A.B.D.M: 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.D.M
Largest movements
- Receivables within one year -€8,564
down €8,564 (-37.3%), from €22,946 to €14,382
of which Trade receivables: -€7,583
- Tangible fixed assets +€2,039
up €2,039 (+51.5%), from €3,959 to €5,998
of which Furniture and vehicles: +€3,206
- Profit (loss) carried forward -€5,890
down €5,890 (-24.8%), from -€23,747 to -€29,637
- Short-term financial debts -€1,594
down €1,594 (-12.6%), from €12,659 to €11,065
- Other debts +€1,584
up €1,584 (+10.1%), from €15,650 to €17,234
- Tax, wage and social debts -€1,057
down €1,057 (-71.2%), from €1,486 to €429
- Trade debts +€432
up €432 (+2.6%), from €16,826 to €17,258
- Purchases and services -€51,646
no longer reported in 2025 (was €51,646)
- Staff costs +€22,600
up €22,600 (+13,835%), from €163 to €22,764
- Gross operating margin -€12,308
down €12,308 (-35.0%), from €35,200 to €22,892
- Turnover -€9,489
down €9,489 (-11.5%), from €82,212 to €72,722
- Depreciation +€1,185
up €1,185 (+67.5%), from €1,755 to €2,939
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,004 | €20,479 | -€6,525 | -24.2% |
| Fixed assets | 21/28 | €3,959 | €5,998 | +€2,039 | +51.5% |
| Tangible fixed assets | 22/27 | €3,959 | €5,998 | +€2,039 | +51.5% |
| Plant, machinery and equipment | 23 | €3,712 | €2,545 | -€1,167 | -31.4% |
| Furniture and vehicles | 24 | €247 | €3,453 | +€3,206 | +1,300% |
| Current assets | 29/58 | €23,045 | €14,481 | -€8,564 | -37.2% |
| Amounts receivable within one year | 40/41 | €22,946 | €14,382 | -€8,564 | -37.3% |
| Trade receivables | 40 | €20,242 | €12,658 | -€7,583 | -37.5% |
| Other amounts receivable | 41 | €2,705 | €1,724 | -€981 | -36.3% |
| Deferred charges and accrued income | 490/1 | €99 | €99 | = | 0.0% |
| Total equity and liabilities | 10/49 | €27,004 | €20,479 | -€6,525 | -24.2% |
| Equity | 10/15 | -€19,617 | -€25,506 | -€5,890 | -30.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | - | €4,000 | +€4,000 | |
| Issued capital | 100 | - | €4,000 | +€4,000 | |
| Reserves | 13 | €130 | €130 | = | 0.0% |
| Tax-exempt reserves | 132 | €130 | €130 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,747 | -€29,637 | -€5,890 | -24.8% |
| Amounts payable | 17/49 | €46,621 | €45,985 | -€636 | -1.4% |
| Amounts payable within one year | 42/48 | €46,621 | €45,985 | -€636 | -1.4% |
| Financial debts | 43 | €12,659 | €11,065 | -€1,594 | -12.6% |
| Credit institutions | 430/8 | €12,659 | €11,065 | -€1,594 | -12.6% |
| Trade debts | 44 | €16,826 | €17,258 | +€432 | +2.6% |
| Suppliers | 440/4 | €16,826 | €17,258 | +€432 | +2.6% |
| Taxes, remuneration and social security | 45 | €1,486 | €429 | -€1,057 | -71.2% |
| Taxes | 450/3 | €1,486 | €429 | -€1,057 | -71.2% |
| Other amounts payable | 47/48 | €15,650 | €17,234 | +€1,584 | +10.1% |
| Turnover | 70 | €82,212 | €72,722 | -€9,489 | -11.5% |
| Non-recurring operating income | 76A | €4,634 | - | -€4,634 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,646 | - | -€51,646 | |
| Remuneration, social security and pensions | 62 | €163 | €22,764 | +€22,600 | +13,835% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,755 | €2,939 | +€1,185 | +67.5% |
| Other operating charges | 640/8 | €26 | €0 | -€26 | -100% |
| Gross operating margin | 9900 | €35,200 | €22,892 | -€12,308 | -35.0% |
| Operating profit (loss) | 9901 | €33,256 | -€2,811 | -€36,067 | |
| Financial charges | 65/66B | €2,982 | €3,078 | +€97 | +3.2% |
| Recurring financial charges | 65 | €2,982 | €3,078 | +€97 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €30,274 | -€5,890 | -€36,164 | |
| Profit (loss) for the period | 9904 | €30,274 | -€5,890 | -€36,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,274 | -€5,890 | -€36,164 |
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 20 October 2026 via checked.be.