ABD COMPANY: what changed
What changed
ABD COMPANY
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€90,997
2024 · €69,192+€21,806
Equity
€157,963
2024 · €81,965+€75,997
Cash
€108,943
2024 · €93,241+€15,702
Balance sheet total
€504,234
2024 · €300,519+€203,715
Largest movements
Assets
- Tangible fixed assets +€123,335
up €123,335 (+129%), from €95,519 to €218,854
- Stocks and contracts +€32,284
new in 2025: €32,284
- Receivables within one year +€31,059
up €31,059 (+28.9%), from €107,412 to €138,471
of which Other amounts receivable: +€26,806
- Cash +€15,702
up €15,702 (+16.8%), from €93,241 to €108,943
mainly Net result for the year (+€90,997) and Depreciation (+€83,227)
Equity and liabilities
- Profit (loss) carried forward +€75,997
up €75,997 (+113%), from €66,965 to €142,963
- Tax, wage and social debts +€56,463
up €56,463 (+60.5%), from €93,250 to €149,713
of which Taxes: +€40,334
- Other debts +€39,918
up €39,918 (+163%), from €24,481 to €64,399
- Debts after one year +€18,292
new in 2025: €18,292
- Current portion of long-term debt +€12,417
new in 2025: €12,417
Income statement
- Gross operating margin +€184,131
up €184,131 (+79.0%), from €233,071 to €417,202
- Staff costs +€94,476
up €94,476 (+85.9%), from €110,034 to €204,510
- Depreciation +€50,630
up €50,630 (+155%), from €32,597 to €83,227
- Taxes +€7,866
up €7,866 (+47.6%), from €16,511 to €24,377
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€69,192
Gross operating margin
+€184,131
Staff costs
-€94,476
Depreciation
-€50,630
Other operating charges
-€1,797
Other operating items
-€5,556
Financial income
-€133
Financial charges
-€1,868
Taxes
-€7,866
Result 2025
€90,997
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€208,310
Investment
-€208,317
Financing
+€15,708
Cash 2024
€93,241
From operations (derived)
+€208,310
Net result for the year
+€90,997
Depreciation
+€83,227
Stocks and contracts
-€32,284
Receivables within one year
-€31,059
Deferred charges and accrued income
+€419
Trade debts
-€6,603
Tax, wage and social debts
+€56,463
Other debts
+€39,918
Accrued charges and deferred income
+€7,231
Investment (derived)
-€208,317
Investment in fixed assets (net)
-€208,317
Financing
+€15,708
Debts after one year
+€18,292
Current portion of long-term debt
+€12,417
Contributions, distributions and other
-€15,000
Cash 2025
€108,943
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,519 | €504,234 | +€203,715 | +67.8% |
| Fixed assets | 21/28 | €95,519 | €220,609 | +€125,090 | +131% |
| Tangible fixed assets | 22/27 | €95,519 | €218,854 | +€123,335 | +129% |
| Furniture and vehicles | 24 | €95,519 | €218,854 | +€123,335 | +129% |
| Financial fixed assets | 28 | - | €1,755 | +€1,755 | |
| Current assets | 29/58 | €205,000 | €283,625 | +€78,625 | +38.4% |
| Stocks and contracts in progress | 3 | - | €32,284 | +€32,284 | |
| Stocks | 30/36 | - | €32,284 | +€32,284 | |
| Amounts receivable within one year | 40/41 | €107,412 | €138,471 | +€31,059 | +28.9% |
| Trade receivables | 40 | €70,154 | €74,407 | +€4,253 | +6.1% |
| Other amounts receivable | 41 | €37,259 | €64,065 | +€26,806 | +71.9% |
| Cash at bank and in hand | 54/58 | €93,241 | €108,943 | +€15,702 | +16.8% |
| Deferred charges and accrued income | 490/1 | €4,346 | €3,927 | -€419 | -9.7% |
| Total equity and liabilities | 10/49 | €300,519 | €504,234 | +€203,715 | +67.8% |
| Equity | 10/15 | €81,965 | €157,963 | +€75,997 | +92.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,965 | €142,963 | +€75,997 | +113% |
| Amounts payable | 17/49 | €218,554 | €346,271 | +€127,717 | +58.4% |
| Amounts payable after more than one year | 17 | - | €18,292 | +€18,292 | |
| Financial debts | 170/4 | - | €18,292 | +€18,292 | |
| Amounts payable within one year | 42/48 | €211,755 | €313,949 | +€102,194 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | - | €12,417 | +€12,417 | |
| Trade debts | 44 | €94,023 | €87,420 | -€6,603 | -7.0% |
| Suppliers | 440/4 | €94,023 | €87,420 | -€6,603 | -7.0% |
| Taxes, remuneration and social security | 45 | €93,250 | €149,713 | +€56,463 | +60.5% |
| Taxes | 450/3 | €56,152 | €96,486 | +€40,334 | +71.8% |
| Remuneration and social security | 454/9 | €37,098 | €53,227 | +€16,129 | +43.5% |
| Other amounts payable | 47/48 | €24,481 | €64,399 | +€39,918 | +163% |
| Accrued charges and deferred income | 492/3 | €6,799 | €14,030 | +€7,231 | +106% |
| Remuneration, social security and pensions | 62 | €110,034 | €204,510 | +€94,476 | +85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,597 | €83,227 | +€50,630 | +155% |
| Other operating charges | 640/8 | €4,186 | €5,984 | +€1,797 | +42.9% |
| Non-recurring operating charges | 66A | - | €5,556 | +€5,556 | |
| Gross operating margin | 9900 | €233,071 | €417,202 | +€184,131 | +79.0% |
| Operating profit (loss) | 9901 | €86,254 | €117,926 | +€31,672 | +36.7% |
| Financial income | 75/76B | €1,127 | €994 | -€133 | -11.8% |
| Recurring financial income | 75 | €1,127 | €994 | -€133 | -11.8% |
| Financial charges | 65/66B | €1,678 | €3,546 | +€1,868 | +111% |
| Recurring financial charges | 65 | €1,678 | €3,546 | +€1,868 | +111% |
| Profit (loss) for the period before taxes | 9903 | €85,703 | €115,374 | +€29,672 | +34.6% |
| Income taxes | 67/77 | €16,511 | €24,377 | +€7,866 | +47.6% |
| Profit (loss) for the period | 9904 | €69,192 | €90,997 | +€21,806 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,192 | €90,997 | +€21,806 | +31.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.