ABA CarTech: 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.
ABA CarTech
Largest movements
- Cash +€48,891
up €48,891 (+17.2%), from €283,480 to €332,371
mainly Net result for the year (+€99,100) and Depreciation (+€17,555)
- Receivables within one year -€6,714
down €6,714 (-9.6%), from €69,664 to €62,950
of which Trade receivables: -€6,714
- Reserves +€99,100
up €99,100 (+73.6%), from €134,670 to €233,770
- Other debts -€67,000
down €67,000 (-36.2%), from €185,090 to €118,090
- Tax, wage and social debts +€10,649
up €10,649 (+20.3%), from €52,442 to €63,091
of which Taxes: +€11,965
- Trade debts -€7,385
down €7,385 (-20.1%), from €36,746 to €29,361
- Gross operating margin -€23,458
down €23,458 (-11.7%), from €200,485 to €177,027
- Taxes -€12,753
down €12,753 (-20.8%), from €61,282 to €48,530
- Depreciation +€9,524
up €9,524 (+118.6%), from €8,030 to €17,555
- Financial charges +€3,015
up €3,015 (+40.9%), from €7,373 to €10,388
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 | €458,948 | €494,311 | +€35,363 | +7.7% |
| Fixed assets | 21/28 | €34,269 | €30,014 | -€4,255 | -12.4% |
| Tangible fixed assets | 22/27 | €34,189 | €29,934 | -€4,255 | -12.4% |
| Plant, machinery and equipment | 23 | €14,829 | €22,152 | +€7,323 | +49.4% |
| Furniture and vehicles | 24 | €18,184 | €7,782 | -€10,401 | -57.2% |
| Other tangible fixed assets | 26 | €1,177 | €0 | -€1,177 | -100.0% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €424,678 | €464,297 | +€39,619 | +9.3% |
| Stocks and contracts in progress | 3 | €71,478 | €68,975 | -€2,502 | -3.5% |
| Stocks | 30/36 | €71,478 | €68,975 | -€2,502 | -3.5% |
| Amounts receivable within one year | 40/41 | €69,664 | €62,950 | -€6,714 | -9.6% |
| Trade receivables | 40 | €68,778 | €62,064 | -€6,714 | -9.8% |
| Other amounts receivable | 41 | €886 | €886 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €283,480 | €332,371 | +€48,891 | +17.2% |
| Deferred charges and accrued income | 490/1 | €56 | €0 | -€56 | -100.0% |
| Total equity and liabilities | 10/49 | €458,948 | €494,311 | +€35,363 | +7.7% |
| Equity | 10/15 | €184,670 | €283,770 | +€99,100 | +53.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €134,670 | €233,770 | +€99,100 | +73.6% |
| Distributable reserves | 133 | €134,670 | €233,770 | +€99,100 | +73.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €274,277 | €210,541 | -€63,736 | -23.2% |
| Amounts payable within one year | 42/48 | €274,277 | €210,541 | -€63,736 | -23.2% |
| Trade debts | 44 | €36,746 | €29,361 | -€7,385 | -20.1% |
| Suppliers | 440/4 | €36,746 | €29,361 | -€7,385 | -20.1% |
| Taxes, remuneration and social security | 45 | €52,442 | €63,091 | +€10,649 | +20.3% |
| Taxes | 450/3 | €51,126 | €63,091 | +€11,965 | +23.4% |
| Remuneration and social security | 454/9 | €1,316 | €0 | -€1,316 | -100.0% |
| Other amounts payable | 47/48 | €185,090 | €118,090 | -€67,000 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,030 | €17,555 | +€9,524 | +118.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,138 | €2,565 | +€426 | +19.9% |
| Gross operating margin | 9900 | €200,485 | €177,027 | -€23,458 | -11.7% |
| Operating profit (loss) | 9901 | €190,316 | €156,908 | -€33,409 | -17.6% |
| Financial income | 75/76B | €980 | €1,110 | +€130 | +13.3% |
| Recurring financial income | 75 | €980 | €1,110 | +€130 | +13.3% |
| Financial charges | 65/66B | €7,373 | €10,388 | +€3,015 | +40.9% |
| Recurring financial charges | 65 | €7,373 | €10,388 | +€3,015 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €183,923 | €147,629 | -€36,294 | -19.7% |
| Income taxes | 67/77 | €61,282 | €48,530 | -€12,753 | -20.8% |
| Profit (loss) for the period | 9904 | €122,641 | €99,100 | -€23,541 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €122,641 | €99,100 | -€23,541 | -19.2% |
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 6 October 2026 via checked.be.