ABC RECRUITMENT: 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 RECRUITMENT
Largest movements
- Cash +€81,046
up €81,046 (+99.6%), from €81,369 to €162,415
mainly Net result for the year (+€59,415) and Tax, wage and social debts (+€19,170)
- Receivables within one year -€6,222
down €6,222 (-16.0%), from €38,849 to €32,627
of which Trade receivables: -€6,341
- Receivables after one year +€5,000
new in 2025: €5,000
- Reserves +€59,415
up €59,415 (+71.3%), from €83,332 to €142,747
- Tax, wage and social debts +€19,170
up €19,170 (+57.0%), from €33,612 to €52,783
- Gross operating margin +€3,580
up €3,580 (+4.6%), from €77,291 to €80,871
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.
Derived cash bridge
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 | €123,220 | €202,341 | +€79,121 | +64.2% |
| Fixed assets | 21/28 | €1,789 | €1,124 | -€665 | -37.2% |
| Tangible fixed assets | 22/27 | €1,789 | €1,124 | -€665 | -37.2% |
| Other tangible fixed assets | 26 | €1,789 | €1,124 | -€665 | -37.2% |
| Current assets | 29/58 | €121,431 | €201,217 | +€79,786 | +65.7% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 291 | - | €5,000 | +€5,000 | |
| Stocks and contracts in progress | 3 | €743 | €743 | = | 0.0% |
| Stocks | 30/36 | €743 | €743 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,849 | €32,627 | -€6,222 | -16.0% |
| Trade receivables | 40 | €37,994 | €31,653 | -€6,341 | -16.7% |
| Other amounts receivable | 41 | €855 | €974 | +€119 | +13.9% |
| Cash at bank and in hand | 54/58 | €81,369 | €162,415 | +€81,046 | +99.6% |
| Deferred charges and accrued income | 490/1 | €471 | €433 | -€38 | -8.0% |
| Total equity and liabilities | 10/49 | €123,220 | €202,341 | +€79,121 | +64.2% |
| Equity | 10/15 | €85,332 | €144,747 | +€59,415 | +69.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €83,332 | €142,747 | +€59,415 | +71.3% |
| Distributable reserves | 133 | €83,332 | €142,747 | +€59,415 | +71.3% |
| Amounts payable | 17/49 | €37,888 | €57,594 | +€19,706 | +52.0% |
| Amounts payable within one year | 42/48 | €37,888 | €57,594 | +€19,706 | +52.0% |
| Trade debts | 44 | €1,813 | €3,258 | +€1,445 | +79.7% |
| Suppliers | 440/4 | €1,813 | €3,258 | +€1,445 | +79.7% |
| Taxes, remuneration and social security | 45 | €33,612 | €52,783 | +€19,170 | +57.0% |
| Taxes | 450/3 | €33,612 | €52,783 | +€19,170 | +57.0% |
| Other amounts payable | 47/48 | €2,463 | €1,554 | -€909 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €665 | = | 0.0% |
| Other operating charges | 640/8 | €584 | €573 | -€12 | -2.0% |
| Gross operating margin | 9900 | €77,291 | €80,871 | +€3,580 | +4.6% |
| Operating profit (loss) | 9901 | €76,042 | €79,633 | +€3,591 | +4.7% |
| Financial income | 75/76B | €202 | €570 | +€369 | +183% |
| Recurring financial income | 75 | €202 | €570 | +€369 | +183% |
| Financial charges | 65/66B | €62 | €73 | +€12 | +19.2% |
| Recurring financial charges | 65 | €62 | €73 | +€12 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €76,182 | €80,130 | +€3,948 | +5.2% |
| Income taxes | 67/77 | €20,027 | €20,715 | +€687 | +3.4% |
| Profit (loss) for the period | 9904 | €56,154 | €59,415 | +€3,261 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,154 | €59,415 | +€3,261 | +5.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.