ABB&Z AANNEMING: what changed
What changed
ABB&Z AANNEMING
NACE 41.003, General construction of other non-residential buildings
filed annual accounts (NBB)
Net result for the year
€67,802
2024 · €20,861+€46,941
Equity
€182,002
2024 · €114,200+€67,802
Cash
€3,601
2024 · €35,343-€31,742
Balance sheet total
€366,473
2024 · €303,582+€62,891
Largest movements
Assets
- Receivables within one year +€106,881
up €106,881 (+46.6%), from €229,157 to €336,039
of which Other amounts receivable: +€79,997
- Cash -€31,742
down €31,742 (-89.8%), from €35,343 to €3,601
mainly Receivables within one year (-€106,881) and Other debts (-€53,614)
- Tangible fixed assets -€9,706
down €9,706 (-30.2%), from €32,134 to €22,428
Equity and liabilities
- Profit (loss) carried forward +€67,802
up €67,802 (+325%), from €20,861 to €88,663
- Other debts -€53,614
no longer reported in 2025 (was €53,614)
- Trade debts +€47,287
up €47,287 (+148%), from €32,055 to €79,342
- Debts after one year -€27,399
down €27,399 (-42.1%), from €65,020 to €37,621
- Current portion of long-term debt +€16,162
up €16,162 (+224%), from €7,210 to €23,372
Income statement
- Gross operating margin +€94,864
up €94,864 (+122%), from €77,561 to €172,425
- Taxes +€20,181
up €20,181 (+354%), from €5,709 to €25,890
- Write-downs +€14,792
new in 2025: €14,792
- Staff costs +€13,885
up €13,885 (+30.6%), from €45,430 to €59,315
- Financial income +€3,407
up €3,407 (+41.7%), from €8,160 to €11,566
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.
Result 2024
€20,861
Gross operating margin
+€94,864
Staff costs
-€13,885
Depreciation
+€497
Write-downs
-€14,792
Other operating charges
-€2,065
Financial income
+€3,407
Financial charges
-€904
Taxes
-€20,181
Result 2025
€67,802
raises the resultlowers the result
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.
From operations
-€22,360
Investment
+€1,855
Financing
-€11,237
Cash 2024
€35,343
From operations (derived)
-€22,360
Net result for the year
+€67,802
Depreciation
+€9,706
Receivables within one year
-€106,881
Deferred charges and accrued income
+€687
Trade debts
+€47,287
Tax, wage and social debts
+€9,637
Other debts
-€53,614
Accrued charges and deferred income
+€3,016
Investment (derived)
+€1,855
Investment in fixed assets (net)
+€1,855
Financing
-€11,237
Debts after one year
-€27,399
Current portion of long-term debt
+€16,162
Cash 2025
€3,601
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,582 | €366,473 | +€62,891 | +20.7% |
| Fixed assets | 21/28 | €38,394 | €26,833 | -€11,561 | -30.1% |
| Tangible fixed assets | 22/27 | €32,134 | €22,428 | -€9,706 | -30.2% |
| Plant, machinery and equipment | 23 | €32,134 | €22,428 | -€9,706 | -30.2% |
| Financial fixed assets | 28 | €6,260 | €4,405 | -€1,855 | -29.6% |
| Current assets | 29/58 | €265,188 | €339,640 | +€74,452 | +28.1% |
| Amounts receivable within one year | 40/41 | €229,157 | €336,039 | +€106,881 | +46.6% |
| Trade receivables | 40 | €25,822 | €52,707 | +€26,885 | +104% |
| Other amounts receivable | 41 | €203,335 | €283,332 | +€79,997 | +39.3% |
| Cash at bank and in hand | 54/58 | €35,343 | €3,601 | -€31,742 | -89.8% |
| Deferred charges and accrued income | 490/1 | €687 | - | -€687 | |
| Total equity and liabilities | 10/49 | €303,582 | €366,473 | +€62,891 | +20.7% |
| Equity | 10/15 | €114,200 | €182,002 | +€67,802 | +59.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €63,339 | €63,339 | = | 0.0% |
| Distributable reserves | 133 | €63,339 | €63,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,861 | €88,663 | +€67,802 | +325% |
| Amounts payable | 17/49 | €189,382 | €184,471 | -€4,911 | -2.6% |
| Amounts payable after more than one year | 17 | €65,020 | €37,621 | -€27,399 | -42.1% |
| Financial debts | 170/4 | €65,020 | €37,621 | -€27,399 | -42.1% |
| Amounts payable within one year | 42/48 | €124,362 | €143,834 | +€19,472 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €7,210 | €23,372 | +€16,162 | +224% |
| Trade debts | 44 | €32,055 | €79,342 | +€47,287 | +148% |
| Suppliers | 440/4 | €32,055 | €79,342 | +€47,287 | +148% |
| Taxes, remuneration and social security | 45 | €31,483 | €41,120 | +€9,637 | +30.6% |
| Taxes | 450/3 | €23,470 | €35,553 | +€12,083 | +51.5% |
| Remuneration and social security | 454/9 | €8,013 | €5,567 | -€2,446 | -30.5% |
| Other amounts payable | 47/48 | €53,614 | - | -€53,614 | |
| Accrued charges and deferred income | 492/3 | - | €3,016 | +€3,016 | |
| Remuneration, social security and pensions | 62 | €45,430 | €59,315 | +€13,885 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,203 | €9,706 | -€497 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,792 | +€14,792 | |
| Other operating charges | 640/8 | €716 | €2,781 | +€2,065 | +289% |
| Gross operating margin | 9900 | €77,561 | €172,425 | +€94,864 | +122% |
| Operating profit (loss) | 9901 | €21,212 | €85,832 | +€64,619 | +305% |
| Financial income | 75/76B | €8,160 | €11,566 | +€3,407 | +41.7% |
| Recurring financial income | 75 | €8,160 | €11,566 | +€3,407 | +41.7% |
| Financial charges | 65/66B | €2,802 | €3,706 | +€904 | +32.3% |
| Recurring financial charges | 65 | €2,802 | €3,706 | +€904 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €26,570 | €93,692 | +€67,122 | +253% |
| Income taxes | 67/77 | €5,709 | €25,890 | +€20,181 | +354% |
| Profit (loss) for the period | 9904 | €20,861 | €67,802 | +€46,941 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €20,861 | €67,802 | +€46,941 | +225% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.