ABC SUPPORTS: 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 SUPPORTS
Largest movements
- Receivables within one year -€64,649
down €64,649 (-46.4%), from €139,191 to €74,542
of which Trade receivables: -€41,944
- Cash -€22,216
down €22,216 (-99.0%), from €22,440 to €224
mainly Debts after one year (-€88,818) and Net result for the year (-€10,420)
- Stocks and contracts -€8,308
down €8,308 (-100.0%), from €8,308 to €0
- Debts after one year -€88,818
down €88,818 (-25.2%), from €352,816 to €263,998
of which Other amounts payable: -€76,465
- Profit (loss) carried forward -€10,420
down €10,420 (-28.5%), from -€36,615 to -€47,035
- Other debts +€3,798
up €3,798 (+841.4%), from €451 to €4,249
- Write-downs +€8,308
new in 2025: €8,308
- Financial charges -€266
down €266 (-20.4%), from €1,304 to €1,038
- Financial income +€127
up €127 (+109.9%), from €115 to €242
- Gross operating margin -€79
down €79 (-9.5%), from -€830 to -€909
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 | €334,939 | €239,766 | -€95,174 | -28.4% |
| Fixed assets | 21/28 | €165,000 | €165,000 | = | 0.0% |
| Financial fixed assets | 28 | €165,000 | €165,000 | = | 0.0% |
| Current assets | 29/58 | €169,939 | €74,766 | -€95,174 | -56.0% |
| Stocks and contracts in progress | 3 | €8,308 | €0 | -€8,308 | -100.0% |
| Stocks | 30/36 | €8,308 | €0 | -€8,308 | -100.0% |
| Amounts receivable within one year | 40/41 | €139,191 | €74,542 | -€64,649 | -46.4% |
| Trade receivables | 40 | €41,944 | - | -€41,944 | |
| Other amounts receivable | 41 | €97,248 | €74,542 | -€22,705 | -23.3% |
| Cash at bank and in hand | 54/58 | €22,440 | €224 | -€22,216 | -99.0% |
| Total equity and liabilities | 10/49 | €334,939 | €239,766 | -€95,174 | -28.4% |
| Equity | 10/15 | -€30,415 | -€40,835 | -€10,420 | -34.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,615 | -€47,035 | -€10,420 | -28.5% |
| Amounts payable | 17/49 | €365,354 | €280,601 | -€84,754 | -23.2% |
| Amounts payable after more than one year | 17 | €352,816 | €263,998 | -€88,818 | -25.2% |
| Financial debts | 170/4 | €36,795 | €24,442 | -€12,353 | -33.6% |
| Other amounts payable | 178/9 | €316,021 | €239,557 | -€76,465 | -24.2% |
| Amounts payable within one year | 42/48 | €12,538 | €16,602 | +€4,064 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €12,087 | €12,353 | +€266 | +2.2% |
| Other amounts payable | 47/48 | €451 | €4,249 | +€3,798 | +841.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,308 | +€8,308 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€830 | -€909 | -€79 | -9.5% |
| Operating profit (loss) | 9901 | -€1,215 | -€9,605 | -€8,390 | -690.6% |
| Financial income | 75/76B | €115 | €242 | +€127 | +109.9% |
| Recurring financial income | 75 | €115 | €242 | +€127 | +109.9% |
| Financial charges | 65/66B | €1,304 | €1,038 | -€266 | -20.4% |
| Recurring financial charges | 65 | €1,304 | €1,038 | -€266 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,403 | -€10,401 | -€7,997 | -332.7% |
| Income taxes | 67/77 | €14 | €19 | +€5 | +31.2% |
| Profit (loss) for the period | 9904 | -€2,418 | -€10,420 | -€8,002 | -330.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,418 | -€10,420 | -€8,002 | -330.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.