ABBC Holding: 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.
ABBC Holding
Largest movements
- Cash +€22,954
up €22,954 (+154%), from €14,875 to €37,829
mainly Net result for the year (+€21,166) and Debts after one year (+€17,676)
- Tangible fixed assets +€22,317
up €22,317 (+149%), from €15,006 to €37,323
of which Leasing and similar rights: +€22,817
- Reserves +€21,166
up €21,166 (+193%), from €10,965 to €32,131
- Debts after one year +€17,676
new in 2025: €17,676
- Current portion of long-term debt +€5,271
new in 2025: €5,271
- Other debts -€2,644
down €2,644 (-49.7%), from €5,319 to €2,675
- Trade debts +€2,026
up €2,026 (+2,372%), from €85 to €2,111
- Gross operating margin +€18,200
up €18,200 (+108%), from €16,857 to €35,057
- Depreciation +€6,266
up €6,266 (+841%), from €745 to €7,012
- Taxes +€1,874
up €1,874 (+62.5%), from €2,998 to €4,872
- Financial charges +€1,181
up €1,181 (+2,695%), from €44 to €1,224
- Other operating charges +€398
up €398 (+103%), from €387 to €786
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 | €34,836 | €79,506 | +€44,670 | +128% |
| Fixed assets | 21/28 | €16,312 | €38,338 | +€22,026 | +135% |
| Intangible fixed assets | 21 | €1,305 | €1,015 | -€290 | -22.2% |
| Tangible fixed assets | 22/27 | €15,006 | €37,323 | +€22,317 | +149% |
| Plant, machinery and equipment | 23 | €1,582 | €1,825 | +€243 | +15.4% |
| Furniture and vehicles | 24 | €1,295 | €1,798 | +€502 | +38.8% |
| Leasing and similar rights | 25 | - | €22,817 | +€22,817 | |
| Other tangible fixed assets | 26 | €12,129 | €10,884 | -€1,245 | -10.3% |
| Current assets | 29/58 | €18,524 | €41,167 | +€22,643 | +122% |
| Amounts receivable within one year | 40/41 | €3,649 | €3,151 | -€498 | -13.7% |
| Trade receivables | 40 | €3,649 | €3,151 | -€498 | -13.7% |
| Cash at bank and in hand | 54/58 | €14,875 | €37,829 | +€22,954 | +154% |
| Deferred charges and accrued income | 490/1 | - | €187 | +€187 | |
| Total equity and liabilities | 10/49 | €34,836 | €79,506 | +€44,670 | +128% |
| Equity | 10/15 | €20,965 | €42,131 | +€21,166 | +101% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,965 | €32,131 | +€21,166 | +193% |
| Distributable reserves | 133 | €10,965 | €32,131 | +€21,166 | +193% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,871 | €37,374 | +€23,504 | +169% |
| Amounts payable after more than one year | 17 | - | €17,676 | +€17,676 | |
| Financial debts | 170/4 | - | €17,676 | +€17,676 | |
| Amounts payable within one year | 42/48 | €13,871 | €19,698 | +€5,827 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,271 | +€5,271 | |
| Trade debts | 44 | €85 | €2,111 | +€2,026 | +2,372% |
| Suppliers | 440/4 | €85 | €2,111 | +€2,026 | +2,372% |
| Taxes, remuneration and social security | 45 | €8,466 | €9,640 | +€1,174 | +13.9% |
| Taxes | 450/3 | €8,466 | €9,640 | +€1,174 | +13.9% |
| Other amounts payable | 47/48 | €5,319 | €2,675 | -€2,644 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €7,012 | +€6,266 | +841% |
| Other operating charges | 640/8 | €387 | €786 | +€398 | +103% |
| Gross operating margin | 9900 | €16,857 | €35,057 | +€18,200 | +108% |
| Operating profit (loss) | 9901 | €15,725 | €27,260 | +€11,535 | +73.4% |
| Financial income | 75/76B | €1 | €3 | +€2 | +226% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +226% |
| Financial charges | 65/66B | €44 | €1,224 | +€1,181 | +2,695% |
| Recurring financial charges | 65 | €44 | €1,224 | +€1,181 | +2,695% |
| Profit (loss) for the period before taxes | 9903 | €15,682 | €26,038 | +€10,356 | +66.0% |
| Income taxes | 67/77 | €2,998 | €4,872 | +€1,874 | +62.5% |
| Profit (loss) for the period | 9904 | €12,683 | €21,166 | +€8,483 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,683 | €21,166 | +€8,483 | +66.9% |
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 15 October 2026 via checked.be.