A.B.M.J.: 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.J.
Largest movements
- Tangible fixed assets -€7,614
down €7,614 (-14.3%), from €53,279 to €45,665
of which Land and buildings: -€6,214
- Receivables within one year +€4,786
up €4,786 (+5.5%), from €86,812 to €91,599
- Cash +€2,493
up €2,493 (+12.0%), from €20,809 to €23,302
mainly Trade debts (+€42,939) and Depreciation (+€7,614)
- Deferred charges and accrued income +€1,975
up €1,975 (+63.5%), from €3,113 to €5,088
- Trade debts +€42,939
up €42,939 (+1,854%), from €2,316 to €45,256
- Profit (loss) carried forward -€22,460
down €22,460, from €6,134 to -€16,326
- Current portion of long-term debt -€12,098
down €12,098 (-50.2%), from €24,107 to €12,009
- Debts after one year -€12,009
down €12,009 (-25.2%), from €47,717 to €35,708
- Tax, wage and social debts +€5,386
up €5,386 (+33.4%), from €16,108 to €21,494
of which Taxes: +€5,419
- Gross operating margin -€35,431
down €35,431 (-59.4%), from €59,634 to €24,203
- Other operating charges +€34,539
up €34,539 (+558%), from €6,186 to €40,725
- Taxes -€16,075
no longer reported in 2025 (was €16,075)
- Financial income +€2,194
up €2,194 (+70.5%), from €3,113 to €5,306
- Financial charges -€604
down €604 (-14.3%), from €4,229 to €3,625
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 | €170,027 | €171,643 | +€1,616 | +1.0% |
| Fixed assets | 21/28 | €53,304 | €45,665 | -€7,639 | -14.3% |
| Tangible fixed assets | 22/27 | €53,279 | €45,665 | -€7,614 | -14.3% |
| Land and buildings | 22 | €43,006 | €36,792 | -€6,214 | -14.4% |
| Plant, machinery and equipment | 23 | €10,273 | €8,873 | -€1,400 | -13.6% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €116,723 | €125,977 | +€9,255 | +7.9% |
| Stocks and contracts in progress | 3 | €5,989 | €5,989 | = | 0.0% |
| Stocks | 30/36 | €5,989 | €5,989 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,812 | €91,599 | +€4,786 | +5.5% |
| Other amounts receivable | 41 | €86,812 | €91,599 | +€4,786 | +5.5% |
| Cash at bank and in hand | 54/58 | €20,809 | €23,302 | +€2,493 | +12.0% |
| Deferred charges and accrued income | 490/1 | €3,113 | €5,088 | +€1,975 | +63.5% |
| Total equity and liabilities | 10/49 | €170,027 | €171,643 | +€1,616 | +1.0% |
| Equity | 10/15 | €79,635 | €57,175 | -€22,460 | -28.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,301 | €67,301 | = | 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% |
| Distributable reserves | 133 | €65,441 | €65,441 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,134 | -€16,326 | -€22,460 | |
| Amounts payable | 17/49 | €90,392 | €114,468 | +€24,076 | +26.6% |
| Amounts payable after more than one year | 17 | €47,717 | €35,708 | -€12,009 | -25.2% |
| Financial debts | 170/4 | €47,717 | €35,708 | -€12,009 | -25.2% |
| Amounts payable within one year | 42/48 | €42,532 | €78,759 | +€36,227 | +85.2% |
| Current portion of amounts payable after more than one year | 42 | €24,107 | €12,009 | -€12,098 | -50.2% |
| Trade debts | 44 | €2,316 | €45,256 | +€42,939 | +1,854% |
| Suppliers | 440/4 | €2,316 | €45,256 | +€42,939 | +1,854% |
| Taxes, remuneration and social security | 45 | €16,108 | €21,494 | +€5,386 | +33.4% |
| Taxes | 450/3 | €16,075 | €21,494 | +€5,419 | +33.7% |
| Remuneration and social security | 454/9 | €33 | - | -€33 | |
| Accrued charges and deferred income | 492/3 | €143 | - | -€143 | |
| Remuneration, social security and pensions | 62 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,806 | €7,614 | -€193 | -2.5% |
| Other operating charges | 640/8 | €6,186 | €40,725 | +€34,539 | +558% |
| Gross operating margin | 9900 | €59,634 | €24,203 | -€35,431 | -59.4% |
| Operating profit (loss) | 9901 | €45,642 | -€24,141 | -€69,783 | |
| Financial income | 75/76B | €3,113 | €5,306 | +€2,194 | +70.5% |
| Recurring financial income | 75 | €3,113 | €5,306 | +€2,194 | +70.5% |
| Financial charges | 65/66B | €4,229 | €3,625 | -€604 | -14.3% |
| Recurring financial charges | 65 | €4,229 | €3,625 | -€604 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €44,525 | -€22,460 | -€66,985 | |
| Income taxes | 67/77 | €16,075 | - | -€16,075 | |
| Profit (loss) for the period | 9904 | €28,450 | -€22,460 | -€50,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,450 | -€22,460 | -€50,909 |
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 19 October 2026 via checked.be.