A.B.D SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€15,026
up €15,026 (+42.9%), from €35,021 to €50,046
- Tangible fixed assets -€572
down €572 (-49.4%), from €1,160 to €587
of which Land and buildings: -€478
- Profit (loss) carried forward +€12,633
up €12,633 (+99.1%), from €12,744 to €25,377
- Tax, wage and social debts +€4,157
up €4,157 (+2,312%), from €180 to €4,337
- Trade debts -€2,286
down €2,286 (-81.8%), from €2,796 to €510
- Gross operating margin +€17,860
up €17,860 (+21,374%), from €84 to €17,944
- Taxes +€3,571
up €3,571 (+1,985%), from €180 to €3,751
- Financial charges +€586
new in 2025: €586
- Depreciation -€312
down €312 (-35.3%), from €885 to €572
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 | €36,181 | €50,685 | +€14,504 | +40.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,160 | €587 | -€572 | -49.4% |
| Tangible fixed assets | 22/27 | €1,160 | €587 | -€572 | -49.4% |
| Land and buildings | 22 | €1,065 | €587 | -€478 | -44.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €95 | - | -€95 | |
| Current assets | 29/58 | €35,021 | €50,097 | +€15,076 | +43.1% |
| Amounts receivable within one year | 40/41 | €35,021 | €50,046 | +€15,026 | +42.9% |
| Other amounts receivable | 41 | €35,021 | €50,046 | +€15,026 | +42.9% |
| Deferred charges and accrued income | 490/1 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €36,181 | €50,685 | +€14,504 | +40.1% |
| Equity | 10/15 | €33,204 | €45,837 | +€12,633 | +38.0% |
| 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 | €12,744 | €25,377 | +€12,633 | +99.1% |
| Amounts payable | 17/49 | €2,976 | €4,848 | +€1,871 | +62.9% |
| Amounts payable within one year | 42/48 | €2,976 | €4,848 | +€1,871 | +62.9% |
| Trade debts | 44 | €2,796 | €510 | -€2,286 | -81.8% |
| Suppliers | 440/4 | €2,796 | €510 | -€2,286 | -81.8% |
| Taxes, remuneration and social security | 45 | €180 | €4,337 | +€4,157 | +2,312% |
| Taxes | 450/3 | €180 | €4,337 | +€4,157 | +2,312% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €885 | €572 | -€312 | -35.3% |
| Other operating charges | 640/8 | €200 | €244 | +€44 | +21.8% |
| Non-recurring operating charges | 66A | - | €158 | +€158 | |
| Gross operating margin | 9900 | €84 | €17,944 | +€17,860 | +21,374% |
| Operating profit (loss) | 9901 | -€1,001 | €16,970 | +€17,970 | |
| Financial charges | 65/66B | - | €586 | +€586 | |
| Recurring financial charges | 65 | - | €586 | +€586 | |
| Profit (loss) for the period before taxes | 9903 | -€1,001 | €16,383 | +€17,384 | |
| Income taxes | 67/77 | €180 | €3,751 | +€3,571 | +1,985% |
| Profit (loss) for the period | 9904 | -€1,181 | €12,633 | +€13,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,181 | €12,633 | +€13,814 |
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 19 October 2026 via checked.be.