ABESERV: 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.
ABESERV
Largest movements
- Current investments -€50,000
down €50,000 (-14.3%), from €350,000 to €300,000
- Cash +€42,267
up €42,267 (+12.0%), from €351,164 to €393,430
mainly Net result for the year (+€192,355) and Current investments (+€50,000)
- Receivables within one year +€26,633
up €26,633 (+1,084%), from €2,457 to €29,091
of which Other amounts receivable: +€26,833
- Reserves +€192,355
up €192,355 (+27.3%), from €704,875 to €897,231
- Other debts -€180,000
down €180,000 (-100%), from €180,000 to €0
- Gross operating margin -€205,591
down €205,591 (-33.9%), from €607,259 to €401,668
- Taxes -€54,529
down €54,529 (-45.6%), from €119,689 to €65,160
- Staff costs +€17,583
up €17,583 (+14.0%), from €125,417 to €142,999
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 | €935,546 | €946,614 | +€11,068 | +1.2% |
| Fixed assets | 21/28 | €231,043 | €223,280 | -€7,764 | -3.4% |
| Tangible fixed assets | 22/27 | €231,043 | €223,280 | -€7,764 | -3.4% |
| Land and buildings | 22 | €231,043 | €223,280 | -€7,764 | -3.4% |
| Current assets | 29/58 | €704,502 | €723,334 | +€18,832 | +2.7% |
| Amounts receivable within one year | 40/41 | €2,457 | €29,091 | +€26,633 | +1,084% |
| Trade receivables | 40 | €2,100 | €1,900 | -€200 | -9.5% |
| Other amounts receivable | 41 | €357 | €27,191 | +€26,833 | +7,506% |
| Current investments | 50/53 | €350,000 | €300,000 | -€50,000 | -14.3% |
| Cash at bank and in hand | 54/58 | €351,164 | €393,430 | +€42,267 | +12.0% |
| Deferred charges and accrued income | 490/1 | €881 | €813 | -€68 | -7.8% |
| Total equity and liabilities | 10/49 | €935,546 | €946,614 | +€11,068 | +1.2% |
| Equity | 10/15 | €723,475 | €915,831 | +€192,355 | +26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €704,875 | €897,231 | +€192,355 | +27.3% |
| Distributable reserves | 133 | €704,875 | €897,231 | +€192,355 | +27.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €212,070 | €30,783 | -€181,287 | -85.5% |
| Amounts payable within one year | 42/48 | €212,070 | €30,664 | -€181,407 | -85.5% |
| Trade debts | 44 | €1,610 | €1,325 | -€285 | -17.7% |
| Suppliers | 440/4 | €1,610 | €1,325 | -€285 | -17.7% |
| Taxes, remuneration and social security | 45 | €30,461 | €29,339 | -€1,122 | -3.7% |
| Taxes | 450/3 | €15,717 | €12,454 | -€3,263 | -20.8% |
| Remuneration and social security | 454/9 | €14,744 | €16,885 | +€2,141 | +14.5% |
| Other amounts payable | 47/48 | €180,000 | €0 | -€180,000 | -100% |
| Accrued charges and deferred income | 492/3 | - | €119 | +€119 | |
| Remuneration, social security and pensions | 62 | €125,417 | €142,999 | +€17,583 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,764 | €7,764 | = | 0.0% |
| Other operating charges | 640/8 | €651 | €839 | +€188 | +28.9% |
| Gross operating margin | 9900 | €607,259 | €401,668 | -€205,591 | -33.9% |
| Operating profit (loss) | 9901 | €473,428 | €250,066 | -€223,361 | -47.2% |
| Financial income | 75/76B | €3,800 | €7,682 | +€3,882 | +102% |
| Recurring financial income | 75 | €3,800 | €7,682 | +€3,882 | +102% |
| Financial charges | 65/66B | €164 | €233 | +€69 | +41.8% |
| Recurring financial charges | 65 | €164 | €233 | +€69 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €477,063 | €257,515 | -€219,548 | -46.0% |
| Income taxes | 67/77 | €119,689 | €65,160 | -€54,529 | -45.6% |
| Profit (loss) for the period | 9904 | €357,375 | €192,355 | -€165,019 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €357,375 | €192,355 | -€165,019 | -46.2% |
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 14 October 2026 via checked.be.