ABCB-ENERGY: 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.
ABCB-ENERGY
Largest movements
- Cash +€43,018
up €43,018 (+67.8%), from €63,457 to €106,475
mainly Net result for the year (+€94,352) and Other debts (+€66,861)
- Tangible fixed assets +€15,203
up €15,203 (+15.4%), from €98,828 to €114,031
of which Plant, machinery and equipment: +€15,884
- Receivables within one year +€8,708
up €8,708 (+28.8%), from €30,287 to €38,995
of which Trade receivables: +€19,119
- Other debts +€66,861
up €66,861 (+300%), from €22,273 to €89,134
- Profit (loss) carried forward +€30,944
up €30,944 (+210%), from €14,754 to €45,698
- Reserves -€25,000
down €25,000 (-24.5%), from €102,000 to €77,000
- Debts after one year -€14,560
down €14,560 (-51.6%), from €28,203 to €13,643
- Trade debts +€7,887
up €7,887 (+163%), from €4,846 to €12,733
- Gross operating margin +€83,261
up €83,261 (+235%), from €35,382 to €118,643
- Turnover +€47,909
up €47,909 (+12.4%), from €386,421 to €434,330
- Purchases and services -€29,012
down €29,012 (-8.2%), from €352,164 to €323,152
- Taxes +€10,841
up €10,841 (+873%), from €1,242 to €12,083
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 | €195,655 | €263,108 | +€67,453 | +34.5% |
| Fixed assets | 21/28 | €98,911 | €114,114 | +€15,203 | +15.4% |
| Tangible fixed assets | 22/27 | €98,828 | €114,031 | +€15,203 | +15.4% |
| Land and buildings | 22 | €74,028 | €71,133 | -€2,895 | -3.9% |
| Plant, machinery and equipment | 23 | €22,914 | €38,798 | +€15,884 | +69.3% |
| Furniture and vehicles | 24 | €1,886 | €4,100 | +€2,214 | +117% |
| Financial fixed assets | 28 | €83 | €83 | = | 0.0% |
| Current assets | 29/58 | €96,744 | €148,994 | +€52,250 | +54.0% |
| Stocks and contracts in progress | 3 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Stocks | 30/36 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €30,287 | €38,995 | +€8,708 | +28.8% |
| Trade receivables | 40 | €13,435 | €32,554 | +€19,119 | +142% |
| Other amounts receivable | 41 | €16,852 | €6,441 | -€10,411 | -61.8% |
| Cash at bank and in hand | 54/58 | €63,457 | €106,475 | +€43,018 | +67.8% |
| Deferred charges and accrued income | 490/1 | - | €1,524 | +€1,524 | |
| Total equity and liabilities | 10/49 | €195,655 | €263,108 | +€67,453 | +34.5% |
| Equity | 10/15 | €124,914 | €130,858 | +€5,944 | +4.8% |
| Contributions | 10/11 | €8,160 | €8,160 | = | 0.0% |
| Reserves | 13 | €102,000 | €77,000 | -€25,000 | -24.5% |
| Distributable reserves | 133 | €102,000 | €77,000 | -€25,000 | -24.5% |
| Profit (loss) carried forward | 14 | €14,754 | €45,698 | +€30,944 | +210% |
| Amounts payable | 17/49 | €70,741 | €132,250 | +€61,509 | +86.9% |
| Amounts payable after more than one year | 17 | €28,203 | €13,643 | -€14,560 | -51.6% |
| Financial debts | 170/4 | €28,203 | €13,643 | -€14,560 | -51.6% |
| Amounts payable within one year | 42/48 | €42,538 | €118,607 | +€76,069 | +179% |
| Current portion of amounts payable after more than one year | 42 | €13,979 | €14,560 | +€581 | +4.2% |
| Trade debts | 44 | €4,846 | €12,733 | +€7,887 | +163% |
| Suppliers | 440/4 | €4,846 | €12,733 | +€7,887 | +163% |
| Taxes, remuneration and social security | 45 | €1,440 | €2,180 | +€740 | +51.4% |
| Taxes | 450/3 | €1,440 | €2,180 | +€740 | +51.4% |
| Other amounts payable | 47/48 | €22,273 | €89,134 | +€66,861 | +300% |
| Turnover | 70 | €386,421 | €434,330 | +€47,909 | +12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €352,164 | €323,152 | -€29,012 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,950 | €8,933 | -€17 | -0.2% |
| Other operating charges | 640/8 | €1,457 | €1,718 | +€261 | +17.9% |
| Gross operating margin | 9900 | €35,382 | €118,643 | +€83,261 | +235% |
| Operating profit (loss) | 9901 | €24,975 | €107,992 | +€83,017 | +332% |
| Financial income | 75/76B | €228 | €319 | +€91 | +39.9% |
| Recurring financial income | 75 | €228 | €319 | +€91 | +39.9% |
| Financial charges | 65/66B | €2,394 | €1,876 | -€518 | -21.6% |
| Recurring financial charges | 65 | €2,394 | €1,876 | -€518 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €22,809 | €106,435 | +€83,626 | +367% |
| Income taxes | 67/77 | €1,242 | €12,083 | +€10,841 | +873% |
| Profit (loss) for the period | 9904 | €21,567 | €94,352 | +€72,785 | +337% |
| Profit (loss) for the period to be appropriated | 9905 | €21,567 | €94,352 | +€72,785 | +337% |
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 1 November 2026 via checked.be.