A.B.M.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.M.T.
Largest movements
- Receivables within one year -€3,569
down €3,569 (-32.5%), from €10,965 to €7,396
- Cash +€1,125
up €1,125 (+11.7%), from €9,618 to €10,743
mainly Receivables within one year (+€3,569) and Other debts (+€821)
- Tangible fixed assets -€322
down €322 (-50.0%), from €644 to €322
- Current portion of long-term debt -€2,471
down €2,471 (-98.0%), from €2,520 to €49
- Profit (loss) carried forward -€1,795
down €1,795 (-15.8%), from -€11,338 to -€13,133
- Other debts +€821
up €821 (+26.7%), from €3,075 to €3,896
- Tax, wage and social debts +€743
up €743 (+14.6%), from €5,097 to €5,840
of which Remuneration and social security: +€1,850
- Turnover -€50,678
no longer reported in 2025 (was €50,678)
- Purchases and services -€7,385
down €7,385 (-16.0%), from €46,275 to €38,890
- Gross operating margin -€4,766
down €4,766, from €4,403 to -€363
- Depreciation -€4,656
down €4,656 (-93.5%), from €4,978 to €322
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 | €21,227 | €18,461 | -€2,766 | -13.0% |
| Fixed assets | 21/28 | €644 | €322 | -€322 | -50.0% |
| Tangible fixed assets | 22/27 | €644 | €322 | -€322 | -50.0% |
| Furniture and vehicles | 24 | €644 | €322 | -€322 | -50.0% |
| Current assets | 29/58 | €20,583 | €18,139 | -€2,444 | -11.9% |
| Amounts receivable within one year | 40/41 | €10,965 | €7,396 | -€3,569 | -32.5% |
| Trade receivables | 40 | €10,965 | €7,396 | -€3,569 | -32.5% |
| Cash at bank and in hand | 54/58 | €9,618 | €10,743 | +€1,125 | +11.7% |
| Total equity and liabilities | 10/49 | €21,227 | €18,461 | -€2,766 | -13.0% |
| Equity | 10/15 | €7,262 | €5,467 | -€1,795 | -24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,338 | -€13,133 | -€1,795 | -15.8% |
| Amounts payable | 17/49 | €13,965 | €12,993 | -€971 | -7.0% |
| Amounts payable within one year | 42/48 | €13,965 | €12,993 | -€971 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €2,520 | €49 | -€2,471 | -98.0% |
| Trade debts | 44 | €3,273 | €3,208 | -€65 | -2.0% |
| Suppliers | 440/4 | €3,273 | €3,208 | -€65 | -2.0% |
| Taxes, remuneration and social security | 45 | €5,097 | €5,840 | +€743 | +14.6% |
| Taxes | 450/3 | €1,847 | €740 | -€1,107 | -59.9% |
| Remuneration and social security | 454/9 | €3,250 | €5,100 | +€1,850 | +56.9% |
| Other amounts payable | 47/48 | €3,075 | €3,896 | +€821 | +26.7% |
| Turnover | 70 | €50,678 | - | -€50,678 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,275 | €38,890 | -€7,385 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,978 | €322 | -€4,656 | -93.5% |
| Other operating charges | 640/8 | €990 | €859 | -€131 | -13.2% |
| Gross operating margin | 9900 | €4,403 | -€363 | -€4,766 | |
| Operating profit (loss) | 9901 | -€1,566 | -€1,544 | +€22 | +1.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €189 | €251 | +€62 | +33.1% |
| Recurring financial charges | 65 | €189 | €251 | +€62 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,754 | -€1,795 | -€41 | -2.3% |
| Profit (loss) for the period | 9904 | -€1,754 | -€1,795 | -€41 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,754 | -€1,795 | -€41 | -2.3% |
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 12 October 2026 via checked.be.