ABCS IMMO: 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.
ABCS IMMO
Largest movements
- Cash -€8,963
no longer reported in 2025 (was €8,963)
mainly Debts after one year (-€29,292) and Investment in fixed assets (net) (-€8,637)
- Tangible fixed assets -€7,281
down €7,281 (-1.4%), from €519,055 to €511,774
- Receivables within one year +€5,341
up €5,341 (+205%), from €2,608 to €7,949
of which Trade receivables: +€5,370
- Debts after one year -€29,292
down €29,292 (-8.6%), from €338,907 to €309,615
of which Financial debts: -€29,292
- Profit (loss) carried forward +€14,134
no longer reported in 2025 (was -€14,134)
- Gross operating margin +€6,818
up €6,818 (+20.0%), from €34,105 to €40,922
- Financial charges -€2,924
down €2,924 (-48.3%), from €6,054 to €3,130
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 | €530,626 | €519,723 | -€10,903 | -2.1% |
| Fixed assets | 21/28 | €519,055 | €511,774 | -€7,281 | -1.4% |
| Tangible fixed assets | 22/27 | €519,055 | €511,774 | -€7,281 | -1.4% |
| Land and buildings | 22 | €519,055 | €511,774 | -€7,281 | -1.4% |
| Current assets | 29/58 | €11,571 | €7,949 | -€3,622 | -31.3% |
| Amounts receivable within one year | 40/41 | €2,608 | €7,949 | +€5,341 | +205% |
| Trade receivables | 40 | €2,463 | €7,833 | +€5,370 | +218% |
| Other amounts receivable | 41 | €145 | €116 | -€29 | -20.0% |
| Cash at bank and in hand | 54/58 | €8,963 | - | -€8,963 | |
| Total equity and liabilities | 10/49 | €530,626 | €519,723 | -€10,903 | -2.1% |
| Equity | 10/15 | -€11,634 | €2,500 | +€14,134 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,134 | - | +€14,134 | |
| Amounts payable | 17/49 | €542,261 | €517,223 | -€25,037 | -4.6% |
| Amounts payable after more than one year | 17 | €338,907 | €309,615 | -€29,292 | -8.6% |
| Financial debts | 170/4 | €330,507 | €301,215 | -€29,292 | -8.9% |
| Other amounts payable | 178/9 | €8,400 | €8,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €200,695 | €204,950 | +€4,255 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €29,052 | €29,445 | +€393 | +1.4% |
| Trade debts | 44 | €824 | €5,692 | +€4,869 | +591% |
| Suppliers | 440/4 | €824 | €5,692 | +€4,869 | +591% |
| Taxes, remuneration and social security | 45 | - | €49 | +€49 | |
| Taxes | 450/3 | - | €49 | +€49 | |
| Other amounts payable | 47/48 | €170,819 | €169,763 | -€1,056 | -0.6% |
| Accrued charges and deferred income | 492/3 | €2,658 | €2,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,640 | €15,918 | +€278 | +1.8% |
| Other operating charges | 640/8 | €2,858 | €2,997 | +€139 | +4.9% |
| Gross operating margin | 9900 | €34,105 | €40,922 | +€6,818 | +20.0% |
| Operating profit (loss) | 9901 | €15,607 | €22,008 | +€6,401 | +41.0% |
| Financial charges | 65/66B | €6,054 | €3,130 | -€2,924 | -48.3% |
| Recurring financial charges | 65 | €6,054 | €3,130 | -€2,924 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €9,553 | €18,878 | +€9,325 | +97.6% |
| Profit (loss) for the period | 9904 | €9,553 | €18,878 | +€9,325 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,553 | €18,878 | +€9,325 | +97.6% |
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.