ABE Service: 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.
ABE Service
Largest movements
- Receivables within one year +€7,503
up €7,503 (+48.4%), from €15,512 to €23,015
of which Trade receivables: +€6,431
- Tangible fixed assets -€7,154
down €7,154 (-20.1%), from €35,514 to €28,361
- Deferred charges and accrued income +€1,038
new in 2025: €1,038
- Debts after one year -€6,680
down €6,680 (-23.0%), from €29,031 to €22,351
- Trade debts +€4,203
up €4,203 (+38.0%), from €11,053 to €15,256
- Other debts +€3,492
up €3,492 (+47.4%), from €7,361 to €10,852
- Current portion of long-term debt +€1,389
up €1,389 (+13.2%), from €10,530 to €11,918
- Tax, wage and social debts -€716
down €716 (-100%), from €716 to €0
- Gross operating margin +€23,839
up €23,839, from -€8,082 to €15,757
- Depreciation +€6,900
up €6,900 (+2,715%), from €254 to €7,154
- Financial charges +€4,075
up €4,075 (+835%), from €488 to €4,563
- Other operating charges +€3,525
up €3,525 (+334%), from €1,054 to €4,579
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 | €51,832 | €53,010 | +€1,178 | +2.3% |
| Fixed assets | 21/28 | €35,514 | €28,361 | -€7,154 | -20.1% |
| Tangible fixed assets | 22/27 | €35,514 | €28,361 | -€7,154 | -20.1% |
| Leasing and similar rights | 25 | €35,514 | €28,361 | -€7,154 | -20.1% |
| Current assets | 29/58 | €16,318 | €24,649 | +€8,331 | +51.1% |
| Amounts receivable within one year | 40/41 | €15,512 | €23,015 | +€7,503 | +48.4% |
| Trade receivables | 40 | €15,512 | €21,943 | +€6,431 | +41.5% |
| Other amounts receivable | 41 | - | €1,072 | +€1,072 | |
| Cash at bank and in hand | 54/58 | €806 | €596 | -€210 | -26.1% |
| Deferred charges and accrued income | 490/1 | - | €1,038 | +€1,038 | |
| Total equity and liabilities | 10/49 | €51,832 | €53,010 | +€1,178 | +2.3% |
| Equity | 10/15 | -€6,858 | -€7,368 | -€510 | -7.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,858 | -€10,368 | -€510 | -5.2% |
| Amounts payable | 17/49 | €58,690 | €60,378 | +€1,688 | +2.9% |
| Amounts payable after more than one year | 17 | €29,031 | €22,351 | -€6,680 | -23.0% |
| Financial debts | 170/4 | €29,031 | €22,351 | -€6,680 | -23.0% |
| Amounts payable within one year | 42/48 | €29,659 | €38,027 | +€8,368 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €10,530 | €11,918 | +€1,389 | +13.2% |
| Trade debts | 44 | €11,053 | €15,256 | +€4,203 | +38.0% |
| Suppliers | 440/4 | €11,053 | €15,256 | +€4,203 | +38.0% |
| Taxes, remuneration and social security | 45 | €716 | €0 | -€716 | -100% |
| Taxes | 450/3 | €716 | €0 | -€716 | -100% |
| Other amounts payable | 47/48 | €7,361 | €10,852 | +€3,492 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254 | €7,154 | +€6,900 | +2,715% |
| Other operating charges | 640/8 | €1,054 | €4,579 | +€3,525 | +334% |
| Gross operating margin | 9900 | -€8,082 | €15,757 | +€23,839 | |
| Operating profit (loss) | 9901 | -€9,390 | €4,024 | +€13,415 | |
| Financial income | 75/76B | €20 | €29 | +€9 | +46.0% |
| Recurring financial income | 75 | €20 | €29 | +€9 | +46.0% |
| Financial charges | 65/66B | €488 | €4,563 | +€4,075 | +835% |
| Recurring financial charges | 65 | €488 | €4,563 | +€4,075 | +835% |
| Profit (loss) for the period before taxes | 9903 | -€9,858 | -€510 | +€9,349 | +94.8% |
| Profit (loss) for the period | 9904 | -€9,858 | -€510 | +€9,349 | +94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,858 | -€510 | +€9,349 | +94.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.