ABC-Trans: 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-Trans
Largest movements
- Receivables within one year -€351,575
down €351,575 (-99.4%), from €353,719 to €2,144
of which Trade receivables: -€350,790
- Deferred charges and accrued income +€310,581
up €310,581 (+195%), from €158,939 to €469,520
- Other debts -€51,533
down €51,533 (-93.3%), from €55,229 to €3,697
- Tax, wage and social debts +€14,311
up €14,311 (+38.2%), from €37,496 to €51,807
of which Remuneration and social security: +€8,792
- Trade debts -€9,624
down €9,624 (-33.3%), from €28,896 to €19,272
- Profit (loss) carried forward +€5,852
up €5,852 (+1.8%), from €322,866 to €328,717
- Financial income -€135,714
down €135,714 (-98.6%), from €137,599 to €1,885
of which Non-recurring financial income: -€137,599
- Gross operating margin +€29,255
up €29,255 (+8.4%), from €348,620 to €377,875
- Staff costs +€24,992
up €24,992 (+7.3%), from €343,873 to €368,865
- Financial charges -€4,728
no longer reported in 2025 (was €4,728)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €512,658 | €471,664 | -€40,995 | -8.0% |
| Current assets | 29/58 | €512,658 | €471,664 | -€40,995 | -8.0% |
| Amounts receivable within one year | 40/41 | €353,719 | €2,144 | -€351,575 | -99.4% |
| Trade receivables | 40 | €350,790 | - | -€350,790 | |
| Other amounts receivable | 41 | €2,929 | €2,144 | -€785 | -26.8% |
| Deferred charges and accrued income | 490/1 | €158,939 | €469,520 | +€310,581 | +195% |
| Total equity and liabilities | 10/49 | €512,658 | €471,664 | -€40,995 | -8.0% |
| Equity | 10/15 | €391,036 | €396,888 | +€5,852 | +1.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,866 | €328,717 | +€5,852 | +1.8% |
| Amounts payable | 17/49 | €121,622 | €74,776 | -€46,846 | -38.5% |
| Amounts payable within one year | 42/48 | €121,622 | €74,776 | -€46,846 | -38.5% |
| Trade debts | 44 | €28,896 | €19,272 | -€9,624 | -33.3% |
| Suppliers | 440/4 | €28,896 | €19,272 | -€9,624 | -33.3% |
| Taxes, remuneration and social security | 45 | €37,496 | €51,807 | +€14,311 | +38.2% |
| Taxes | 450/3 | €1,500 | €7,019 | +€5,519 | +368% |
| Remuneration and social security | 454/9 | €35,996 | €44,788 | +€8,792 | +24.4% |
| Other amounts payable | 47/48 | €55,229 | €3,697 | -€51,533 | -93.3% |
| Remuneration, social security and pensions | 62 | €343,873 | €368,865 | +€24,992 | +7.3% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €348,620 | €377,875 | +€29,255 | +8.4% |
| Operating profit (loss) | 9901 | €4,219 | €8,466 | +€4,247 | +101% |
| Financial income | 75/76B | €137,599 | €1,885 | -€135,714 | -98.6% |
| Recurring financial income | 75 | €137,599 | €1,885 | -€135,714 | -98.6% |
| Non-recurring financial income | 76B | €137,599 | - | -€137,599 | |
| Financial charges | 65/66B | €4,728 | - | -€4,728 | |
| Recurring financial charges | 65 | €4,728 | - | -€4,728 | |
| Profit (loss) for the period before taxes | 9903 | €137,090 | €10,352 | -€126,739 | -92.4% |
| Income taxes | 67/77 | €1,498 | €4,500 | +€3,002 | +200% |
| Profit (loss) for the period | 9904 | €135,592 | €5,852 | -€129,741 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €135,592 | €5,852 | -€129,741 | -95.7% |
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 17 October 2026 via checked.be.