AB-tec: 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.
AB-tec
Largest movements
- Cash +€25,810
up €25,810 (+2706.2%), from €954 to €26,764
mainly Other debts (+€88,154) and Net result for the year (+€38,110)
- Tangible fixed assets -€23,881
down €23,881 (-23.0%), from €103,994 to €80,114
of which Furniture and vehicles: -€21,806
- Receivables within one year +€13,756
up €13,756 (+18.9%), from €72,657 to €86,413
of which Other amounts receivable: +€8,913
- Deferred charges and accrued income -€6,503
no longer reported in 2025 (was €6,503)
- Trade debts -€90,145
down €90,145 (-76.5%), from €117,859 to €27,714
- Other debts +€88,154
new in 2025: €88,154
- Profit (loss) carried forward +€38,110
up €38,110 (+72.3%), from €52,683 to €90,793
- Tax, wage and social debts -€11,049
down €11,049 (-36.1%), from €30,606 to €19,557
of which Remuneration and social security: -€11,229
- Debts after one year -€8,760
down €8,760 (-27.2%), from €32,222 to €23,463
- Gross operating margin -€42,504
down €42,504 (-31.9%), from €133,274 to €90,771
- Staff costs -€38,786
down €38,786 (-100.0%), from €38,786 to €0
- Financial charges +€6,313
up €6,313 (+141.9%), from €4,450 to €10,763
- Financial income -€4,138
down €4,138 (-82.9%), from €4,991 to €852
- Depreciation +€2,756
up €2,756 (+9.3%), from €29,694 to €32,450
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 | €259,236 | €270,035 | +€10,799 | +4.2% |
| Fixed assets | 21/28 | €103,994 | €80,114 | -€23,881 | -23.0% |
| Tangible fixed assets | 22/27 | €103,994 | €80,114 | -€23,881 | -23.0% |
| Plant, machinery and equipment | 23 | €25,802 | €23,728 | -€2,075 | -8.0% |
| Furniture and vehicles | 24 | €78,192 | €56,386 | -€21,806 | -27.9% |
| Current assets | 29/58 | €155,241 | €189,921 | +€34,680 | +22.3% |
| Stocks and contracts in progress | 3 | €75,127 | €76,745 | +€1,618 | +2.2% |
| Stocks | 30/36 | €75,127 | €76,745 | +€1,618 | +2.2% |
| Amounts receivable within one year | 40/41 | €72,657 | €86,413 | +€13,756 | +18.9% |
| Trade receivables | 40 | €71,423 | €76,266 | +€4,842 | +6.8% |
| Other amounts receivable | 41 | €1,234 | €10,147 | +€8,913 | +722.3% |
| Cash at bank and in hand | 54/58 | €954 | €26,764 | +€25,810 | +2706.2% |
| Deferred charges and accrued income | 490/1 | €6,503 | - | -€6,503 | |
| Total equity and liabilities | 10/49 | €259,236 | €270,035 | +€10,799 | +4.2% |
| Equity | 10/15 | €62,683 | €100,793 | +€38,110 | +60.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,683 | €90,793 | +€38,110 | +72.3% |
| Amounts payable | 17/49 | €196,552 | €169,242 | -€27,310 | -13.9% |
| Amounts payable after more than one year | 17 | €32,222 | €23,463 | -€8,760 | -27.2% |
| Financial debts | 170/4 | €32,222 | €23,463 | -€8,760 | -27.2% |
| Amounts payable within one year | 42/48 | €164,330 | €145,779 | -€18,551 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €15,864 | €10,355 | -€5,510 | -34.7% |
| Trade debts | 44 | €117,859 | €27,714 | -€90,145 | -76.5% |
| Suppliers | 440/4 | €117,859 | €27,714 | -€90,145 | -76.5% |
| Taxes, remuneration and social security | 45 | €30,606 | €19,557 | -€11,049 | -36.1% |
| Taxes | 450/3 | €19,377 | €19,557 | +€180 | +0.9% |
| Remuneration and social security | 454/9 | €11,229 | - | -€11,229 | |
| Other amounts payable | 47/48 | - | €88,154 | +€88,154 | |
| Non-recurring operating income | 76A | - | €871 | +€871 | |
| Remuneration, social security and pensions | 62 | €38,786 | €0 | -€38,786 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,694 | €32,450 | +€2,756 | +9.3% |
| Other operating charges | 640/8 | €435 | €534 | +€99 | +22.7% |
| Gross operating margin | 9900 | €133,274 | €90,771 | -€42,504 | -31.9% |
| Operating profit (loss) | 9901 | €64,358 | €57,786 | -€6,572 | -10.2% |
| Financial income | 75/76B | €4,991 | €852 | -€4,138 | -82.9% |
| Recurring financial income | 75 | €4,991 | €852 | -€4,138 | -82.9% |
| Financial charges | 65/66B | €4,450 | €10,763 | +€6,313 | +141.9% |
| Recurring financial charges | 65 | €4,450 | €10,763 | +€6,313 | +141.9% |
| Profit (loss) for the period before taxes | 9903 | €64,899 | €47,876 | -€17,023 | -26.2% |
| Income taxes | 67/77 | €12,215 | €9,766 | -€2,449 | -20.1% |
| Profit (loss) for the period | 9904 | €52,683 | €38,110 | -€14,574 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,683 | €38,110 | -€14,574 | -27.7% |
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.