ABB AFFLIGEM: 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.
ABB AFFLIGEM
Largest movements
- Stocks and contracts -€996,829
down €996,829 (-96.3%), from €1.0m to €38,632
- Cash +€608,129
up €608,129 (+241%), from €252,699 to €860,828
mainly Stocks and contracts (+€996,829) and Net result for the year (+€123,419)
- Receivables within one year +€76,494
up €76,494 (+56.2%), from €136,097 to €212,591
of which Other amounts receivable: +€128,677
- Other debts -€424,801
down €424,801 (-100%), from €424,801 to €0
- Profit (loss) carried forward +€123,419
up €123,419, from -€36,731 to €86,688
- Accrued charges and deferred income -€18,301
down €18,301 (-100%), from €18,301 to €0
- Gross operating margin +€84,516
up €84,516 (+83.3%), from €101,484 to €186,000
- Write-downs +€50,758
new in 2025: €50,758
- Financial charges -€25,611
down €25,611 (-71.4%), from €35,890 to €10,280
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.
Derived cash bridge
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 | €1,424,258 | €1,112,051 | -€312,207 | -21.9% |
| Current assets | 29/58 | €1,424,258 | €1,112,051 | -€312,207 | -21.9% |
| Stocks and contracts in progress | 3 | €1,035,461 | €38,632 | -€996,829 | -96.3% |
| Stocks | 30/36 | €1,035,461 | €38,632 | -€996,829 | -96.3% |
| Amounts receivable within one year | 40/41 | €136,097 | €212,591 | +€76,494 | +56.2% |
| Trade receivables | 40 | €136,097 | €83,913 | -€52,184 | -38.3% |
| Other amounts receivable | 41 | €0 | €128,677 | +€128,677 | |
| Cash at bank and in hand | 54/58 | €252,699 | €860,828 | +€608,129 | +241% |
| Total equity and liabilities | 10/49 | €1,424,258 | €1,112,051 | -€312,207 | -21.9% |
| Equity | 10/15 | €843,269 | €966,688 | +€123,419 | +14.6% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €800,000 | €800,000 | = | 0.0% |
| Issued capital | 100 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €80,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80,000 | €80,000 | = | 0.0% |
| Legal reserve | 130 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,731 | €86,688 | +€123,419 | |
| Amounts payable | 17/49 | €580,988 | €145,363 | -€435,625 | -75.0% |
| Amounts payable within one year | 42/48 | €562,687 | €145,363 | -€417,324 | -74.2% |
| Trade debts | 44 | €3,981 | €1,519 | -€2,462 | -61.8% |
| Suppliers | 440/4 | €3,981 | €1,519 | -€2,462 | -61.8% |
| Taxes, remuneration and social security | 45 | €133,905 | €143,844 | +€9,939 | +7.4% |
| Taxes | 450/3 | €127,528 | €143,844 | +€16,316 | +12.8% |
| Remuneration and social security | 454/9 | €6,377 | €0 | -€6,377 | -100% |
| Other amounts payable | 47/48 | €424,801 | €0 | -€424,801 | -100% |
| Accrued charges and deferred income | 492/3 | €18,301 | €0 | -€18,301 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €50,758 | +€50,758 | |
| Other operating charges | 640/8 | €1,469 | €1,575 | +€106 | +7.2% |
| Gross operating margin | 9900 | €101,484 | €186,000 | +€84,516 | +83.3% |
| Operating profit (loss) | 9901 | €100,015 | €133,667 | +€33,652 | +33.6% |
| Financial income | 75/76B | €0 | €31 | +€31 | |
| Recurring financial income | 75 | €0 | €31 | +€31 | |
| Financial charges | 65/66B | €35,890 | €10,280 | -€25,611 | -71.4% |
| Recurring financial charges | 65 | €35,890 | €10,280 | -€25,611 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €64,125 | €123,419 | +€59,294 | +92.5% |
| Profit (loss) for the period | 9904 | €64,125 | €123,419 | +€59,294 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,125 | €123,419 | +€59,294 | +92.5% |
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 29 October 2026 via checked.be.