A.B.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.M.
Largest movements
- Receivables within one year -€14,836
down €14,836 (-61.9%), from €23,974 to €9,138
of which Trade receivables: -€16,291
- Tangible fixed assets +€13,284
up €13,284 (+2799.0%), from €475 to €13,758
- Cash +€4,639
up €4,639 (+99.5%), from €4,662 to €9,300
mainly Receivables within one year (+€14,836) and Other debts (+€5,185)
- Deferred charges and accrued income -€352
down €352 (-100.0%), from €352 to €0
- Other debts +€5,185
up €5,185 (+32.9%), from €15,742 to €20,927
- Profit (loss) carried forward -€1,195
down €1,195 (-13.6%), from -€8,754 to -€9,949
- Trade debts -€1,022
down €1,022 (-56.1%), from €1,822 to €801
- Gross operating margin +€5,865
up €5,865, from -€1,087 to €4,779
- Depreciation +€3,948
up €3,948 (+907.0%), from €435 to €4,383
- Other operating charges +€1,477
up €1,477 (+220.3%), from €670 to €2,147
- Financial income +€617
new in 2025: €617
of which Financial income: +€617
- Financial charges -€208
down €208 (-77.6%), from €268 to €60
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 | €29,462 | €32,197 | +€2,735 | +9.3% |
| Fixed assets | 21/28 | €475 | €13,758 | +€13,284 | +2799.0% |
| Tangible fixed assets | 22/27 | €475 | €13,758 | +€13,284 | +2799.0% |
| Furniture and vehicles | 24 | €475 | €13,758 | +€13,284 | +2799.0% |
| Current assets | 29/58 | €28,988 | €18,438 | -€10,549 | -36.4% |
| Amounts receivable within one year | 40/41 | €23,974 | €9,138 | -€14,836 | -61.9% |
| Trade receivables | 40 | €23,974 | €7,683 | -€16,291 | -68.0% |
| Other amounts receivable | 41 | - | €1,455 | +€1,455 | |
| Cash at bank and in hand | 54/58 | €4,662 | €9,300 | +€4,639 | +99.5% |
| Deferred charges and accrued income | 490/1 | €352 | €0 | -€352 | -100.0% |
| Total equity and liabilities | 10/49 | €29,462 | €32,197 | +€2,735 | +9.3% |
| Equity | 10/15 | €11,664 | €10,469 | -€1,195 | -10.2% |
| Contributions | 10/11 | €20,418 | €20,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,754 | -€9,949 | -€1,195 | -13.6% |
| Amounts payable | 17/49 | €17,798 | €21,727 | +€3,929 | +22.1% |
| Amounts payable within one year | 42/48 | €17,798 | €21,727 | +€3,929 | +22.1% |
| Trade debts | 44 | €1,822 | €801 | -€1,022 | -56.1% |
| Suppliers | 440/4 | €1,822 | €801 | -€1,022 | -56.1% |
| Taxes, remuneration and social security | 45 | €234 | €0 | -€234 | -100.0% |
| Taxes | 450/3 | €234 | €0 | -€234 | -100.0% |
| Other amounts payable | 47/48 | €15,742 | €20,927 | +€5,185 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €4,383 | +€3,948 | +907.0% |
| Other operating charges | 640/8 | €670 | €2,147 | +€1,477 | +220.3% |
| Gross operating margin | 9900 | -€1,087 | €4,779 | +€5,865 | |
| Operating profit (loss) | 9901 | -€2,192 | -€1,752 | +€441 | +20.1% |
| Financial income | 75/76B | - | €617 | +€617 | |
| Recurring financial income | 75 | - | €617 | +€617 | |
| Non-recurring financial income | 76B | - | €617 | +€617 | |
| Financial charges | 65/66B | €268 | €60 | -€208 | -77.6% |
| Recurring financial charges | 65 | €268 | €60 | -€208 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,460 | -€1,195 | +€1,266 | +51.4% |
| Profit (loss) for the period | 9904 | -€2,460 | -€1,195 | +€1,266 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,460 | -€1,195 | +€1,266 | +51.4% |
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 10 October 2026 via checked.be.