ABC Service: 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 Service
Largest movements
- Tangible fixed assets +€76,803
up €76,803 (+186.1%), from €41,266 to €118,069
of which Furniture and vehicles: +€76,059
- Receivables within one year +€43,857
up €43,857 (+228.9%), from €19,157 to €63,014
of which Trade receivables: +€44,104
- Cash +€10,405
up €10,405 (+66.9%), from €15,561 to €25,967
mainly Debts after one year (+€39,653) and Tax, wage and social debts (+€33,127)
- Debts after one year +€39,653
new in 2025: €39,653
- Tax, wage and social debts +€33,127
up €33,127 (+280.2%), from €11,824 to €44,951
of which Taxes: +€19,768
- Current portion of long-term debt +€26,519
new in 2025: €26,519
- Short-term financial debts +€25,000
new in 2025: €25,000
- Trade debts +€14,895
up €14,895 (+532.7%), from €2,796 to €17,692
- Gross operating margin +€104,747
up €104,747 (+214.9%), from €48,738 to €153,485
- Staff costs +€102,617
new in 2025: €102,617
- Depreciation +€12,897
up €12,897 (+120.6%), from €10,690 to €23,587
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 | €76,780 | €209,106 | +€132,326 | +172.3% |
| Fixed assets | 21/28 | €41,266 | €118,569 | +€77,303 | +187.3% |
| Tangible fixed assets | 22/27 | €41,266 | €118,069 | +€76,803 | +186.1% |
| Plant, machinery and equipment | 23 | €15,157 | €16,081 | +€924 | +6.1% |
| Furniture and vehicles | 24 | €24,309 | €100,367 | +€76,059 | +312.9% |
| Other tangible fixed assets | 26 | €1,800 | €1,620 | -€180 | -10.0% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €35,514 | €90,537 | +€55,023 | +154.9% |
| Amounts receivable within one year | 40/41 | €19,157 | €63,014 | +€43,857 | +228.9% |
| Trade receivables | 40 | €18,910 | €63,014 | +€44,104 | +233.2% |
| Other amounts receivable | 41 | €247 | - | -€247 | |
| Cash at bank and in hand | 54/58 | €15,561 | €25,967 | +€10,405 | +66.9% |
| Deferred charges and accrued income | 490/1 | €796 | €1,556 | +€761 | +95.6% |
| Total equity and liabilities | 10/49 | €76,780 | €209,106 | +€132,326 | +172.3% |
| Equity | 10/15 | €62,129 | €49,338 | -€12,792 | -20.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,136 | €43,136 | = | 0.0% |
| Distributable reserves | 133 | €43,136 | €43,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,994 | €3,202 | -€12,792 | -80.0% |
| Amounts payable | 17/49 | €14,651 | €159,768 | +€145,118 | +990.5% |
| Amounts payable after more than one year | 17 | - | €39,653 | +€39,653 | |
| Financial debts | 170/4 | - | €39,653 | +€39,653 | |
| Amounts payable within one year | 42/48 | €14,651 | €120,115 | +€105,464 | +719.9% |
| Current portion of amounts payable after more than one year | 42 | - | €26,519 | +€26,519 | |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €2,796 | €17,692 | +€14,895 | +532.7% |
| Suppliers | 440/4 | €2,796 | €17,692 | +€14,895 | +532.7% |
| Taxes, remuneration and social security | 45 | €11,824 | €44,951 | +€33,127 | +280.2% |
| Taxes | 450/3 | €11,824 | €31,592 | +€19,768 | +167.2% |
| Remuneration and social security | 454/9 | - | €13,360 | +€13,360 | |
| Other amounts payable | 47/48 | €31 | €5,953 | +€5,922 | +19285.2% |
| Non-recurring operating income | 76A | €509 | - | -€509 | |
| Remuneration, social security and pensions | 62 | - | €102,617 | +€102,617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,690 | €23,587 | +€12,897 | +120.6% |
| Other operating charges | 640/8 | €8,777 | €9,979 | +€1,202 | +13.7% |
| Gross operating margin | 9900 | €48,738 | €153,485 | +€104,747 | +214.9% |
| Operating profit (loss) | 9901 | €29,271 | €17,302 | -€11,970 | -40.9% |
| Financial income | 75/76B | €14 | €5 | -€9 | -65.7% |
| Recurring financial income | 75 | €14 | €5 | -€9 | -65.7% |
| Financial charges | 65/66B | €5,773 | €6,693 | +€920 | +15.9% |
| Recurring financial charges | 65 | €5,773 | €6,693 | +€920 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €23,512 | €10,613 | -€12,899 | -54.9% |
| Income taxes | 67/77 | €7,518 | €8,110 | +€592 | +7.9% |
| Profit (loss) for the period | 9904 | €15,994 | €2,503 | -€13,490 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,994 | €2,503 | -€13,490 | -84.3% |
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 10 October 2026 via checked.be.