ABA SERVICES: 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.
ABA SERVICES
Largest movements
- Receivables within one year +€7,145
up €7,145 (+11.4%), from €62,717 to €69,862
- Receivables after one year -€5,856
down €5,856 (-2.9%), from €200,571 to €194,714
- Tangible fixed assets -€4,733
down €4,733 (-3.8%), from €123,945 to €119,211
of which Land and buildings: -€3,052
- Debts after one year -€7,527
down €7,527 (-11.1%), from €68,047 to €60,520
- Reserves +€5,179
up €5,179 (+2.1%), from €249,063 to €254,242
of which Distributable reserves: +€10,000
- Gross operating margin -€2,839
down €2,839 (-27.8%), from €10,199 to €7,361
- Financial charges +€2,655
up €2,655 (+51.2%), from €5,190 to €7,846
- Taxes -€953
down €953 (-22.0%), from €4,330 to €3,377
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 | €395,442 | €392,674 | -€2,768 | -0.7% |
| Fixed assets | 21/28 | €123,945 | €119,211 | -€4,733 | -3.8% |
| Tangible fixed assets | 22/27 | €123,945 | €119,211 | -€4,733 | -3.8% |
| Land and buildings | 22 | €109,800 | €106,748 | -€3,052 | -2.8% |
| Other tangible fixed assets | 26 | €14,145 | €12,463 | -€1,682 | -11.9% |
| Current assets | 29/58 | €271,497 | €273,462 | +€1,965 | +0.7% |
| Amounts receivable after more than one year | 29 | €200,571 | €194,714 | -€5,856 | -2.9% |
| Other amounts receivable | 291 | €200,571 | €194,714 | -€5,856 | -2.9% |
| Amounts receivable within one year | 40/41 | €62,717 | €69,862 | +€7,145 | +11.4% |
| Other amounts receivable | 41 | €62,717 | €69,862 | +€7,145 | +11.4% |
| Cash at bank and in hand | 54/58 | €1,210 | €1,886 | +€677 | +55.9% |
| Deferred charges and accrued income | 490/1 | €7,000 | €7,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €395,442 | €392,674 | -€2,768 | -0.7% |
| Equity | 10/15 | €258,009 | €260,897 | +€2,889 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €249,063 | €254,242 | +€5,179 | +2.1% |
| Tax-exempt reserves | 132 | €69,063 | €64,242 | -€4,821 | -7.0% |
| Distributable reserves | 133 | €180,000 | €190,000 | +€10,000 | +5.6% |
| Profit (loss) carried forward | 14 | €2,746 | €455 | -€2,291 | -83.4% |
| Provisions and deferred taxes | 16 | €13,808 | €12,603 | -€1,205 | -8.7% |
| Deferred taxes | 168 | €13,808 | €12,603 | -€1,205 | -8.7% |
| Amounts payable | 17/49 | €123,625 | €119,173 | -€4,452 | -3.6% |
| Amounts payable after more than one year | 17 | €68,047 | €60,520 | -€7,527 | -11.1% |
| Financial debts | 170/4 | €68,047 | €60,520 | -€7,527 | -11.1% |
| Amounts payable within one year | 42/48 | €55,577 | €58,123 | +€2,546 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €7,282 | €7,527 | +€245 | +3.4% |
| Financial debts | 43 | €1,691 | €1,645 | -€46 | -2.7% |
| Credit institutions | 430/8 | €1,691 | €1,645 | -€46 | -2.7% |
| Trade debts | 44 | €22,631 | €24,557 | +€1,926 | +8.5% |
| Suppliers | 440/4 | €22,631 | €24,557 | +€1,926 | +8.5% |
| Taxes, remuneration and social security | 45 | €23,974 | €24,394 | +€421 | +1.8% |
| Taxes | 450/3 | €23,974 | €24,394 | +€421 | +1.8% |
| Accrued charges and deferred income | 492/3 | - | €530 | +€530 | |
| Non-recurring operating income | 76A | €800 | €384 | -€416 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,733 | €4,733 | = | 0.0% |
| Other operating charges | 640/8 | €1,071 | €1,083 | +€12 | +1.1% |
| Non-recurring operating charges | 66A | €348 | €0 | -€348 | -100.0% |
| Gross operating margin | 9900 | €10,199 | €7,361 | -€2,839 | -27.8% |
| Operating profit (loss) | 9901 | €4,047 | €1,544 | -€2,503 | -61.9% |
| Financial income | 75/76B | €11,317 | €11,363 | +€46 | +0.4% |
| Recurring financial income | 75 | €11,317 | €11,363 | +€46 | +0.4% |
| Financial charges | 65/66B | €5,190 | €7,846 | +€2,655 | +51.2% |
| Recurring financial charges | 65 | €5,190 | €7,846 | +€2,655 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €10,174 | €5,061 | -€5,113 | -50.3% |
| Transfer from deferred taxes | 780 | €1,205 | €1,205 | = | 0.0% |
| Income taxes | 67/77 | €4,330 | €3,377 | -€953 | -22.0% |
| Profit (loss) for the period | 9904 | €7,049 | €2,889 | -€4,160 | -59.0% |
| Transfer from tax-exempt reserves | 789 | €4,821 | €4,821 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,869 | €7,709 | -€4,160 | -35.0% |
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 9 October 2026 via checked.be.