AB Tech: what changed
Two fiscal 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.
What changed
AB Tech
NACE 42.110, Construction of roads and motorways
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€617,869
2024 · €2.5m-€1.9m
Equity
€5.6m
2024 · €5.4m+€217,869
Cash
€27,439
2024 · €16,122+€11,317
Balance sheet total
€14.7m
2024 · €14.8m-€48,154
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Trade debts +€1.3m
up €1.3m (+37.5%), from €3.5m to €4.8m
- Other debts -€1.2m
down €1.2m (-54.6%), from €2.3m to €1.0m
- Tax, wage and social debts -€246,365
down €246,365 (-53.7%), from €458,573 to €212,209
of which Taxes: -€128,369
- Profit (loss) carried forward +€217,869
up €217,869 (+5.1%), from €4.2m to €4.5m
Income statement
- Financial income -€957,883
down €957,883 (-86.2%), from €1.1m to €153,192
- Goods and materials +€950,364
up €950,364 (+6.8%), from €14.0m to €15.0m
of which Purchases: +€978,877
- Turnover +€782,140
up €782,140 (+3.3%), from €23.9m to €24.7m
- Services and other goods +€521,467
up €521,467 (+17.6%), from €3.0m to €3.5m
- Taxes -€302,524
down €302,524 (-57.9%), from €522,579 to €220,055
of which Taxes: -€300,314
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.
Result 2024
€2.5m
Turnover
+€782,140
Other operating income
+€32,379
Goods and materials
-€950,364
Services and other goods
-€521,467
Staff costs
-€297,621
Depreciation
-€280,013
Write-downs
+€19,393
Other operating charges
-€297
Financial income
-€957,883
Financial charges
-€33,404
Taxes
+€302,524
Result 2025
€617,869
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.
From operations
+€1.5m
Investment
-€1.0m
Financing
-€488,191
Cash 2024
€16,122
From operations (derived)
+€1.5m
Net result for the year
+€617,869
Depreciation
+€1.0m
Receivables after one year
+€96,242
Stocks and contracts
+€6,815
Receivables within one year
-€63,621
Deferred charges and accrued income
+€1,728
Trade debts
+€1.3m
Tax, wage and social debts
-€246,365
Other debts
-€1.2m
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
-€488,191
Debts after one year
-€10,176
Current portion of long-term debt
-€78,015
Contributions, distributions and other
-€400,000
Cash 2025
€27,439
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,764,749 | €14,716,595 | -€48,154 | -0.3% |
| Fixed assets | 21/28 | €4,655,634 | €4,637,327 | -€18,307 | -0.4% |
| Tangible fixed assets | 22/27 | €2,201,469 | €2,183,788 | -€17,681 | -0.8% |
| Plant, machinery and equipment | 23 | €107,219 | €136,746 | +€29,527 | +27.5% |
| Furniture and vehicles | 24 | €330,292 | €237,644 | -€92,648 | -28.1% |
| Leasing and similar rights | 25 | €1,763,958 | €1,809,398 | +€45,440 | +2.6% |
| Financial fixed assets | 28 | €2,454,165 | €2,453,539 | -€626 | 0.0% |
| Affiliated companies | 280/1 | €1,591,530 | €1,591,530 | = | 0.0% |
| Participating interests | 280 | €550,377 | €550,377 | = | 0.0% |
| Amounts receivable | 281 | €1,041,153 | €1,041,153 | = | 0.0% |
| Other financial fixed assets | 284/8 | €862,635 | €862,009 | -€626 | -0.1% |
| Shares | 284 | €78,075 | €78,075 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €784,560 | €783,934 | -€626 | -0.1% |
| Current assets | 29/58 | €10,109,115 | €10,079,268 | -€29,846 | -0.3% |
| Amounts receivable after more than one year | 29 | €96,242 | - | -€96,242 | |
| Trade receivables | 290 | €96,242 | - | -€96,242 | |
| Stocks and contracts in progress | 3 | €68,251 | €61,437 | -€6,815 | -10.0% |
| Stocks | 30/36 | €68,251 | €61,437 | -€6,815 | -10.0% |
| Raw materials and consumables | 30/31 | €68,251 | €61,437 | -€6,815 | -10.0% |
| Amounts receivable within one year | 40/41 | €9,926,771 | €9,990,392 | +€63,621 | +0.6% |
| Trade receivables | 40 | €9,078,311 | €8,671,090 | -€407,221 | -4.5% |
| Other amounts receivable | 41 | €848,460 | €1,319,302 | +€470,842 | +55.5% |
| Cash at bank and in hand | 54/58 | €16,122 | €27,439 | +€11,317 | +70.2% |
| Deferred charges and accrued income | 490/1 | €1,728 | - | -€1,728 | |
| Total equity and liabilities | 10/49 | €14,764,749 | €14,716,595 | -€48,154 | -0.3% |
| Equity | 10/15 | €5,388,908 | €5,606,778 | +€217,869 | +4.0% |
| Contributions | 10/11 | €322,262 | €322,262 | = | 0.0% |
| Capital | 10 | €322,262 | €322,262 | = | 0.0% |
| Issued capital | 100 | €322,262 | €322,262 | = | 0.0% |
| Reserves | 13 | €825,485 | €825,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,226 | €32,226 | = | 0.0% |
| Legal reserve | 130 | €32,226 | €32,226 | = | 0.0% |
| Distributable reserves | 133 | €793,259 | €793,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,241,161 | €4,459,031 | +€217,869 | +5.1% |
| Provisions and deferred taxes | 16 | €635,000 | €635,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €635,000 | €635,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €635,000 | €635,000 | = | 0.0% |
| Amounts payable | 17/49 | €8,740,840 | €8,474,817 | -€266,023 | -3.0% |
| Amounts payable after more than one year | 17 | €1,846,389 | €1,836,213 | -€10,176 | -0.6% |
| Financial debts | 170/4 | €1,846,389 | €1,836,213 | -€10,176 | -0.6% |
| Subordinated loans | 170 | €1,000,000 | €1,000,000 | = | 0.0% |
| Leasing and similar obligations | 172 | €846,389 | €836,213 | -€10,176 | -1.2% |
| Amounts payable within one year | 42/48 | €6,892,690 | €6,636,842 | -€255,848 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €710,033 | €632,018 | -€78,015 | -11.0% |
| Trade debts | 44 | €3,468,613 | €4,767,616 | +€1.3m | +37.5% |
| Suppliers | 440/4 | €3,468,613 | €4,767,616 | +€1.3m | +37.5% |
| Taxes, remuneration and social security | 45 | €458,573 | €212,209 | -€246,365 | -53.7% |
| Taxes | 450/3 | €245,016 | €116,646 | -€128,369 | -52.4% |
| Remuneration and social security | 454/9 | €213,557 | €95,562 | -€117,995 | -55.3% |
| Other amounts payable | 47/48 | €2,255,470 | €1,025,000 | -€1.2m | -54.6% |
| Accrued charges and deferred income | 492/3 | €1,762 | €1,762 | = | 0.0% |
| Operating income | 70/76A | €24,329,568 | €25,144,087 | +€814,519 | +3.3% |
| Turnover | 70 | €23,885,512 | €24,667,652 | +€782,140 | +3.3% |
| Other operating income | 74 | €444,056 | €476,434 | +€32,379 | +7.3% |
| Operating charges | 60/66A | €22,248,816 | €24,279,186 | +€2.0m | +9.1% |
| Goods for resale, raw materials and consumables | 60 | €14,043,311 | €14,993,675 | +€950,364 | +6.8% |
| Purchases | 600/8 | €14,007,983 | €14,986,860 | +€978,877 | +7.0% |
| Change in stocks: decrease (increase) | 609 | €35,328 | €6,815 | -€28,513 | -80.7% |
| Services and other goods | 61 | €2,957,371 | €3,478,838 | +€521,467 | +17.6% |
| Remuneration, social security and pensions | 62 | €4,425,808 | €4,723,429 | +€297,621 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €739,599 | €1,019,613 | +€280,013 | +37.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,183 | €5,791 | -€19,393 | -77.0% |
| Other operating charges | 640/8 | €57,543 | €57,840 | +€297 | +0.5% |
| Operating profit (loss) | 9901 | €2,080,752 | €864,901 | -€1.2m | -58.4% |
| Financial income | 75/76B | €1,111,075 | €153,192 | -€957,883 | -86.2% |
| Recurring financial income | 75 | €1,111,075 | €153,192 | -€957,883 | -86.2% |
| Income from financial fixed assets | 750 | €1,066,590 | €57,738 | -€1.0m | -94.6% |
| Income from current assets | 751 | €3,194 | - | -€3,194 | |
| Other financial income | 752/9 | €41,291 | €95,454 | +€54,163 | +131.2% |
| Financial charges | 65/66B | €146,764 | €180,168 | +€33,404 | +22.8% |
| Recurring financial charges | 65 | €146,764 | €180,168 | +€33,404 | +22.8% |
| Debt charges | 650 | €100,826 | €136,902 | +€36,075 | +35.8% |
| Other financial charges | 652/9 | €45,938 | €43,266 | -€2,671 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €3,045,063 | €837,925 | -€2.2m | -72.5% |
| Income taxes | 67/77 | €522,579 | €220,055 | -€302,524 | -57.9% |
| Taxes | 670/3 | €525,627 | €225,313 | -€300,314 | -57.1% |
| Tax adjustments and reversals of tax provisions | 77 | €3,048 | €5,258 | +€2,210 | +72.5% |
| Profit (loss) for the period | 9904 | €2,522,484 | €617,869 | -€1.9m | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,522,484 | €617,869 | -€1.9m | -75.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.