ABC TECH: 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 TECH
Largest movements
- Receivables within one year +€8,109
up €8,109 (+13,515%), from €60 to €8,169
of which Trade receivables: +€7,970
- Deferred charges and accrued income -€5,256
no longer reported in 2025 (was €5,256)
- Tangible fixed assets -€2,005
down €2,005 (-100%), from €2,005 to €0
- Cash -€607
down €607 (-81.7%), from €743 to €136
mainly Receivables within one year (-€8,109) and Tax, wage and social debts (-€4,562)
- Profit (loss) carried forward +€5,264
up €5,264, from -€1,406 to €3,858
- Tax, wage and social debts -€4,562
down €4,562 (-82.6%), from €5,526 to €964
of which Remuneration and social security: -€5,526
- Accrued charges and deferred income -€351
down €351 (-35.7%), from €984 to €633
- Trade debts -€110
down €110 (-11.5%), from €960 to €850
- Gross operating margin +€8,443
up €8,443, from -€445 to €7,998
- Other operating charges +€1,105
new in 2025: €1,105
- Taxes +€963
new in 2025: €963
- Depreciation -€495
no longer reported in 2025 (was €495)
- Staff costs +€186
up €186 (+46.4%), from €401 to €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.
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 | €8,064 | €8,305 | +€241 | +3.0% |
| Fixed assets | 21/28 | €2,005 | - | -€2,005 | |
| Tangible fixed assets | 22/27 | €2,005 | €0 | -€2,005 | -100% |
| Furniture and vehicles | 24 | €2,005 | - | -€2,005 | |
| Current assets | 29/58 | €6,059 | €8,305 | +€2,246 | +37.1% |
| Amounts receivable within one year | 40/41 | €60 | €8,169 | +€8,109 | +13,515% |
| Trade receivables | 40 | - | €7,970 | +€7,970 | |
| Other amounts receivable | 41 | €60 | €199 | +€139 | +232% |
| Cash at bank and in hand | 54/58 | €743 | €136 | -€607 | -81.7% |
| Deferred charges and accrued income | 490/1 | €5,256 | - | -€5,256 | |
| Total equity and liabilities | 10/49 | €8,064 | €8,305 | +€241 | +3.0% |
| Equity | 10/15 | €594 | €5,858 | +€5,264 | +886% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,406 | €3,858 | +€5,264 | |
| Amounts payable | 17/49 | €7,470 | €2,447 | -€5,023 | -67.2% |
| Amounts payable within one year | 42/48 | €6,486 | €1,814 | -€4,672 | -72.0% |
| Trade debts | 44 | €960 | €850 | -€110 | -11.5% |
| Suppliers | 440/4 | €960 | €850 | -€110 | -11.5% |
| Taxes, remuneration and social security | 45 | €5,526 | €964 | -€4,562 | -82.6% |
| Taxes | 450/3 | - | €964 | +€964 | |
| Remuneration and social security | 454/9 | €5,526 | - | -€5,526 | |
| Accrued charges and deferred income | 492/3 | €984 | €633 | -€351 | -35.7% |
| Remuneration, social security and pensions | 62 | €401 | €587 | +€186 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | - | -€495 | |
| Other operating charges | 640/8 | - | €1,105 | +€1,105 | |
| Gross operating margin | 9900 | -€445 | €7,998 | +€8,443 | |
| Operating profit (loss) | 9901 | -€1,341 | €6,306 | +€7,647 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €65 | €80 | +€15 | +23.1% |
| Recurring financial charges | 65 | €65 | €80 | +€15 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,406 | €6,227 | +€7,633 | |
| Income taxes | 67/77 | - | €963 | +€963 | |
| Profit (loss) for the period | 9904 | -€1,406 | €5,264 | +€6,670 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,406 | €5,264 | +€6,670 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.