ABBS CONCEPT: 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.
ABBS CONCEPT
Largest movements
- Receivables within one year -€41,772
down €41,772 (-27.8%), from €150,368 to €108,595
of which Trade receivables: -€46,158
- Cash -€23,004
no longer reported in 2025 (was €23,004)
mainly Investment in fixed assets (net) (-€56,357) and Trade debts (-€54,017)
- Tangible fixed assets +€22,749
up €22,749 (+28.6%), from €79,611 to €102,360
of which Furniture and vehicles: +€23,149
- Deferred charges and accrued income +€7,223
up €7,223 (+317%), from €2,278 to €9,502
- Trade debts -€54,017
down €54,017 (-56.1%), from €96,326 to €42,310
- Debts after one year +€48,211
up €48,211 (+631%), from €7,638 to €55,849
- Tax, wage and social debts -€30,868
down €30,868 (-90.1%), from €34,265 to €3,398
of which Taxes: -€15,488
- Other debts -€15,000
down €15,000 (-75.0%), from €20,000 to €5,000
- Current portion of long-term debt +€14,637
up €14,637 (+99.0%), from €14,786 to €29,423
- Gross operating margin -€43,171
down €43,171 (-23.9%), from €180,410 to €137,239
- Staff costs -€38,436
down €38,436 (-34.6%), from €110,940 to €72,503
- Depreciation +€10,631
up €10,631 (+46.5%), from €22,842 to €33,473
- Taxes -€7,551
down €7,551 (-64.7%), from €11,665 to €4,114
- Other operating charges +€2,192
up €2,192 (+78.8%), from €2,781 to €4,974
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 | €255,262 | €220,592 | -€34,669 | -13.6% |
| Fixed assets | 21/28 | €79,611 | €102,495 | +€22,884 | +28.7% |
| Tangible fixed assets | 22/27 | €79,611 | €102,360 | +€22,749 | +28.6% |
| Plant, machinery and equipment | 23 | €1,390 | €990 | -€400 | -28.8% |
| Furniture and vehicles | 24 | €78,222 | €101,370 | +€23,149 | +29.6% |
| Financial fixed assets | 28 | - | €135 | +€135 | |
| Current assets | 29/58 | €175,650 | €118,097 | -€57,553 | -32.8% |
| Amounts receivable within one year | 40/41 | €150,368 | €108,595 | -€41,772 | -27.8% |
| Trade receivables | 40 | €118,315 | €72,157 | -€46,158 | -39.0% |
| Other amounts receivable | 41 | €32,053 | €36,438 | +€4,385 | +13.7% |
| Cash at bank and in hand | 54/58 | €23,004 | - | -€23,004 | |
| Deferred charges and accrued income | 490/1 | €2,278 | €9,502 | +€7,223 | +317% |
| Total equity and liabilities | 10/49 | €255,262 | €220,592 | -€34,669 | -13.6% |
| Equity | 10/15 | €82,126 | €81,135 | -€991 | -1.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,718 | €68,718 | = | 0.0% |
| Distributable reserves | 133 | €68,718 | €68,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,408 | €10,417 | -€991 | -8.7% |
| Amounts payable | 17/49 | €173,136 | €139,457 | -€33,679 | -19.5% |
| Amounts payable after more than one year | 17 | €7,638 | €55,849 | +€48,211 | +631% |
| Financial debts | 170/4 | €7,638 | €55,849 | +€48,211 | +631% |
| Amounts payable within one year | 42/48 | €165,378 | €83,108 | -€82,270 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €14,786 | €29,423 | +€14,637 | +99.0% |
| Financial debts | 43 | - | €2,978 | +€2,978 | |
| Credit institutions | 430/8 | - | €2,978 | +€2,978 | |
| Trade debts | 44 | €96,326 | €42,310 | -€54,017 | -56.1% |
| Suppliers | 440/4 | €96,326 | €42,310 | -€54,017 | -56.1% |
| Taxes, remuneration and social security | 45 | €34,265 | €3,398 | -€30,868 | -90.1% |
| Taxes | 450/3 | €18,885 | €3,398 | -€15,488 | -82.0% |
| Remuneration and social security | 454/9 | €15,380 | - | -€15,380 | |
| Other amounts payable | 47/48 | €20,000 | €5,000 | -€15,000 | -75.0% |
| Accrued charges and deferred income | 492/3 | €120 | €500 | +€380 | +316% |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €110,940 | €72,503 | -€38,436 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,842 | €33,473 | +€10,631 | +46.5% |
| Other operating charges | 640/8 | €2,781 | €4,974 | +€2,192 | +78.8% |
| Non-recurring operating charges | 66A | - | €4,114 | +€4,114 | |
| Gross operating margin | 9900 | €180,410 | €137,239 | -€43,171 | -23.9% |
| Operating profit (loss) | 9901 | €43,848 | €22,175 | -€21,672 | -49.4% |
| Financial income | 75/76B | €1,027 | - | -€1,027 | |
| Recurring financial income | 75 | €827 | - | -€827 | |
| Non-recurring financial income | 76B | €200 | - | -€200 | |
| Financial charges | 65/66B | €8,821 | €6,920 | -€1,901 | -21.6% |
| Recurring financial charges | 65 | €6,762 | €6,920 | +€158 | +2.3% |
| Non-recurring financial charges | 66B | €2,059 | - | -€2,059 | |
| Profit (loss) for the period before taxes | 9903 | €36,054 | €15,255 | -€20,799 | -57.7% |
| Income taxes | 67/77 | €11,665 | €4,114 | -€7,551 | -64.7% |
| Profit (loss) for the period | 9904 | €24,388 | €11,141 | -€13,248 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,388 | €11,141 | -€13,248 | -54.3% |
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 13 October 2026 via checked.be.