ABCSS Engineering & Architecture: 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.
ABCSS Engineering & Architecture
Largest movements
- Tangible fixed assets -€7,328
down €7,328 (-27.9%), from €26,278 to €18,950
of which Furniture and vehicles: -€6,488
- Receivables within one year +€2,199
up €2,199 (+13.3%), from €16,502 to €18,701
of which Other amounts receivable: +€2,178
- Cash -€1,809
down €1,809 (-34.0%), from €5,324 to €3,515
mainly Net result for the year (-€25,174) and Debts after one year (-€5,190)
- Profit (loss) carried forward -€24,587
down €24,587 (-61.5%), from -€39,970 to -€64,557
- Advances received +€18,674
up €18,674 (+127.0%), from €14,703 to €33,377
- Debts after one year -€5,190
down €5,190 (-33.7%), from €15,402 to €10,211
- Trade debts +€2,212
up €2,212 (+32.6%), from €6,782 to €8,994
- Tax, wage and social debts +€1,625
up €1,625 (+16.2%), from €10,013 to €11,637
of which Taxes: +€2,384
- Gross operating margin +€4,097
up €4,097 (+35.8%), from €11,429 to €15,526
- Staff costs +€684
up €684 (+2.2%), from €31,228 to €31,912
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,918 | €41,903 | -€7,015 | -14.3% |
| Fixed assets | 21/28 | €26,278 | €18,950 | -€7,328 | -27.9% |
| Tangible fixed assets | 22/27 | €26,278 | €18,950 | -€7,328 | -27.9% |
| Land and buildings | 22 | €1,344 | €764 | -€580 | -43.1% |
| Plant, machinery and equipment | 23 | €967 | €707 | -€260 | -26.9% |
| Furniture and vehicles | 24 | €23,966 | €17,479 | -€6,488 | -27.1% |
| Current assets | 29/58 | €22,641 | €22,954 | +€313 | +1.4% |
| Amounts receivable within one year | 40/41 | €16,502 | €18,701 | +€2,199 | +13.3% |
| Trade receivables | 40 | €6,135 | €6,156 | +€22 | +0.4% |
| Other amounts receivable | 41 | €10,367 | €12,545 | +€2,178 | +21.0% |
| Cash at bank and in hand | 54/58 | €5,324 | €3,515 | -€1,809 | -34.0% |
| Deferred charges and accrued income | 490/1 | €814 | €737 | -€77 | -9.5% |
| Total equity and liabilities | 10/49 | €48,918 | €41,903 | -€7,015 | -14.3% |
| Equity | 10/15 | -€2,920 | -€27,507 | -€24,587 | -842.1% |
| Contributions | 10/11 | €17,050 | €17,050 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,970 | -€64,557 | -€24,587 | -61.5% |
| Amounts payable | 17/49 | €51,838 | €69,410 | +€17,572 | +33.9% |
| Amounts payable after more than one year | 17 | €15,402 | €10,211 | -€5,190 | -33.7% |
| Financial debts | 170/4 | €15,402 | €10,211 | -€5,190 | -33.7% |
| Amounts payable within one year | 42/48 | €36,436 | €59,199 | +€22,762 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €4,939 | €5,190 | +€252 | +5.1% |
| Trade debts | 44 | €6,782 | €8,994 | +€2,212 | +32.6% |
| Suppliers | 440/4 | €6,782 | €8,994 | +€2,212 | +32.6% |
| Advances received on contracts in progress | 46 | €14,703 | €33,377 | +€18,674 | +127.0% |
| Taxes, remuneration and social security | 45 | €10,013 | €11,637 | +€1,625 | +16.2% |
| Taxes | 450/3 | €495 | €2,879 | +€2,384 | +481.2% |
| Remuneration and social security | 454/9 | €9,517 | €8,758 | -€759 | -8.0% |
| Remuneration, social security and pensions | 62 | €31,228 | €31,912 | +€684 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,345 | €7,328 | -€17 | -0.2% |
| Other operating charges | 640/8 | €234 | €211 | -€23 | -9.6% |
| Gross operating margin | 9900 | €11,429 | €15,526 | +€4,097 | +35.8% |
| Operating profit (loss) | 9901 | -€27,378 | -€23,926 | +€3,452 | +12.6% |
| Financial charges | 65/66B | €1,397 | €1,249 | -€148 | -10.6% |
| Recurring financial charges | 65 | €1,397 | €1,249 | -€148 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,775 | -€25,174 | +€3,601 | +12.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€28,775 | -€25,174 | +€3,601 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,775 | -€25,174 | +€3,601 | +12.5% |
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 8 October 2026 via checked.be.