ABC ELECTRONICS: 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 ELECTRONICS
Largest movements
- Tangible fixed assets -€131,440
down €131,440 (-5.0%), from €2.6m to €2.5m
- Receivables after one year -€79,269
down €79,269 (-24.0%), from €330,288 to €251,019
- Financial fixed assets +€76,000
up €76,000 (+11.4%), from €665,000 to €741,000
- Debts after one year -€288,132
down €288,132 (-21.6%), from €1.3m to €1.0m
of which Financial debts: -€228,132
- Reserves +€151,715
up €151,715 (+14.6%), from €1.0m to €1.2m
of which Distributable reserves: +€151,715
- Financial income -€41,603
down €41,603 (-41.0%), from €101,586 to €59,983
- Gross operating margin +€25,063
up €25,063 (+6.5%), from €384,043 to €409,105
- Financial charges +€22,068
up €22,068 (+20.1%), from €109,539 to €131,607
- Depreciation -€19,670
down €19,670 (-13.0%), from €151,110 to €131,440
- Taxes -€12,541
down €12,541 (-26.0%), from €48,157 to €35,616
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 | €4,026,121 | €3,868,607 | -€157,513 | -3.9% |
| Fixed assets | 21/28 | €3,292,665 | €3,237,225 | -€55,440 | -1.7% |
| Tangible fixed assets | 22/27 | €2,627,665 | €2,496,225 | -€131,440 | -5.0% |
| Land and buildings | 22 | €2,627,665 | €2,496,225 | -€131,440 | -5.0% |
| Financial fixed assets | 28 | €665,000 | €741,000 | +€76,000 | +11.4% |
| Current assets | 29/58 | €733,456 | €631,383 | -€102,073 | -13.9% |
| Amounts receivable after more than one year | 29 | €330,288 | €251,019 | -€79,269 | -24.0% |
| Other amounts receivable | 291 | €330,288 | €251,019 | -€79,269 | -24.0% |
| Amounts receivable within one year | 40/41 | €127,767 | €97,732 | -€30,035 | -23.5% |
| Trade receivables | 40 | €27,669 | €6,809 | -€20,860 | -75.4% |
| Other amounts receivable | 41 | €100,098 | €90,923 | -€9,175 | -9.2% |
| Cash at bank and in hand | 54/58 | €274,603 | €281,819 | +€7,216 | +2.6% |
| Deferred charges and accrued income | 490/1 | €799 | €813 | +€14 | +1.8% |
| Total equity and liabilities | 10/49 | €4,026,121 | €3,868,607 | -€157,513 | -3.9% |
| Equity | 10/15 | €1,069,871 | €1,221,586 | +€151,715 | +14.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,039,871 | €1,191,586 | +€151,715 | +14.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,039,871 | €1,191,586 | +€151,715 | +14.6% |
| Amounts payable | 17/49 | €2,956,250 | €2,647,021 | -€309,228 | -10.5% |
| Amounts payable after more than one year | 17 | €1,336,505 | €1,048,373 | -€288,132 | -21.6% |
| Financial debts | 170/4 | €976,505 | €748,373 | -€228,132 | -23.4% |
| Other amounts payable | 178/9 | €360,000 | €300,000 | -€60,000 | -16.7% |
| Amounts payable within one year | 42/48 | €1,546,188 | €1,526,155 | -€20,034 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €239,894 | €228,132 | -€11,762 | -4.9% |
| Financial debts | 43 | €48,167 | €25,057 | -€23,109 | -48.0% |
| Credit institutions | 430/8 | €48,167 | €25,057 | -€23,109 | -48.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,938 | €3,938 | = | 0.0% |
| Taxes | 450/3 | €3,938 | €3,938 | = | 0.0% |
| Other amounts payable | 47/48 | €1,254,191 | €1,269,028 | +€14,838 | +1.2% |
| Accrued charges and deferred income | 492/3 | €73,556 | €72,494 | -€1,063 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,110 | €131,440 | -€19,670 | -13.0% |
| Other operating charges | 640/8 | €25,328 | €18,710 | -€6,618 | -26.1% |
| Gross operating margin | 9900 | €384,043 | €409,105 | +€25,063 | +6.5% |
| Operating profit (loss) | 9901 | €207,605 | €258,955 | +€51,351 | +24.7% |
| Financial income | 75/76B | €101,586 | €59,983 | -€41,603 | -41.0% |
| Recurring financial income | 75 | €101,586 | €59,983 | -€41,603 | -41.0% |
| Financial charges | 65/66B | €109,539 | €131,607 | +€22,068 | +20.1% |
| Recurring financial charges | 65 | €109,539 | €131,607 | +€22,068 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €199,651 | €187,331 | -€12,321 | -6.2% |
| Income taxes | 67/77 | €48,157 | €35,616 | -€12,541 | -26.0% |
| Profit (loss) for the period | 9904 | €151,495 | €151,715 | +€220 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €151,495 | €151,715 | +€220 | +0.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.