ABC ENGINEERING & MAINTENANCE: 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 ENGINEERING & MAINTENANCE
Largest movements
- Receivables after one year +€15,000
up €15,000 (+11.9%), from €126,000 to €141,000
- Cash +€13,096
up €13,096 (+47.4%), from €27,644 to €40,739
mainly Net result for the year (+€55,757) and Depreciation (+€3,490)
- Receivables within one year +€2,039
up €2,039 (+17.3%), from €11,755 to €13,794
- Profit (loss) carried forward +€55,757
up €55,757 (+48.1%), from €115,892 to €171,649
- Tax, wage and social debts -€23,552
down €23,552 (-50.2%), from €46,922 to €23,370
of which Taxes: -€22,016
- Trade debts -€4,436
down €4,436 (-78.4%), from €5,656 to €1,220
- Taxes -€1,826
down €1,826 (-10.4%), from €17,558 to €15,732
- Depreciation +€865
up €865 (+33.0%), from €2,625 to €3,490
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 | €171,470 | €199,907 | +€28,437 | +16.6% |
| Fixed assets | 21/28 | €6,071 | €4,374 | -€1,697 | -28.0% |
| Tangible fixed assets | 22/27 | €6,071 | €4,374 | -€1,697 | -28.0% |
| Plant, machinery and equipment | 23 | €1,239 | €1,592 | +€353 | +28.5% |
| Furniture and vehicles | 24 | €4,832 | €2,782 | -€2,050 | -42.4% |
| Current assets | 29/58 | €165,399 | €195,533 | +€30,135 | +18.2% |
| Amounts receivable after more than one year | 29 | €126,000 | €141,000 | +€15,000 | +11.9% |
| Other amounts receivable | 291 | €126,000 | €141,000 | +€15,000 | +11.9% |
| Amounts receivable within one year | 40/41 | €11,755 | €13,794 | +€2,039 | +17.3% |
| Trade receivables | 40 | €11,755 | €13,794 | +€2,039 | +17.3% |
| Cash at bank and in hand | 54/58 | €27,644 | €40,739 | +€13,096 | +47.4% |
| Total equity and liabilities | 10/49 | €171,470 | €199,907 | +€28,437 | +16.6% |
| Equity | 10/15 | €118,892 | €174,649 | +€55,757 | +46.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,892 | €171,649 | +€55,757 | +48.1% |
| Amounts payable | 17/49 | €52,578 | €25,258 | -€27,320 | -52.0% |
| Amounts payable within one year | 42/48 | €52,578 | €25,258 | -€27,320 | -52.0% |
| Trade debts | 44 | €5,656 | €1,220 | -€4,436 | -78.4% |
| Suppliers | 440/4 | €5,656 | €1,220 | -€4,436 | -78.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €46,922 | €23,370 | -€23,552 | -50.2% |
| Taxes | 450/3 | €45,386 | €23,370 | -€22,016 | -48.5% |
| Remuneration and social security | 454/9 | €1,535 | €0 | -€1,535 | -100.0% |
| Other amounts payable | 47/48 | €0 | €668 | +€668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,625 | €3,490 | +€865 | +33.0% |
| Other operating charges | 640/8 | €1,099 | €1,603 | +€504 | +45.8% |
| Gross operating margin | 9900 | €77,419 | €77,825 | +€406 | +0.5% |
| Operating profit (loss) | 9901 | €73,695 | €72,731 | -€964 | -1.3% |
| Financial income | 75/76B | €1 | €34 | +€33 | +3252.0% |
| Recurring financial income | 75 | €1 | €34 | +€33 | +3252.0% |
| Financial charges | 65/66B | €860 | €1,276 | +€417 | +48.5% |
| Recurring financial charges | 65 | €860 | €1,276 | +€417 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €72,836 | €71,489 | -€1,348 | -1.9% |
| Income taxes | 67/77 | €17,558 | €15,732 | -€1,826 | -10.4% |
| Profit (loss) for the period | 9904 | €55,279 | €55,757 | +€479 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,279 | €55,757 | +€479 | +0.9% |
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 6 October 2026 via checked.be.