ABAC-JEF DILLEN: what changed
ABAC-JEF DILLEN
Largest movements
- Tangible fixed assets +€45,532
new in 2025: €45,532
- Cash -€27,425
down €27,425 (-23.0%), from €119,477 to €92,052
mainly Investment in fixed assets (net) (-€50,591) and Tax, wage and social debts (-€2,810)
- Receivables within one year -€16,027
down €16,027 (-11.4%), from €140,755 to €124,728
of which Trade receivables: -€16,527
- Trade debts +€6,284
up €6,284 (+56.0%), from €11,225 to €17,509
- Tax, wage and social debts -€2,810
down €2,810 (-12.7%), from €22,039 to €19,229
of which Taxes: -€3,040
- Gross operating margin +€36,146
up €36,146 (+68.4%), from €52,813 to €88,959
- Write-downs +€35,131
up €35,131, from -€8,508 to €26,623
- Depreciation +€3,709
up €3,709 (+275%), from €1,350 to €5,059
- Staff costs -€1,641
down €1,641 (-3.1%), from €52,853 to €51,213
- Taxes -€1,133
down €1,133 (-24.0%), from €4,719 to €3,586
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,246 | €268,106 | +€2,860 | +1.1% |
| Fixed assets | 21/28 | - | €45,532 | +€45,532 | |
| Tangible fixed assets | 22/27 | - | €45,532 | +€45,532 | |
| Furniture and vehicles | 24 | - | €45,532 | +€45,532 | |
| Current assets | 29/58 | €265,246 | €222,574 | -€42,672 | -16.1% |
| Amounts receivable within one year | 40/41 | €140,755 | €124,728 | -€16,027 | -11.4% |
| Trade receivables | 40 | €129,155 | €112,628 | -€16,527 | -12.8% |
| Other amounts receivable | 41 | €11,600 | €12,100 | +€500 | +4.3% |
| Cash at bank and in hand | 54/58 | €119,477 | €92,052 | -€27,425 | -23.0% |
| Deferred charges and accrued income | 490/1 | €5,014 | €5,794 | +€780 | +15.6% |
| Total equity and liabilities | 10/49 | €265,246 | €268,106 | +€2,860 | +1.1% |
| Equity | 10/15 | €230,248 | €229,690 | -€558 | -0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €65,246 | €66,354 | +€1,108 | +1.7% |
| Tax-exempt reserves | 132 | €23,500 | €23,500 | = | 0.0% |
| Distributable reserves | 133 | €41,746 | €42,854 | +€1,108 | +2.7% |
| Profit (loss) carried forward | 14 | €146,411 | €144,745 | -€1,666 | -1.1% |
| Amounts payable | 17/49 | €34,998 | €38,416 | +€3,418 | +9.8% |
| Amounts payable within one year | 42/48 | €34,998 | €38,416 | +€3,418 | +9.8% |
| Trade debts | 44 | €11,225 | €17,509 | +€6,284 | +56.0% |
| Suppliers | 440/4 | €11,225 | €17,509 | +€6,284 | +56.0% |
| Taxes, remuneration and social security | 45 | €22,039 | €19,229 | -€2,810 | -12.7% |
| Taxes | 450/3 | €15,612 | €12,571 | -€3,040 | -19.5% |
| Remuneration and social security | 454/9 | €6,427 | €6,657 | +€230 | +3.6% |
| Other amounts payable | 47/48 | €1,734 | €1,678 | -€56 | -3.3% |
| Remuneration, social security and pensions | 62 | €52,853 | €51,213 | -€1,641 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | €5,059 | +€3,709 | +275% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,508 | €26,623 | +€35,131 | |
| Other operating charges | 640/8 | €1,284 | €1,275 | -€9 | -0.7% |
| Gross operating margin | 9900 | €52,813 | €88,959 | +€36,146 | +68.4% |
| Operating profit (loss) | 9901 | €5,834 | €4,789 | -€1,045 | -17.9% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €74 | €95 | +€20 | +27.4% |
| Recurring financial charges | 65 | €74 | €95 | +€20 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €5,768 | €4,694 | -€1,074 | -18.6% |
| Income taxes | 67/77 | €4,719 | €3,586 | -€1,133 | -24.0% |
| Profit (loss) for the period | 9904 | €1,049 | €1,108 | +€59 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,049 | €1,108 | +€59 | +5.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.