ABC CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year -€10,921
down €10,921 (-59.3%), from €18,430 to €7,510
of which Trade receivables: -€11,238
- Stocks and contracts -€1,250
down €1,250 (-9.4%), from €13,250 to €12,000
- Deferred charges and accrued income +€367
up €367 (+46.2%), from €796 to €1,163
- Trade debts -€41,904
down €41,904 (-76.2%), from €54,998 to €13,094
- Profit (loss) carried forward +€41,559
up €41,559 (+29.1%), from -€142,872 to -€101,313
- Tax, wage and social debts -€27,876
down €27,876 (-51.8%), from €53,779 to €25,903
of which Remuneration and social security: -€27,428
- Other debts +€15,096
up €15,096 (+53.9%), from €27,989 to €43,085
- Short-term financial debts +€1,431
up €1,431 (+146.4%), from €977 to €2,409
- Staff costs -€114,032
down €114,032, from €112,950 to -€1,082
- Gross operating margin -€3,782
down €3,782 (-7.7%), from €49,212 to €45,430
- Financial charges +€2,934
up €2,934 (+558.2%), from €526 to €3,460
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,042 | €21,238 | -€11,804 | -35.7% |
| Fixed assets | 21/28 | €565 | €565 | = | 0.0% |
| Financial fixed assets | 28 | €565 | €565 | = | 0.0% |
| Current assets | 29/58 | €32,476 | €20,673 | -€11,804 | -36.3% |
| Stocks and contracts in progress | 3 | €13,250 | €12,000 | -€1,250 | -9.4% |
| Stocks | 30/36 | €13,250 | €12,000 | -€1,250 | -9.4% |
| Amounts receivable within one year | 40/41 | €18,430 | €7,510 | -€10,921 | -59.3% |
| Trade receivables | 40 | €18,430 | €7,192 | -€11,238 | -61.0% |
| Other amounts receivable | 41 | - | €318 | +€318 | |
| Deferred charges and accrued income | 490/1 | €796 | €1,163 | +€367 | +46.2% |
| Total equity and liabilities | 10/49 | €33,042 | €21,238 | -€11,804 | -35.7% |
| Equity | 10/15 | -€104,812 | -€63,253 | +€41,559 | +39.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,872 | -€101,313 | +€41,559 | +29.1% |
| Amounts payable | 17/49 | €137,853 | €84,491 | -€53,362 | -38.7% |
| Amounts payable within one year | 42/48 | €137,743 | €84,491 | -€53,252 | -38.7% |
| Financial debts | 43 | €977 | €2,409 | +€1,431 | +146.4% |
| Credit institutions | 430/8 | €977 | €2,409 | +€1,431 | +146.4% |
| Trade debts | 44 | €54,998 | €13,094 | -€41,904 | -76.2% |
| Suppliers | 440/4 | €54,998 | €13,094 | -€41,904 | -76.2% |
| Taxes, remuneration and social security | 45 | €53,779 | €25,903 | -€27,876 | -51.8% |
| Taxes | 450/3 | €447 | - | -€447 | |
| Remuneration and social security | 454/9 | €53,332 | €25,903 | -€27,428 | -51.4% |
| Other amounts payable | 47/48 | €27,989 | €43,085 | +€15,096 | +53.9% |
| Accrued charges and deferred income | 492/3 | €110 | - | -€110 | |
| Remuneration, social security and pensions | 62 | €112,950 | -€1,082 | -€114,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | - | -€361 | |
| Other operating charges | 640/8 | €1,311 | €1,495 | +€184 | +14.1% |
| Gross operating margin | 9900 | €49,212 | €45,430 | -€3,782 | -7.7% |
| Operating profit (loss) | 9901 | -€65,410 | €45,017 | +€110,426 | |
| Financial income | 75/76B | €24 | €2 | -€22 | -93.1% |
| Recurring financial income | 75 | €24 | €2 | -€22 | -93.1% |
| Financial charges | 65/66B | €526 | €3,460 | +€2,934 | +558.2% |
| Recurring financial charges | 65 | €526 | €3,460 | +€2,934 | +558.2% |
| Profit (loss) for the period before taxes | 9903 | -€65,912 | €41,559 | +€107,470 | |
| Profit (loss) for the period | 9904 | -€65,912 | €41,559 | +€107,470 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,912 | €41,559 | +€107,470 |
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 28 September 2026 via checked.be.