ABC CONSTRUCT: what changed
Two fiscal 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.
ABC CONSTRUCT
Largest movements
- Cash -€19,024
down €19,024 (-32.5%), from €58,466 to €39,442
mainly Investment in fixed assets (net) (-€64,599) and Other debts (-€11,766)
- Tangible fixed assets +€10,807
up €10,807 (+5.3%), from €204,170 to €214,977
of which Furniture and vehicles: +€29,103
- Receivables within one year -€9,136
down €9,136 (-27.0%), from €33,816 to €24,679
of which Trade receivables: -€11,346
- Stocks and contracts +€5,040
up €5,040 (+44.8%), from €11,256 to €16,297
of which Contracts in progress: +€5,892
- Debts after one year +€19,014
up €19,014 (+195.9%), from €9,705 to €28,719
- Other debts -€11,766
down €11,766 (-26.0%), from €45,192 to €33,426
- Current portion of long-term debt -€11,217
down €11,217 (-50.5%), from €22,203 to €10,986
- Tax, wage and social debts -€10,501
down €10,501 (-45.5%), from €23,099 to €12,598
of which Taxes: -€12,038
- Reserves +€3,476
up €3,476 (+50.7%), from €6,859 to €10,335
of which Distributable reserves: +€3,476
- Gross operating margin -€39,927
down €39,927 (-22.8%), from €175,471 to €135,544
- Taxes -€5,670
down €5,670 (-87.8%), from €6,460 to €790
- Depreciation +€2,749
up €2,749 (+5.4%), from €51,043 to €53,792
- Staff costs +€2,584
up €2,584 (+4.0%), from €64,317 to €66,902
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 | €311,311 | €296,235 | -€15,075 | -4.8% |
| Fixed assets | 21/28 | €204,170 | €214,977 | +€10,807 | +5.3% |
| Tangible fixed assets | 22/27 | €204,170 | €214,977 | +€10,807 | +5.3% |
| Land and buildings | 22 | €56,971 | €42,458 | -€14,512 | -25.5% |
| Plant, machinery and equipment | 23 | €57,622 | €53,839 | -€3,784 | -6.6% |
| Furniture and vehicles | 24 | €89,577 | €118,680 | +€29,103 | +32.5% |
| Current assets | 29/58 | €107,141 | €81,258 | -€25,883 | -24.2% |
| Stocks and contracts in progress | 3 | €11,256 | €16,297 | +€5,040 | +44.8% |
| Stocks | 30/36 | €10,756 | €9,905 | -€852 | -7.9% |
| Contracts in progress | 37 | €500 | €6,392 | +€5,892 | +1178.4% |
| Amounts receivable within one year | 40/41 | €33,816 | €24,679 | -€9,136 | -27.0% |
| Trade receivables | 40 | €33,816 | €22,470 | -€11,346 | -33.6% |
| Other amounts receivable | 41 | - | €2,210 | +€2,210 | |
| Cash at bank and in hand | 54/58 | €58,466 | €39,442 | -€19,024 | -32.5% |
| Deferred charges and accrued income | 490/1 | €3,603 | €840 | -€2,763 | -76.7% |
| Total equity and liabilities | 10/49 | €311,311 | €296,235 | -€15,075 | -4.8% |
| Equity | 10/15 | €193,952 | €194,095 | +€143 | +0.1% |
| Contributions | 10/11 | €68,592 | €68,592 | = | 0.0% |
| Reserves | 13 | €6,859 | €10,335 | +€3,476 | +50.7% |
| Non-distributable reserves | 130/1 | €6,859 | €6,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,859 | €6,859 | = | 0.0% |
| Distributable reserves | 133 | - | €3,476 | +€3,476 | |
| Profit (loss) carried forward | 14 | €118,501 | €115,168 | -€3,333 | -2.8% |
| Amounts payable | 17/49 | €117,359 | €102,140 | -€15,219 | -13.0% |
| Amounts payable after more than one year | 17 | €9,705 | €28,719 | +€19,014 | +195.9% |
| Financial debts | 170/4 | €9,705 | €28,719 | +€19,014 | +195.9% |
| Amounts payable within one year | 42/48 | €104,523 | €70,875 | -€33,648 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €22,203 | €10,986 | -€11,217 | -50.5% |
| Trade debts | 44 | €14,029 | €13,865 | -€164 | -1.2% |
| Suppliers | 440/4 | €14,029 | €13,865 | -€164 | -1.2% |
| Taxes, remuneration and social security | 45 | €23,099 | €12,598 | -€10,501 | -45.5% |
| Taxes | 450/3 | €14,811 | €2,773 | -€12,038 | -81.3% |
| Remuneration and social security | 454/9 | €8,288 | €9,825 | +€1,537 | +18.5% |
| Other amounts payable | 47/48 | €45,192 | €33,426 | -€11,766 | -26.0% |
| Accrued charges and deferred income | 492/3 | €3,131 | €2,546 | -€585 | -18.7% |
| Remuneration, social security and pensions | 62 | €64,317 | €66,902 | +€2,584 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,043 | €53,792 | +€2,749 | +5.4% |
| Other operating charges | 640/8 | €7,004 | €6,888 | -€116 | -1.7% |
| Non-recurring operating charges | 66A | €2,700 | - | -€2,700 | |
| Gross operating margin | 9900 | €175,471 | €135,544 | -€39,927 | -22.8% |
| Operating profit (loss) | 9901 | €50,407 | €7,962 | -€42,445 | -84.2% |
| Financial income | 75/76B | €74 | €87 | +€13 | +17.2% |
| Recurring financial income | 75 | €74 | €87 | +€13 | +17.2% |
| Financial charges | 65/66B | €5,203 | €3,782 | -€1,420 | -27.3% |
| Recurring financial charges | 65 | €5,203 | €3,782 | -€1,420 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €45,279 | €4,266 | -€41,012 | -90.6% |
| Income taxes | 67/77 | €6,460 | €790 | -€5,670 | -87.8% |
| Profit (loss) for the period | 9904 | €38,819 | €3,476 | -€35,343 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,819 | €3,476 | -€35,343 | -91.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.