ABCE TOITURES: 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.
ABCE TOITURES
Largest movements
- Receivables within one year +€36,178
up €36,178 (+41.0%), from €88,293 to €124,471
of which Trade receivables: +€22,946
- Tangible fixed assets +€9,582
up €9,582 (+224%), from €4,275 to €13,858
of which Furniture and vehicles: +€6,465
- Cash -€5,569
down €5,569 (-89.8%), from €6,204 to €636
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€36,178)
- Trade debts +€14,718
up €14,718 (+54.0%), from €27,252 to €41,970
- Tax, wage and social debts +€12,166
up €12,166 (+81.3%), from €14,973 to €27,139
of which Taxes: +€11,766
- Other debts +€7,200
up €7,200 (+163%), from €4,412 to €11,612
- Profit (loss) carried forward +€3,973
up €3,973 (+9.3%), from €42,499 to €46,473
- Advances received +€2,000
new in 2025: €2,000
- Gross operating margin +€24,678
up €24,678 (+43.2%), from €57,174 to €81,852
- Financial charges -€12,999
down €12,999 (-92.2%), from €14,105 to €1,106
of which Non-recurring financial charges: -€6,863
- Other operating charges +€8,264
up €8,264 (+671%), from €1,231 to €9,496
- Write-downs +€4,551
new in 2025: €4,551
- Taxes +€2,641
up €2,641 (+22.8%), from €11,567 to €14,208
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 | €99,696 | €139,754 | +€40,057 | +40.2% |
| Fixed assets | 21/28 | €4,275 | €13,858 | +€9,582 | +224% |
| Tangible fixed assets | 22/27 | €4,275 | €13,858 | +€9,582 | +224% |
| Plant, machinery and equipment | 23 | €3,330 | €2,902 | -€428 | -12.9% |
| Furniture and vehicles | 24 | €945 | €7,410 | +€6,465 | +684% |
| Other tangible fixed assets | 26 | - | €3,545 | +€3,545 | |
| Current assets | 29/58 | €95,421 | €125,896 | +€30,475 | +31.9% |
| Stocks and contracts in progress | 3 | €924 | - | -€924 | |
| Stocks | 30/36 | €924 | - | -€924 | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €88,293 | €124,471 | +€36,178 | +41.0% |
| Trade receivables | 40 | €33,841 | €56,786 | +€22,946 | +67.8% |
| Other amounts receivable | 41 | €54,452 | €67,685 | +€13,232 | +24.3% |
| Cash at bank and in hand | 54/58 | €6,204 | €636 | -€5,569 | -89.8% |
| Deferred charges and accrued income | 490/1 | €0 | €789 | +€789 | |
| Total equity and liabilities | 10/49 | €99,696 | €139,754 | +€40,057 | +40.2% |
| Equity | 10/15 | €53,059 | €57,033 | +€3,973 | +7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,360 | €4,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,499 | €46,473 | +€3,973 | +9.3% |
| Amounts payable | 17/49 | €46,637 | €82,721 | +€36,084 | +77.4% |
| Amounts payable within one year | 42/48 | €46,637 | €82,721 | +€36,084 | +77.4% |
| Trade debts | 44 | €27,252 | €41,970 | +€14,718 | +54.0% |
| Suppliers | 440/4 | €27,252 | €41,970 | +€14,718 | +54.0% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €14,973 | €27,139 | +€12,166 | +81.3% |
| Taxes | 450/3 | €14,973 | €26,739 | +€11,766 | +78.6% |
| Remuneration and social security | 454/9 | €0 | €400 | +€400 | +4,000,000% |
| Other amounts payable | 47/48 | €4,412 | €11,612 | +€7,200 | +163% |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,030 | €5,518 | +€2,488 | +82.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,221 | €3,091 | +€869 | +39.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,551 | +€4,551 | |
| Other operating charges | 640/8 | €1,231 | €9,496 | +€8,264 | +671% |
| Gross operating margin | 9900 | €57,174 | €81,852 | +€24,678 | +43.2% |
| Operating profit (loss) | 9901 | €50,691 | €59,196 | +€8,505 | +16.8% |
| Financial income | 75/76B | €394 | €91 | -€303 | -76.9% |
| Recurring financial income | 75 | €394 | €91 | -€303 | -76.9% |
| Financial charges | 65/66B | €14,105 | €1,106 | -€12,999 | -92.2% |
| Recurring financial charges | 65 | €7,242 | €1,106 | -€6,136 | -84.7% |
| Non-recurring financial charges | 66B | €6,863 | - | -€6,863 | |
| Profit (loss) for the period before taxes | 9903 | €36,981 | €58,181 | +€21,201 | +57.3% |
| Income taxes | 67/77 | €11,567 | €14,208 | +€2,641 | +22.8% |
| Profit (loss) for the period | 9904 | €25,413 | €43,973 | +€18,560 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,413 | €43,973 | +€18,560 | +73.0% |
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 19 October 2026 via checked.be.