ABD CARRELAGES: 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.
ABD CARRELAGES
Largest movements
- Receivables within one year +€48,778
up €48,778 (+95.0%), from €51,364 to €100,142
of which Trade receivables: +€52,909
- Deferred charges and accrued income +€2,602
new in 2025: €2,602
- Tangible fixed assets -€2,092
down €2,092 (-63.0%), from €3,322 to €1,231
of which Furniture and vehicles: -€1,158
- Cash -€1,135
down €1,135 (-52.9%), from €2,144 to €1,009
mainly Receivables within one year (-€48,778) and Deferred charges and accrued income (-€2,602)
- Profit (loss) carried forward +€25,446
up €25,446 (+3,139%), from €811 to €26,257
- Other debts +€16,591
up €16,591 (+253%), from €6,565 to €23,156
- Trade debts +€3,601
up €3,601 (+7.7%), from €46,481 to €50,082
- Tax, wage and social debts +€2,387
up €2,387 (+162%), from €1,474 to €3,861
of which Remuneration and social security: +€3,861
- Gross operating margin +€35,284
up €35,284 (+218%), from €16,151 to €51,435
- Staff costs +€12,673
up €12,673 (+279%), from €4,547 to €17,220
- Financial charges -€5,909
down €5,909 (-83.5%), from €7,075 to €1,166
of which Non-recurring financial charges: -€5,369
- Other operating charges +€2,806
up €2,806 (+213%), from €1,319 to €4,125
- Depreciation +€1,519
up €1,519 (+85.8%), from €1,770 to €3,290
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 | €56,831 | €104,984 | +€48,154 | +84.7% |
| Fixed assets | 21/28 | €3,322 | €1,231 | -€2,092 | -63.0% |
| Tangible fixed assets | 22/27 | €3,322 | €1,231 | -€2,092 | -63.0% |
| Plant, machinery and equipment | 23 | €1,174 | €240 | -€934 | -79.5% |
| Furniture and vehicles | 24 | €2,148 | €990 | -€1,158 | -53.9% |
| Current assets | 29/58 | €53,508 | €103,754 | +€50,245 | +93.9% |
| Amounts receivable within one year | 40/41 | €51,364 | €100,142 | +€48,778 | +95.0% |
| Trade receivables | 40 | €22,863 | €75,771 | +€52,909 | +231% |
| Other amounts receivable | 41 | €28,501 | €24,371 | -€4,130 | -14.5% |
| Cash at bank and in hand | 54/58 | €2,144 | €1,009 | -€1,135 | -52.9% |
| Deferred charges and accrued income | 490/1 | - | €2,602 | +€2,602 | |
| Total equity and liabilities | 10/49 | €56,831 | €104,984 | +€48,154 | +84.7% |
| Equity | 10/15 | €2,311 | €27,757 | +€25,446 | +1,101% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | - | -€1,500 | |
| Issued capital | 100 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | €811 | €26,257 | +€25,446 | +3,139% |
| Amounts payable | 17/49 | €54,520 | €77,227 | +€22,707 | +41.6% |
| Amounts payable within one year | 42/48 | €54,520 | €77,227 | +€22,707 | +41.6% |
| Financial debts | 43 | - | €129 | +€129 | |
| Credit institutions | 430/8 | - | €129 | +€129 | |
| Trade debts | 44 | €46,481 | €50,082 | +€3,601 | +7.7% |
| Suppliers | 440/4 | €46,481 | €50,082 | +€3,601 | +7.7% |
| Taxes, remuneration and social security | 45 | €1,474 | €3,861 | +€2,387 | +162% |
| Taxes | 450/3 | €1,474 | - | -€1,474 | |
| Remuneration and social security | 454/9 | - | €3,861 | +€3,861 | |
| Other amounts payable | 47/48 | €6,565 | €23,156 | +€16,591 | +253% |
| Non-recurring operating income | 76A | €1,770 | - | -€1,770 | |
| Remuneration, social security and pensions | 62 | €4,547 | €17,220 | +€12,673 | +279% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,770 | €3,290 | +€1,519 | +85.8% |
| Other operating charges | 640/8 | €1,319 | €4,125 | +€2,806 | +213% |
| Gross operating margin | 9900 | €16,151 | €51,435 | +€35,284 | +218% |
| Operating profit (loss) | 9901 | €8,515 | €26,801 | +€18,286 | +215% |
| Financial income | 75/76B | €125 | €1,150 | +€1,025 | +821% |
| Recurring financial income | 75 | €125 | €1,150 | +€1,025 | +821% |
| Financial charges | 65/66B | €7,075 | €1,166 | -€5,909 | -83.5% |
| Recurring financial charges | 65 | €1,706 | €1,166 | -€540 | -31.7% |
| Non-recurring financial charges | 66B | €5,369 | - | -€5,369 | |
| Profit (loss) for the period before taxes | 9903 | €1,565 | €26,785 | +€25,220 | +1,612% |
| Income taxes | 67/77 | €221 | €1,338 | +€1,117 | +506% |
| Profit (loss) for the period | 9904 | €1,344 | €25,446 | +€24,102 | +1,793% |
| Profit (loss) for the period to be appropriated | 9905 | €1,344 | €25,446 | +€24,102 | +1,793% |
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 29 October 2026 via checked.be.