ABEC BV: 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.
ABEC BV
Largest movements
- Cash -€4,465
down €4,465 (-9.7%), from €46,053 to €41,588
mainly Investment in fixed assets (net) (-€27,792) and Tax, wage and social debts (-€13,484)
- Tax, wage and social debts -€13,484
down €13,484 (-60.5%), from €22,277 to €8,793
- Profit (loss) carried forward +€8,171
new in 2025: €8,171
- Current portion of long-term debt +€6,912
up €6,912 (+89.5%), from €7,722 to €14,634
- Reserves +€6,435
up €6,435 (+4.2%), from €151,857 to €158,292
- Debts after one year -€6,417
down €6,417 (-35.6%), from €18,030 to €11,613
- Taxes +€12,682
up €12,682 (+197.1%), from €6,435 to €19,117
- Financial income +€5,441
new in 2025: €5,441
of which Non-recurring financial income: +€5,305
- Depreciation +€2,820
up €2,820 (+11.9%), from €23,627 to €26,447
- Gross operating margin -€2,289
down €2,289 (-3.9%), from €59,079 to €56,791
- Staff costs +€1,064
up €1,064 (+58.3%), from €1,825 to €2,890
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 | €226,520 | €224,847 | -€1,673 | -0.7% |
| Fixed assets | 21/28 | €170,513 | €171,858 | +€1,345 | +0.8% |
| Tangible fixed assets | 22/27 | €170,513 | €171,858 | +€1,345 | +0.8% |
| Land and buildings | 22 | €113,127 | €108,262 | -€4,866 | -4.3% |
| Plant, machinery and equipment | 23 | €1,427 | €29,418 | +€27,991 | +1962.2% |
| Furniture and vehicles | 24 | €55,959 | €34,179 | -€21,781 | -38.9% |
| Current assets | 29/58 | €56,007 | €52,989 | -€3,018 | -5.4% |
| Amounts receivable within one year | 40/41 | €9,735 | €11,357 | +€1,622 | +16.7% |
| Trade receivables | 40 | €9,691 | €10,695 | +€1,003 | +10.4% |
| Other amounts receivable | 41 | €44 | €663 | +€619 | +1414.6% |
| Cash at bank and in hand | 54/58 | €46,053 | €41,588 | -€4,465 | -9.7% |
| Deferred charges and accrued income | 490/1 | €219 | €44 | -€176 | -80.1% |
| Total equity and liabilities | 10/49 | €226,520 | €224,847 | -€1,673 | -0.7% |
| Equity | 10/15 | €170,457 | €185,063 | +€14,606 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,857 | €158,292 | +€6,435 | +4.2% |
| Distributable reserves | 133 | €151,857 | €158,292 | +€6,435 | +4.2% |
| Profit (loss) carried forward | 14 | - | €8,171 | +€8,171 | |
| Amounts payable | 17/49 | €56,063 | €39,784 | -€16,279 | -29.0% |
| Amounts payable after more than one year | 17 | €18,030 | €11,613 | -€6,417 | -35.6% |
| Financial debts | 170/4 | €18,030 | €11,613 | -€6,417 | -35.6% |
| Amounts payable within one year | 42/48 | €38,033 | €28,171 | -€9,862 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €7,722 | €14,634 | +€6,912 | +89.5% |
| Trade debts | 44 | €1,075 | €1,182 | +€107 | +9.9% |
| Suppliers | 440/4 | €1,075 | €1,182 | +€107 | +9.9% |
| Taxes, remuneration and social security | 45 | €22,277 | €8,793 | -€13,484 | -60.5% |
| Taxes | 450/3 | €22,277 | €8,793 | -€13,484 | -60.5% |
| Other amounts payable | 47/48 | €6,959 | €3,562 | -€3,397 | -48.8% |
| Remuneration, social security and pensions | 62 | €1,825 | €2,890 | +€1,064 | +58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,627 | €26,447 | +€2,820 | +11.9% |
| Other operating charges | 640/8 | €3,277 | €3,924 | +€646 | +19.7% |
| Gross operating margin | 9900 | €59,079 | €56,791 | -€2,289 | -3.9% |
| Operating profit (loss) | 9901 | €30,350 | €23,531 | -€6,819 | -22.5% |
| Financial income | 75/76B | - | €5,441 | +€5,441 | |
| Recurring financial income | 75 | - | €137 | +€137 | |
| Non-recurring financial income | 76B | - | €5,305 | +€5,305 | |
| Financial charges | 65/66B | €1,668 | €1,684 | +€16 | +1.0% |
| Recurring financial charges | 65 | €1,668 | €1,684 | +€16 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €28,682 | €27,288 | -€1,394 | -4.9% |
| Income taxes | 67/77 | €6,435 | €19,117 | +€12,682 | +197.1% |
| Profit (loss) for the period | 9904 | €22,247 | €8,171 | -€14,076 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,247 | €8,171 | -€14,076 | -63.3% |
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 7 October 2026 via checked.be.