ABBS PROPERTY: 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.
What changed
ABBS PROPERTY
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€70,810
2024 · €73,664-€2,854
Equity
€472,227
2024 · €401,417+€70,810
Cash
€198,151
2024 · €214,089-€15,938
Balance sheet total
€2.5m
2024 · €2.5m-€17,663
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€80,004
down €80,004 (-4.0%), from €2.0m to €1.9m
- Profit (loss) carried forward +€70,810
up €70,810 (+39.0%), from €181,417 to €252,227
Income statement
- Gross operating margin -€2,651
down €2,651 (-1.1%), from €252,064 to €249,414
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.
Result 2024
€73,664
Gross operating margin
-€2,651
Depreciation
-€2,143
Other operating charges
-€753
Financial charges
+€1,681
Taxes
+€1,011
Result 2025
€70,810
raises the resultlowers the result
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.
From operations
+€130,585
Investment
-€66,519
Financing
-€80,004
Cash 2024
€214,089
From operations (derived)
+€130,585
Net result for the year
+€70,810
Depreciation
+€71,305
Receivables within one year
-€3,061
Trade debts
-€8,469
Investment (derived)
-€66,519
Investment in fixed assets (net)
-€66,519
Financing
-€80,004
Debts after one year
-€80,004
Cash 2025
€198,151
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,549,610 | €2,531,947 | -€17,663 | -0.7% |
| Fixed assets | 21/28 | €2,296,578 | €2,291,792 | -€4,786 | -0.2% |
| Tangible fixed assets | 22/27 | €2,296,578 | €2,291,792 | -€4,786 | -0.2% |
| Land and buildings | 22 | €2,219,568 | €2,224,915 | +€5,347 | +0.2% |
| Furniture and vehicles | 24 | €77,009 | €66,877 | -€10,133 | -13.2% |
| Current assets | 29/58 | €253,032 | €240,155 | -€12,877 | -5.1% |
| Amounts receivable within one year | 40/41 | €38,943 | €42,004 | +€3,061 | +7.9% |
| Trade receivables | 40 | €27,200 | €24,600 | -€2,600 | -9.6% |
| Other amounts receivable | 41 | €11,742 | €17,403 | +€5,661 | +48.2% |
| Cash at bank and in hand | 54/58 | €214,089 | €198,151 | -€15,938 | -7.4% |
| Total equity and liabilities | 10/49 | €2,549,610 | €2,531,947 | -€17,663 | -0.7% |
| Equity | 10/15 | €401,417 | €472,227 | +€70,810 | +17.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,417 | €252,227 | +€70,810 | +39.0% |
| Amounts payable | 17/49 | €2,148,193 | €2,059,719 | -€88,473 | -4.1% |
| Amounts payable after more than one year | 17 | €2,013,309 | €1,933,305 | -€80,004 | -4.0% |
| Financial debts | 170/4 | €2,013,309 | €1,933,305 | -€80,004 | -4.0% |
| Amounts payable within one year | 42/48 | €96,209 | €87,740 | -€8,469 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €80,004 | €80,004 | = | 0.0% |
| Trade debts | 44 | €9,380 | €911 | -€8,469 | -90.3% |
| Suppliers | 440/4 | €9,380 | €911 | -€8,469 | -90.3% |
| Taxes, remuneration and social security | 45 | €6,825 | €6,825 | = | 0.0% |
| Taxes | 450/3 | €6,825 | €6,825 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €38,675 | €38,675 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,162 | €71,305 | +€2,143 | +3.1% |
| Other operating charges | 640/8 | €20,160 | €20,913 | +€753 | +3.7% |
| Gross operating margin | 9900 | €252,064 | €249,414 | -€2,651 | -1.1% |
| Operating profit (loss) | 9901 | €162,743 | €157,196 | -€5,547 | -3.4% |
| Financial charges | 65/66B | €64,509 | €62,828 | -€1,681 | -2.6% |
| Recurring financial charges | 65 | €64,509 | €62,828 | -€1,681 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €98,234 | €94,369 | -€3,865 | -3.9% |
| Income taxes | 67/77 | €24,570 | €23,559 | -€1,011 | -4.1% |
| Profit (loss) for the period | 9904 | €73,664 | €70,810 | -€2,854 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,664 | €70,810 | -€2,854 | -3.9% |
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 18 October 2026 via checked.be.