A&B CONTRACTORS: 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 CONTRACTORS
Largest movements
- Tangible fixed assets +€55,894
up €55,894 (+374.9%), from €14,909 to €70,803
- Cash +€53,732
up €53,732 (+175.7%), from €30,580 to €84,312
mainly Debts after one year (+€80,000) and Receivables within one year (+€43,998)
- Receivables within one year -€43,998
down €43,998 (-58.2%), from €75,591 to €31,593
of which Trade receivables: -€42,360
- Debts after one year +€80,000
new in 2025: €80,000
- Trade debts -€16,801
down €16,801 (-36.3%), from €46,257 to €29,456
- Tax, wage and social debts +€4,502
up €4,502 (+245.9%), from €1,831 to €6,332
- Other debts -€3,657
down €3,657 (-6.0%), from €60,644 to €56,987
- Profit (loss) carried forward +€2,518
up €2,518 (+22.4%), from €11,221 to €13,739
- Gross operating margin +€29,984
up €29,984, from -€4,463 to €25,521
- Financial charges +€7,573
up €7,573 (+3408.4%), from €222 to €7,795
- Depreciation +€4,506
up €4,506 (+66.1%), from €6,819 to €11,325
- Other operating charges -€1,472
down €1,472 (-34.5%), from €4,261 to €2,789
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.
Cash bridge derived
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 | €122,481 | €189,042 | +€66,561 | +54.3% |
| Fixed assets | 21/28 | €16,311 | €72,204 | +€55,894 | +342.7% |
| Tangible fixed assets | 22/27 | €14,909 | €70,803 | +€55,894 | +374.9% |
| Furniture and vehicles | 24 | €14,909 | €70,803 | +€55,894 | +374.9% |
| Financial fixed assets | 28 | €1,402 | €1,402 | = | 0.0% |
| Current assets | 29/58 | €106,171 | €116,838 | +€10,667 | +10.0% |
| Amounts receivable within one year | 40/41 | €75,591 | €31,593 | -€43,998 | -58.2% |
| Trade receivables | 40 | €73,953 | €31,593 | -€42,360 | -57.3% |
| Other amounts receivable | 41 | €1,638 | - | -€1,638 | |
| Cash at bank and in hand | 54/58 | €30,580 | €84,312 | +€53,732 | +175.7% |
| Deferred charges and accrued income | 490/1 | - | €933 | +€933 | |
| Total equity and liabilities | 10/49 | €122,481 | €189,042 | +€66,561 | +54.3% |
| Equity | 10/15 | €13,750 | €16,267 | +€2,518 | +18.3% |
| Contributions | 10/11 | €2,529 | €2,529 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,221 | €13,739 | +€2,518 | +22.4% |
| Amounts payable | 17/49 | €108,732 | €172,775 | +€64,043 | +58.9% |
| Amounts payable after more than one year | 17 | - | €80,000 | +€80,000 | |
| Financial debts | 170/4 | - | €80,000 | +€80,000 | |
| Amounts payable within one year | 42/48 | €108,732 | €92,775 | -€15,957 | -14.7% |
| Trade debts | 44 | €46,257 | €29,456 | -€16,801 | -36.3% |
| Suppliers | 440/4 | €46,257 | €29,456 | -€16,801 | -36.3% |
| Taxes, remuneration and social security | 45 | €1,831 | €6,332 | +€4,502 | +245.9% |
| Taxes | 450/3 | €1,831 | €6,332 | +€4,502 | +245.9% |
| Other amounts payable | 47/48 | €60,644 | €56,987 | -€3,657 | -6.0% |
| Remuneration, social security and pensions | 62 | €193 | - | -€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,819 | €11,325 | +€4,506 | +66.1% |
| Other operating charges | 640/8 | €4,261 | €2,789 | -€1,472 | -34.5% |
| Gross operating margin | 9900 | -€4,463 | €25,521 | +€29,984 | |
| Operating profit (loss) | 9901 | -€15,736 | €11,407 | +€27,143 | |
| Financial charges | 65/66B | €222 | €7,795 | +€7,573 | +3408.4% |
| Recurring financial charges | 65 | €222 | €7,795 | +€7,573 | +3408.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,958 | €3,612 | +€19,570 | |
| Income taxes | 67/77 | €942 | €1,094 | +€152 | +16.2% |
| Profit (loss) for the period | 9904 | -€16,900 | €2,518 | +€19,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,900 | €2,518 | +€19,418 |
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 9 October 2026 via checked.be.