ABC TECHNICS: 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.
What changed
ABC TECHNICS
NACE 43.990, Other specialised construction activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€522,736
2024 · €820,118-€297,382
Equity
€75,460
2024 · €202,264-€126,804
Cash
€718,138
2024 · €1.1m-€333,847
Balance sheet total
€1.7m
2024 · €2.0m-€311,256
Largest movements
Assets
- Cash -€333,847
down €333,847 (-31.7%), from €1.1m to €718,138
mainly Contributions, distributions and other (-€649,541) and Tax, wage and social debts (-€118,016)
- Intangible fixed assets +€26,581
new in 2025: €26,581
Equity and liabilities
- Profit (loss) carried forward -€126,804
no longer reported in 2025 (was €126,804)
- Tax, wage and social debts -€118,016
down €118,016 (-33.4%), from €353,142 to €235,126
of which Taxes: -€123,854
- Other debts -€50,456
down €50,456 (-7.2%), from €700,000 to €649,544
Income statement
- Gross operating margin -€507,746
down €507,746 (-21.6%), from €2.4m to €1.8m
- Taxes -€125,689
down €125,689 (-38.5%), from €326,832 to €201,143
- Staff costs -€58,041
down €58,041 (-5.4%), from €1.1m to €1.0m
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.
Result 2024
€820,118
Gross operating margin
-€507,746
Staff costs
+€58,041
Depreciation
-€16,741
Provisions
+€22,406
Other operating charges
+€17,401
Financial income
-€770
Financial charges
+€4,337
Taxes
+€125,689
Result 2025
€522,736
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.
From operations
+€453,731
Investment
-€113,011
Financing
-€674,567
Cash 2024
€1.1m
From operations (derived)
+€453,731
Net result for the year
+€522,736
Depreciation
+€72,305
Receivables within one year
+€18,476
Deferred charges and accrued income
-€361
Provisions
-€4,991
Trade debts
+€14,038
Tax, wage and social debts
-€118,016
Other debts
-€50,456
Investment (derived)
-€113,011
Investment in fixed assets (net)
-€113,011
Financing
-€674,567
Debts after one year
-€19,693
Current portion of long-term debt
-€5,333
Contributions, distributions and other
-€649,541
Cash 2025
€718,138
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,987,298 | €1,676,042 | -€311,256 | -15.7% |
| Fixed assets | 21/28 | €146,233 | €186,940 | +€40,707 | +27.8% |
| Intangible fixed assets | 21 | - | €26,581 | +€26,581 | |
| Tangible fixed assets | 22/27 | €146,093 | €160,219 | +€14,125 | +9.7% |
| Plant, machinery and equipment | 23 | €6,391 | €3,118 | -€3,272 | -51.2% |
| Furniture and vehicles | 24 | €139,702 | €157,100 | +€17,398 | +12.5% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €1,841,065 | €1,489,102 | -€351,963 | -19.1% |
| Stocks and contracts in progress | 3 | €9,057 | €9,057 | = | 0.0% |
| Stocks | 30/36 | €9,057 | €9,057 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €763,742 | €745,266 | -€18,476 | -2.4% |
| Trade receivables | 40 | €676,309 | €691,955 | +€15,647 | +2.3% |
| Other amounts receivable | 41 | €87,434 | €53,311 | -€34,123 | -39.0% |
| Cash at bank and in hand | 54/58 | €1,051,986 | €718,138 | -€333,847 | -31.7% |
| Deferred charges and accrued income | 490/1 | €16,280 | €16,640 | +€361 | +2.2% |
| Total equity and liabilities | 10/49 | €1,987,298 | €1,676,042 | -€311,256 | -15.7% |
| Equity | 10/15 | €202,264 | €75,460 | -€126,804 | -62.7% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,804 | - | -€126,804 | |
| Provisions and deferred taxes | 16 | €58,256 | €53,265 | -€4,991 | -8.6% |
| Provisions for liabilities and charges | 160/5 | €58,256 | €53,265 | -€4,991 | -8.6% |
| Other liabilities and charges | 164/5 | €58,256 | €53,265 | -€4,991 | -8.6% |
| Amounts payable | 17/49 | €1,726,778 | €1,547,317 | -€179,461 | -10.4% |
| Amounts payable after more than one year | 17 | €39,608 | €19,915 | -€19,693 | -49.7% |
| Financial debts | 170/4 | €39,608 | €19,915 | -€19,693 | -49.7% |
| Amounts payable within one year | 42/48 | €1,687,170 | €1,527,402 | -€159,769 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €25,026 | €19,693 | -€5,333 | -21.3% |
| Trade debts | 44 | €609,002 | €623,040 | +€14,038 | +2.3% |
| Suppliers | 440/4 | €609,002 | €623,040 | +€14,038 | +2.3% |
| Taxes, remuneration and social security | 45 | €353,142 | €235,126 | -€118,016 | -33.4% |
| Taxes | 450/3 | €324,504 | €200,650 | -€123,854 | -38.2% |
| Remuneration and social security | 454/9 | €28,638 | €34,476 | +€5,838 | +20.4% |
| Other amounts payable | 47/48 | €700,000 | €649,544 | -€50,456 | -7.2% |
| Non-recurring operating income | 76A | - | €2,597 | +€2,597 | |
| Remuneration, social security and pensions | 62 | €1,073,789 | €1,015,747 | -€58,041 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,564 | €72,305 | +€16,741 | +30.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €17,416 | -€4,991 | -€22,406 | |
| Other operating charges | 640/8 | €20,444 | €3,043 | -€17,401 | -85.1% |
| Gross operating margin | 9900 | €2,352,517 | €1,844,770 | -€507,746 | -21.6% |
| Operating profit (loss) | 9901 | €1,185,305 | €758,666 | -€426,639 | -36.0% |
| Financial income | 75/76B | €1,018 | €248 | -€770 | -75.6% |
| Recurring financial income | 75 | €1,018 | €248 | -€770 | -75.6% |
| Financial charges | 65/66B | €39,372 | €35,036 | -€4,337 | -11.0% |
| Recurring financial charges | 65 | €39,372 | €35,036 | -€4,337 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €1,146,950 | €723,879 | -€423,071 | -36.9% |
| Income taxes | 67/77 | €326,832 | €201,143 | -€125,689 | -38.5% |
| Profit (loss) for the period | 9904 | €820,118 | €522,736 | -€297,382 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €820,118 | €522,736 | -€297,382 | -36.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.