ABF Kempen: 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.
ABF Kempen
Largest movements
- Cash -€28,935
down €28,935 (-31.8%), from €90,871 to €61,937
- Receivables within one year +€9,383
up €9,383 (+2.3%), from €410,979 to €420,361
of which Other amounts receivable: +€330,579
- Trade debts -€14,349
down €14,349 (-96.0%), from €14,949 to €600
- Other debts -€7,446
no longer reported in 2025 (was €7,446)
- Staff costs -€80,905
down €80,905, from €79,779 to -€1,126
- Gross operating margin -€74,898
down €74,898 (-93.7%), from €79,948 to €5,050
- Other operating charges +€5,313
up €5,313 (+607%), from €875 to €6,188
- Financial income -€1,032
down €1,032 (-86.2%), from €1,196 to €165
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,892 | €482,298 | -€19,594 | -3.9% |
| Current assets | 29/58 | €501,892 | €482,298 | -€19,594 | -3.9% |
| Amounts receivable within one year | 40/41 | €410,979 | €420,361 | +€9,383 | +2.3% |
| Trade receivables | 40 | €324,820 | €3,624 | -€321,196 | -98.9% |
| Other amounts receivable | 41 | €86,158 | €416,737 | +€330,579 | +384% |
| Cash at bank and in hand | 54/58 | €90,871 | €61,937 | -€28,935 | -31.8% |
| Deferred charges and accrued income | 490/1 | €42 | - | -€42 | |
| Total equity and liabilities | 10/49 | €501,892 | €482,298 | -€19,594 | -3.9% |
| Equity | 10/15 | €479,132 | €479,132 | = | 0.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €449,132 | €449,132 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €446,132 | €446,132 | = | 0.0% |
| Amounts payable | 17/49 | €22,760 | €3,166 | -€19,594 | -86.1% |
| Amounts payable within one year | 42/48 | €22,760 | €3,166 | -€19,594 | -86.1% |
| Trade debts | 44 | €14,949 | €600 | -€14,349 | -96.0% |
| Suppliers | 440/4 | €14,949 | €600 | -€14,349 | -96.0% |
| Taxes, remuneration and social security | 45 | €365 | €2,566 | +€2,201 | +603% |
| Taxes | 450/3 | €365 | €2,566 | +€2,201 | +603% |
| Other amounts payable | 47/48 | €7,446 | - | -€7,446 | |
| Remuneration, social security and pensions | 62 | €79,779 | -€1,126 | -€80,905 | |
| Other operating charges | 640/8 | €875 | €6,188 | +€5,313 | +607% |
| Gross operating margin | 9900 | €79,948 | €5,050 | -€74,898 | -93.7% |
| Operating profit (loss) | 9901 | -€707 | -€13 | +€694 | +98.2% |
| Financial income | 75/76B | €1,196 | €165 | -€1,032 | -86.2% |
| Recurring financial income | 75 | €1,196 | €165 | -€1,032 | -86.2% |
| Financial charges | 65/66B | €490 | €152 | -€338 | -69.0% |
| Recurring financial charges | 65 | €490 | €152 | -€338 | -69.0% |
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.