ABC-GROEP: what changed
Two financial 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-GROEP
Largest movements
- Receivables within one year +€21,489
up €21,489 (+161%), from €13,335 to €34,824
- Tangible fixed assets -€7,746
down €7,746 (-4.5%), from €170,246 to €162,500
of which Land and buildings: -€6,123
- Cash +€6,171
up €6,171 (+8.5%), from €72,189 to €78,361
mainly Net result for the year (+€56,339) and Trade debts (+€32,661)
- Trade debts +€32,661
up €32,661 (+370%), from €8,817 to €41,478
- Other debts -€10,439
down €10,439 (-15.6%), from €67,122 to €56,683
- Debts after one year -€8,840
down €8,840 (-26.5%), from €33,368 to €24,528
- Tax, wage and social debts +€4,500
up €4,500 (+69.6%), from €6,463 to €10,963
- Gross operating margin +€5,884
up €5,884 (+7.0%), from €84,501 to €90,385
- Taxes +€1,884
up €1,884 (+9.1%), from €20,617 to €22,501
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,647 | €280,191 | +€19,544 | +7.5% |
| Fixed assets | 21/28 | €170,246 | €162,500 | -€7,746 | -4.5% |
| Tangible fixed assets | 22/27 | €170,246 | €162,500 | -€7,746 | -4.5% |
| Land and buildings | 22 | €160,780 | €154,658 | -€6,123 | -3.8% |
| Plant, machinery and equipment | 23 | €2,614 | €1,877 | -€737 | -28.2% |
| Furniture and vehicles | 24 | €4,426 | €3,926 | -€500 | -11.3% |
| Other tangible fixed assets | 26 | €2,425 | €2,040 | -€386 | -15.9% |
| Current assets | 29/58 | €90,401 | €117,691 | +€27,290 | +30.2% |
| Amounts receivable within one year | 40/41 | €13,335 | €34,824 | +€21,489 | +161% |
| Trade receivables | 40 | €13,335 | €34,824 | +€21,489 | +161% |
| Cash at bank and in hand | 54/58 | €72,189 | €78,361 | +€6,171 | +8.5% |
| Deferred charges and accrued income | 490/1 | €4,877 | €4,507 | -€370 | -7.6% |
| Total equity and liabilities | 10/49 | €260,647 | €280,191 | +€19,544 | +7.5% |
| Equity | 10/15 | €135,611 | €137,684 | +€2,073 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,941 | €119,014 | +€2,073 | +1.8% |
| Distributable reserves | 133 | €116,941 | €119,014 | +€2,073 | +1.8% |
| Profit (loss) carried forward | 14 | €69 | €69 | = | 0.0% |
| Amounts payable | 17/49 | €125,037 | €142,507 | +€17,471 | +14.0% |
| Amounts payable after more than one year | 17 | €33,368 | €24,528 | -€8,840 | -26.5% |
| Financial debts | 170/4 | €33,368 | €24,528 | -€8,840 | -26.5% |
| Amounts payable within one year | 42/48 | €91,633 | €117,963 | +€26,330 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €8,687 | €8,840 | +€153 | +1.8% |
| Trade debts | 44 | €8,817 | €41,478 | +€32,661 | +370% |
| Suppliers | 440/4 | €8,817 | €41,478 | +€32,661 | +370% |
| Advances received on contracts in progress | 46 | €545 | €0 | -€545 | -100% |
| Taxes, remuneration and social security | 45 | €6,463 | €10,963 | +€4,500 | +69.6% |
| Taxes | 450/3 | €6,463 | €10,963 | +€4,500 | +69.6% |
| Other amounts payable | 47/48 | €67,122 | €56,683 | -€10,439 | -15.6% |
| Accrued charges and deferred income | 492/3 | €36 | €17 | -€20 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,546 | €7,746 | -€800 | -9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€191 | -€191 | |
| Other operating charges | 640/8 | €2,363 | €3,152 | +€789 | +33.4% |
| Gross operating margin | 9900 | €84,501 | €90,385 | +€5,884 | +7.0% |
| Operating profit (loss) | 9901 | €73,592 | €79,678 | +€6,086 | +8.3% |
| Financial income | 75/76B | €815 | €379 | -€436 | -53.5% |
| Recurring financial income | 75 | €815 | €379 | -€436 | -53.5% |
| Financial charges | 65/66B | €1,234 | €1,217 | -€17 | -1.4% |
| Recurring financial charges | 65 | €1,234 | €1,217 | -€17 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €73,173 | €78,840 | +€5,667 | +7.7% |
| Income taxes | 67/77 | €20,617 | €22,501 | +€1,884 | +9.1% |
| Profit (loss) for the period | 9904 | €52,555 | €56,339 | +€3,784 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,555 | €56,339 | +€3,784 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.