ABC CONTRACTING: 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.
What changed
ABC CONTRACTING
NACE 28.299, Manufacture of machinery and equipment not elsewhere classified
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.9m
2024 · €856,783-€2.8m
Equity
€11.2m
2024 · €13.1m-€1.9m
Cash
€3.6m
2024 · €4.3m-€684,564
Balance sheet total
€33.4m
2024 · €48.6m-€15.2m
Largest movements
Assets
- Stocks and contracts -€11.1m
down €11.1m (-34.4%), from €32.1m to €21.1m
- Receivables within one year -€2.9m
down €2.9m (-40.2%), from €7.3m to €4.4m
of which Trade receivables: -€3.1m
- Cash -€684,564
down €684,564 (-15.9%), from €4.3m to €3.6m
mainly Advances received (-€11.0m) and Net result for the year (-€1.9m)
Equity and liabilities
- Advances received -€11.0m
down €11.0m (-36.3%), from €30.3m to €19.3m
- Profit (loss) carried forward -€1.9m
down €1.9m, from €951,337 to -€986,728
- Trade debts -€1.3m
down €1.3m (-33.6%), from €3.8m to €2.5m
- Other debts -€606,093
down €606,093 (-99.4%), from €609,893 to €3,800
Income statement
- Turnover +€12.4m
up €12.4m (+139.3%), from €8.9m to €21.3m
- Goods and materials -€2.5m
down €2.5m (-21.8%), from €11.7m to €9.1m
- Financial charges +€519,661
up €519,661 (+237.0%), from €219,290 to €738,951
- Services and other goods +€374,650
up €374,650 (+26.1%), from €1.4m to €1.8m
- Provisions +€215,592
up €215,592 (+41.1%), from -€524,509 to -€308,917
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
€856,783
Turnover
+€12.4m
Other operating income
-€39,660
Goods and materials
+€2.5m
Services and other goods
-€374,650
Staff costs
-€60,502
Depreciation
+€24,078
Provisions
-€215,592
Other operating charges
-€59,106
Other operating items
-€16.7m
Financial income
+€36,902
Financial charges
-€519,661
Taxes
+€212,165
Result 2025
-€1.9m
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.
From operations
-€999,502
Investment
+€314,938
Financing
€0
Cash 2024
€4.3m
From operations (derived)
-€999,502
Net result for the year
-€1.9m
Depreciation
+€201,750
Stocks and contracts
+€11.1m
Receivables within one year
+€2.9m
Deferred charges and accrued income
-€16,415
Provisions
-€308,917
Trade debts
-€1.3m
Tax, wage and social debts
-€36,117
Advances received
-€11.0m
Other debts
-€606,093
Investment (derived)
+€314,938
Investment in fixed assets (net)
+€16,676
Current investments
+€298,262
Cash 2025
€3.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,636,216 | €33,443,607 | -€15.2m | -31.2% |
| Fixed assets | 21/28 | €4,226,557 | €4,008,130 | -€218,427 | -5.2% |
| Tangible fixed assets | 22/27 | €1,287,816 | €1,303,753 | +€15,937 | +1.2% |
| Land and buildings | 22 | €765,571 | €732,237 | -€33,333 | -4.4% |
| Plant, machinery and equipment | 23 | €54,282 | €15,663 | -€38,619 | -71.1% |
| Furniture and vehicles | 24 | €66,314 | €95,862 | +€29,548 | +44.6% |
| Other tangible fixed assets | 26 | €401,650 | €457,001 | +€55,351 | +13.8% |
| Assets under construction and advance payments | 27 | €0 | €2,990 | +€2,990 | |
| Financial fixed assets | 28 | €2,938,741 | €2,704,377 | -€234,364 | -8.0% |
| Affiliated companies | 280/1 | €2,937,623 | €2,701,609 | -€236,014 | -8.0% |
| Amounts receivable | 281 | €2,937,623 | €2,701,609 | -€236,014 | -8.0% |
| Other financial fixed assets | 284/8 | €1,118 | €2,768 | +€1,650 | +147.6% |
| Amounts receivable and cash guarantees | 285/8 | €1,118 | €2,768 | +€1,650 | +147.6% |
| Current assets | 29/58 | €44,409,659 | €29,435,477 | -€15.0m | -33.7% |
| Stocks and contracts in progress | 3 | €32,135,379 | €21,068,641 | -€11.1m | -34.4% |
| Contracts in progress | 37 | €32,135,379 | €21,068,641 | -€11.1m | -34.4% |
| Amounts receivable within one year | 40/41 | €7,321,287 | €4,380,254 | -€2.9m | -40.2% |
| Trade receivables | 40 | €6,703,458 | €3,652,511 | -€3.1m | -45.5% |
| Other amounts receivable | 41 | €617,829 | €727,743 | +€109,914 | +17.8% |
| Current investments | 50/53 | €605,723 | €307,461 | -€298,262 | -49.2% |
| Other investments | 51/53 | €605,723 | €307,461 | -€298,262 | -49.2% |
| Cash at bank and in hand | 54/58 | €4,302,383 | €3,617,819 | -€684,564 | -15.9% |
| Deferred charges and accrued income | 490/1 | €44,887 | €61,302 | +€16,415 | +36.6% |
| Total equity and liabilities | 10/49 | €48,636,216 | €33,443,607 | -€15.2m | -31.2% |
| Equity | 10/15 | €13,143,704 | €11,205,639 | -€1.9m | -14.7% |
| Contributions | 10/11 | €10,000,000 | €10,000,000 | = | 0.0% |
| Capital | 10 | €10,000,000 | €10,000,000 | = | 0.0% |
| Issued capital | 100 | €10,000,000 | €10,000,000 | = | 0.0% |
| Reserves | 13 | €2,192,367 | €2,192,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €134,307 | €134,307 | = | 0.0% |
| Legal reserve | 130 | €134,307 | €134,307 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,500 | €210,500 | = | 0.0% |
| Distributable reserves | 133 | €1,847,560 | €1,847,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | €951,337 | -€986,728 | -€1.9m | |
| Provisions and deferred taxes | 16 | €308,917 | €0 | -€308,917 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €308,917 | €0 | -€308,917 | -100.0% |
| Other liabilities and charges | 164/5 | €308,917 | €0 | -€308,917 | -100.0% |
| Amounts payable | 17/49 | €35,183,594 | €22,237,969 | -€12.9m | -36.8% |
| Amounts payable within one year | 42/48 | €35,183,594 | €22,237,969 | -€12.9m | -36.8% |
| Trade debts | 44 | €3,836,354 | €2,548,054 | -€1.3m | -33.6% |
| Suppliers | 440/4 | €3,836,354 | €2,548,054 | -€1.3m | -33.6% |
| Advances received on contracts in progress | 46 | €30,338,200 | €19,323,086 | -€11.0m | -36.3% |
| Taxes, remuneration and social security | 45 | €399,147 | €363,029 | -€36,117 | -9.0% |
| Taxes | 450/3 | €223,863 | €124,497 | -€99,366 | -44.4% |
| Remuneration and social security | 454/9 | €175,283 | €238,532 | +€63,249 | +36.1% |
| Other amounts payable | 47/48 | €609,893 | €3,800 | -€606,093 | -99.4% |
| Operating income | 70/76A | €15,142,991 | €10,767,449 | -€4.4m | -28.9% |
| Turnover | 70 | €8,892,577 | €21,281,870 | +€12.4m | +139.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €5,651,197 | -€11,066,738 | -€16.7m | |
| Other operating income | 74 | €591,978 | €552,317 | -€39,660 | -6.7% |
| Non-recurring operating income | 76A | €7,240 | €0 | -€7,240 | -100.0% |
| Operating charges | 60/66A | €14,189,501 | €12,338,214 | -€1.9m | -13.0% |
| Goods for resale, raw materials and consumables | 60 | €11,661,419 | €9,124,360 | -€2.5m | -21.8% |
| Purchases | 600/8 | €11,661,419 | €9,124,360 | -€2.5m | -21.8% |
| Services and other goods | 61 | €1,437,035 | €1,811,685 | +€374,650 | +26.1% |
| Remuneration, social security and pensions | 62 | €1,304,905 | €1,365,407 | +€60,502 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,828 | €201,750 | -€24,078 | -10.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€524,509 | -€308,917 | +€215,592 | +41.1% |
| Other operating charges | 640/8 | €84,823 | €143,929 | +€59,106 | +69.7% |
| Operating profit (loss) | 9901 | €953,490 | -€1,570,764 | -€2.5m | |
| Financial income | 75/76B | €348,834 | €385,736 | +€36,902 | +10.6% |
| Recurring financial income | 75 | €348,834 | €385,736 | +€36,902 | +10.6% |
| Other financial income | 752/9 | €348,834 | €385,736 | +€36,902 | +10.6% |
| Financial charges | 65/66B | €219,290 | €738,951 | +€519,661 | +237.0% |
| Recurring financial charges | 65 | €219,290 | €738,951 | +€519,661 | +237.0% |
| Debt charges | 650 | €35 | - | -€35 | |
| Other financial charges | 652/9 | €219,255 | €738,951 | +€519,696 | +237.0% |
| Profit (loss) for the period before taxes | 9903 | €1,083,034 | -€1,923,979 | -€3.0m | |
| Income taxes | 67/77 | €226,251 | €14,086 | -€212,165 | -93.8% |
| Taxes | 670/3 | €226,251 | €14,086 | -€212,165 | -93.8% |
| Profit (loss) for the period | 9904 | €856,783 | -€1,938,065 | -€2.8m | |
| Transfer from tax-exempt reserves | 789 | €673,600 | - | -€673,600 | |
| Transfer to tax-exempt reserves | 689 | €210,500 | - | -€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,319,883 | -€1,938,065 | -€3.3m |
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 7 October 2026 via checked.be.