A.B.D.T.: 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.T.
Largest movements
- Tangible fixed assets -€60,753
down €60,753 (-12.0%), from €508,388 to €447,635
of which Leasing and similar rights: -€74,437
- Receivables within one year +€52,187
up €52,187 (+27.0%), from €193,623 to €245,810
of which Other amounts receivable: +€34,683
- Cash -€44,232
down €44,232 (-45.2%), from €97,855 to €53,623
mainly Debts after one year (-€91,790) and Receivables within one year (-€52,187)
- Deferred charges and accrued income +€20,100
up €20,100 (+240%), from €8,375 to €28,475
- Debts after one year -€91,790
down €91,790 (-20.8%), from €440,686 to €348,896
- Profit (loss) carried forward +€36,774
up €36,774 (+29.6%), from -€124,213 to -€87,439
- Other debts +€17,128
up €17,128 (+11.5%), from €148,559 to €165,687
- Turnover -€203,252
no longer reported in 2025 (was €203,252)
- Purchases and services -€7,261
no longer reported in 2025 (was €7,261)
- Financial charges -€4,865
down €4,865 (-14.6%), from €33,296 to €28,431
- Other operating charges -€2,585
down €2,585 (-4.8%), from €54,155 to €51,570
- Gross operating margin +€2,511
up €2,511 (+1.3%), from €195,991 to €198,502
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 | €808,241 | €775,543 | -€32,698 | -4.0% |
| Fixed assets | 21/28 | €508,388 | €447,635 | -€60,753 | -12.0% |
| Tangible fixed assets | 22/27 | €508,388 | €447,635 | -€60,753 | -12.0% |
| Land and buildings | 22 | €41,428 | €36,492 | -€4,936 | -11.9% |
| Plant, machinery and equipment | 23 | €1,023 | €19,643 | +€18,620 | +1,820% |
| Leasing and similar rights | 25 | €465,937 | €391,500 | -€74,437 | -16.0% |
| Current assets | 29/58 | €299,853 | €327,908 | +€28,055 | +9.4% |
| Amounts receivable within one year | 40/41 | €193,623 | €245,810 | +€52,187 | +27.0% |
| Trade receivables | 40 | €193,623 | €211,127 | +€17,504 | +9.0% |
| Other amounts receivable | 41 | - | €34,683 | +€34,683 | |
| Cash at bank and in hand | 54/58 | €97,855 | €53,623 | -€44,232 | -45.2% |
| Deferred charges and accrued income | 490/1 | €8,375 | €28,475 | +€20,100 | +240% |
| Total equity and liabilities | 10/49 | €808,241 | €775,543 | -€32,698 | -4.0% |
| Equity | 10/15 | €132,397 | €169,171 | +€36,774 | +27.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €56,610 | €56,610 | = | 0.0% |
| Distributable reserves | 133 | €56,610 | €56,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,213 | -€87,439 | +€36,774 | +29.6% |
| Amounts payable | 17/49 | €675,844 | €606,372 | -€69,472 | -10.3% |
| Amounts payable after more than one year | 17 | €440,686 | €348,896 | -€91,790 | -20.8% |
| Financial debts | 170/4 | €440,686 | €348,896 | -€91,790 | -20.8% |
| Amounts payable within one year | 42/48 | €235,158 | €257,476 | +€22,318 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €86,599 | €91,789 | +€5,190 | +6.0% |
| Other amounts payable | 47/48 | €148,559 | €165,687 | +€17,128 | +11.5% |
| Turnover | 70 | €203,252 | - | -€203,252 | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,261 | - | -€7,261 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,630 | €81,727 | +€2,097 | +2.6% |
| Other operating charges | 640/8 | €54,155 | €51,570 | -€2,585 | -4.8% |
| Gross operating margin | 9900 | €195,991 | €198,502 | +€2,511 | +1.3% |
| Operating profit (loss) | 9901 | €62,206 | €65,205 | +€2,999 | +4.8% |
| Financial charges | 65/66B | €33,296 | €28,431 | -€4,865 | -14.6% |
| Recurring financial charges | 65 | €33,296 | €28,431 | -€4,865 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €28,910 | €36,774 | +€7,864 | +27.2% |
| Profit (loss) for the period | 9904 | €28,910 | €36,774 | +€7,864 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,910 | €36,774 | +€7,864 | +27.2% |
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.