58 | €185,431 | €371,137 | +€185,706 | +100.1% |
| Stocks and contracts in progress | 3 | €108,878 | €116,904 | +€8,026 | +7.4% |
| Stocks | 30/36 | €108,878 | €116,904 | +€8,026 | +7.4% |
| Amounts receivable within one year | 40/41 | €54,850 | €87,077 | +€32,227 | +58.8% |
| Trade receivables | 40 | €37,304 | €72,752 | +€35,448 | +95.0% |
| Other amounts receivable | 41 | €17,546 | €14,324 | -€3,222 | -18.4% |
| Current investments | 50/53 | €482 | €453 | -€29 | -6.0% |
| Cash at bank and in hand | 54/58 | €4,330 | €100,477 | +€96,147 | +2220.5% |
| Deferred charges and accrued income | 490/1 | €16,892 | €66,227 | +€49,335 | +292.1% |
| Total equity and liabilities | 10/49 | €1,139,747 | €1,299,370 | +€159,623 | +14.0% |
| Equity | 10/15 | €38,028 | €97,154 | +€59,126 | +155.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €181,928 | €181,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €174,928 | €174,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,900 | -€154,773 | +€59,126 | +27.6% |
| Amounts payable | 17/49 | €1,101,719 | €1,202,215 | +€100,497 | +9.1% |
| Amounts payable after more than one year | 17 | €814,307 | €773,416 | -€40,891 | -5.0% |
| Financial debts | 170/4 | €714,307 | €663,982 | -€50,325 | -7.0% |
| Other amounts payable | 178/9 | €100,000 | €109,434 | +€9,434 | +9.4% |
| Amounts payable within one year | 42/48 | €217,270 | €163,610 | -€53,660 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €45,714 | €56,626 | +€10,912 | +23.9% |
| Financial debts | 43 | €26,117 | - | -€26,117 | |
| Credit institutions | 430/8 | €26,117 | - | -€26,117 | |
| Trade debts | 44 | €136,545 | €70,289 | -€66,256 | -48.5% |
| Suppliers | 440/4 | €136,545 | €70,289 | -€66,256 | -48.5% |
| Advances received on contracts in progress | 46 | €715 | - | -€715 | |
| Taxes, remuneration and social security | 45 | €8,179 | €36,694 | +€28,516 | +348.7% |
| Taxes | 450/3 | €569 | €21,615 | +€21,046 | +3700.7% |
| Remuneration and social security | 454/9 | €7,610 | €15,080 | +€7,470 | +98.2% |
| Accrued charges and deferred income | 492/3 | €70,142 | €265,190 | +€195,048 | +278.1% |
| Remuneration, social security and pensions | 62 | €273,023 | €249,392 | -€23,631 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,138 | €34,393 | +€255 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,577 | - | -€3,577 | |
| Other operating charges | 640/8 | €13,286 | €4,254 | -€9,032 | -68.0% |
| Gross operating margin | 9900 | €151,318 | €361,000 | +€209,682 | +138.6% |
| Operating profit (loss) | 9901 | -€172,706 | €72,961 | +€245,667 | |
| Financial income | 75/76B | €3,253 | €1,787 | -€1,466 | -45.1% |
| Recurring financial income | 75 | €3,253 | €1,787 | -€1,466 | -45.1% |
| Financial charges | 65/66B | €43,859 | €15,166 | -€28,692 | -65.4% |
| Recurring financial charges | 65 | €43,859 | €15,166 | -€28,692 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | -€213,311 | €59,582 | +€272,893 | |
| Income taxes | 67/77 | €588 | €455 | -€133 | -22.6% |
| Profit (loss) for the period | 9904 | -€213,900 | €59,126 | +€273,026 | |
| Profit (loss) for the period to be appropriated | 9905 | -€213,900 | €59,126 | +€273,026 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.