ABBICO-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.
ABBICO-SERVICES
Largest movements
- Tangible fixed assets -€9,544
down €9,544 (-18.9%), from €50,567 to €41,024
of which Furniture and vehicles: -€11,719
- Receivables within one year +€6,326
up €6,326 (+72.0%), from €8,782 to €15,108
of which Trade receivables: +€4,324
- Cash -€3,811
down €3,811 (-3.3%), from €116,647 to €112,836
mainly Contributions, distributions and other (-€56,569) and Receivables within one year (-€6,326)
- Other debts +€42,392
up €42,392 (+1111.0%), from €3,816 to €46,208
- Reserves -€23,528
down €23,528 (-23.0%), from €102,286 to €78,758
- Profit (loss) carried forward -€17,241
down €17,241 (-100.0%), from €17,241 to €0
- Debts after one year -€5,645
down €5,645 (-27.9%), from €20,248 to €14,603
- Current portion of long-term debt -€2,171
down €2,171 (-27.8%), from €7,815 to €5,645
- Gross operating margin -€12,070
down €12,070 (-23.8%), from €50,633 to €38,564
- Taxes -€4,348
down €4,348 (-36.7%), from €11,854 to €7,506
- Depreciation +€2,540
up €2,540 (+23.2%), from €10,961 to €13,502
- Staff costs +€1,011
up €1,011, from -€1,011 to €0
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 | €178,478 | €171,437 | -€7,042 | -3.9% |
| Fixed assets | 21/28 | €51,253 | €41,710 | -€9,544 | -18.6% |
| Tangible fixed assets | 22/27 | €50,567 | €41,024 | -€9,544 | -18.9% |
| Land and buildings | 22 | €4,515 | €3,542 | -€973 | -21.6% |
| Plant, machinery and equipment | 23 | €1,617 | €4,765 | +€3,148 | +194.7% |
| Furniture and vehicles | 24 | €44,435 | €32,716 | -€11,719 | -26.4% |
| Financial fixed assets | 28 | €686 | €686 | = | 0.0% |
| Current assets | 29/58 | €127,225 | €129,727 | +€2,502 | +2.0% |
| Amounts receivable within one year | 40/41 | €8,782 | €15,108 | +€6,326 | +72.0% |
| Trade receivables | 40 | €6,993 | €11,317 | +€4,324 | +61.8% |
| Other amounts receivable | 41 | €1,789 | €3,791 | +€2,002 | +111.9% |
| Cash at bank and in hand | 54/58 | €116,647 | €112,836 | -€3,811 | -3.3% |
| Deferred charges and accrued income | 490/1 | €1,796 | €1,783 | -€13 | -0.7% |
| Total equity and liabilities | 10/49 | €178,478 | €171,437 | -€7,042 | -3.9% |
| Equity | 10/15 | €138,127 | €97,358 | -€40,769 | -29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,286 | €78,758 | -€23,528 | -23.0% |
| Distributable reserves | 133 | €102,286 | €78,758 | -€23,528 | -23.0% |
| Profit (loss) carried forward | 14 | €17,241 | €0 | -€17,241 | -100.0% |
| Amounts payable | 17/49 | €40,351 | €74,078 | +€33,727 | +83.6% |
| Amounts payable after more than one year | 17 | €20,248 | €14,603 | -€5,645 | -27.9% |
| Financial debts | 170/4 | €20,248 | €14,603 | -€5,645 | -27.9% |
| Amounts payable within one year | 42/48 | €20,103 | €59,475 | +€39,372 | +195.8% |
| Current portion of amounts payable after more than one year | 42 | €7,815 | €5,645 | -€2,171 | -27.8% |
| Trade debts | 44 | €6,006 | €3,898 | -€2,108 | -35.1% |
| Suppliers | 440/4 | €6,006 | €3,898 | -€2,108 | -35.1% |
| Taxes, remuneration and social security | 45 | €2,467 | €3,725 | +€1,258 | +51.0% |
| Taxes | 450/3 | €2,467 | €2,815 | +€348 | +14.1% |
| Remuneration and social security | 454/9 | €0 | €910 | +€910 | |
| Other amounts payable | 47/48 | €3,816 | €46,208 | +€42,392 | +1111.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€1,011 | €0 | +€1,011 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,961 | €13,502 | +€2,540 | +23.2% |
| Other operating charges | 640/8 | €623 | €835 | +€212 | +34.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €50,633 | €38,564 | -€12,070 | -23.8% |
| Operating profit (loss) | 9901 | €40,061 | €24,227 | -€15,834 | -39.5% |
| Financial income | 75/76B | €1 | €87 | +€86 | +6501.5% |
| Recurring financial income | 75 | €1 | €87 | +€86 | +6501.5% |
| Financial charges | 65/66B | €988 | €1,008 | +€20 | +2.0% |
| Recurring financial charges | 65 | €988 | €1,008 | +€20 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €39,074 | €23,307 | -€15,768 | -40.4% |
| Income taxes | 67/77 | €11,854 | €7,506 | -€4,348 | -36.7% |
| Profit (loss) for the period | 9904 | €27,220 | €15,801 | -€11,420 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,220 | €15,801 | -€11,420 | -42.0% |
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 12 October 2026 via checked.be.