ABC MOBILE: 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 MOBILE
Largest movements
- Stocks and contracts +€1.4m
up €1.4m (+35.6%), from €3.8m to €5.2m
- Cash -€361,122
down €361,122 (-43.4%), from €831,215 to €470,093
mainly Stocks and contracts (-€1.4m) and Advances received (-€444,208)
- Receivables within one year +€258,402
up €258,402 (+276.5%), from €93,470 to €351,871
of which Trade receivables: +€144,460
- Tangible fixed assets -€112,955
down €112,955 (-9.6%), from €1.2m to €1.1m
of which Land and buildings: -€71,673
- Reserves +€857,472
up €857,472 (+32.4%), from €2.6m to €3.5m
of which Distributable reserves: +€881,174
- Accrued charges and deferred income +€733,546
up €733,546 (+99.3%), from €738,889 to €1.5m
- Advances received -€444,208
down €444,208 (-100.0%), from €444,208 to €0
- Trade debts +€141,743
up €141,743 (+118.2%), from €119,960 to €261,703
- Debts after one year -€126,512
down €126,512 (-13.6%), from €930,786 to €804,274
- Gross operating margin +€313,492
up €313,492 (+19.7%), from €1.6m to €1.9m
- Staff costs +€96,873
up €96,873 (+53.5%), from €181,171 to €278,044
- Taxes +€69,091
up €69,091 (+16.9%), from €407,673 to €476,764
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 | €5,930,745 | €7,078,914 | +€1.1m | +19.4% |
| Fixed assets | 21/28 | €1,173,931 | €1,060,976 | -€112,955 | -9.6% |
| Tangible fixed assets | 22/27 | €1,173,931 | €1,060,976 | -€112,955 | -9.6% |
| Land and buildings | 22 | €1,018,177 | €946,504 | -€71,673 | -7.0% |
| Plant, machinery and equipment | 23 | €71,920 | €63,057 | -€8,864 | -12.3% |
| Furniture and vehicles | 24 | €83,833 | €51,416 | -€32,417 | -38.7% |
| Current assets | 29/58 | €4,756,814 | €6,017,937 | +€1.3m | +26.5% |
| Stocks and contracts in progress | 3 | €3,822,449 | €5,184,141 | +€1.4m | +35.6% |
| Stocks | 30/36 | €3,822,449 | €5,184,141 | +€1.4m | +35.6% |
| Amounts receivable within one year | 40/41 | €93,470 | €351,871 | +€258,402 | +276.5% |
| Trade receivables | 40 | €79,004 | €223,464 | +€144,460 | +182.9% |
| Other amounts receivable | 41 | €14,465 | €128,407 | +€113,942 | +787.7% |
| Cash at bank and in hand | 54/58 | €831,215 | €470,093 | -€361,122 | -43.4% |
| Deferred charges and accrued income | 490/1 | €9,681 | €11,831 | +€2,150 | +22.2% |
| Total equity and liabilities | 10/49 | €5,930,745 | €7,078,914 | +€1.1m | +19.4% |
| Equity | 10/15 | €3,244,880 | €4,102,352 | +€857,472 | +26.4% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €2,644,880 | €3,502,352 | +€857,472 | +32.4% |
| Non-distributable reserves | 130/1 | €60,000 | €60,000 | = | 0.0% |
| Legal reserve | 130 | €60,000 | €60,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €282,481 | €258,779 | -€23,702 | -8.4% |
| Distributable reserves | 133 | €2,302,399 | €3,183,574 | +€881,174 | +38.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €94,160 | €86,260 | -€7,901 | -8.4% |
| Deferred taxes | 168 | €94,160 | €86,260 | -€7,901 | -8.4% |
| Amounts payable | 17/49 | €2,591,705 | €2,890,302 | +€298,597 | +11.5% |
| Amounts payable after more than one year | 17 | €930,786 | €804,274 | -€126,512 | -13.6% |
| Financial debts | 170/4 | €930,786 | €804,274 | -€126,512 | -13.6% |
| Amounts payable within one year | 42/48 | €922,030 | €613,592 | -€308,438 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | €128,132 | €115,502 | -€12,630 | -9.9% |
| Trade debts | 44 | €119,960 | €261,703 | +€141,743 | +118.2% |
| Suppliers | 440/4 | €119,960 | €261,703 | +€141,743 | +118.2% |
| Advances received on contracts in progress | 46 | €444,208 | €0 | -€444,208 | -100.0% |
| Taxes, remuneration and social security | 45 | €229,730 | €236,388 | +€6,657 | +2.9% |
| Taxes | 450/3 | €191,906 | €193,327 | +€1,420 | +0.7% |
| Remuneration and social security | 454/9 | €37,824 | €43,061 | +€5,237 | +13.8% |
| Accrued charges and deferred income | 492/3 | €738,889 | €1,472,435 | +€733,546 | +99.3% |
| Non-recurring operating income | 76A | - | €2,893 | +€2,893 | |
| Remuneration, social security and pensions | 62 | €181,171 | €278,044 | +€96,873 | +53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,132 | €126,323 | +€4,191 | +3.4% |
| Other operating charges | 640/8 | €23,531 | €17,361 | -€6,170 | -26.2% |
| Gross operating margin | 9900 | €1,589,634 | €1,903,126 | +€313,492 | +19.7% |
| Operating profit (loss) | 9901 | €1,262,800 | €1,481,398 | +€218,598 | +17.3% |
| Financial income | 75/76B | €1,079 | €6,527 | +€5,448 | +504.7% |
| Recurring financial income | 75 | €1,079 | €6,527 | +€5,448 | +504.7% |
| Financial charges | 65/66B | €26,422 | €16,590 | -€9,832 | -37.2% |
| Recurring financial charges | 65 | €26,422 | €16,590 | -€9,832 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €1,237,457 | €1,471,335 | +€233,878 | +18.9% |
| Transfer from deferred taxes | 780 | €7,901 | €7,901 | = | 0.0% |
| Income taxes | 67/77 | €407,673 | €476,764 | +€69,091 | +16.9% |
| Profit (loss) for the period | 9904 | €837,685 | €1,002,472 | +€164,787 | +19.7% |
| Transfer from tax-exempt reserves | 789 | €23,702 | €23,702 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €861,387 | €1,026,174 | +€164,787 | +19.1% |
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 1 October 2026 via checked.be.