ABG Engineering: 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.
ABG Engineering
Largest movements
- Cash +€47,441
up €47,441 (+38.1%), from €124,401 to €171,842
mainly Net result for the year (+€46,080) and Tax, wage and social debts (+€13,003)
- Receivables within one year +€8,656
up €8,656 (+314.8%), from €2,750 to €11,406
of which Trade receivables: +€8,733
- Profit (loss) carried forward +€46,080
up €46,080 (+51.7%), from €89,192 to €135,273
- Tax, wage and social debts +€13,003
up €13,003 (+39.9%), from €32,553 to €45,555
- Trade debts -€3,459
down €3,459 (-77.2%), from €4,480 to €1,020
- Turnover -€212,228
no longer reported in 2025 (was €212,228)
- Purchases and services -€96,878
no longer reported in 2025 (was €96,878)
- Gross operating margin -€56,346
down €56,346 (-47.8%), from €117,856 to €61,510
- Taxes -€12,300
down €12,300 (-49.2%), from €25,000 to €12,700
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 | €128,225 | €183,848 | +€55,624 | +43.4% |
| Fixed assets | 21/28 | €1,074 | €600 | -€474 | -44.1% |
| Tangible fixed assets | 22/27 | €1,074 | €600 | -€474 | -44.1% |
| Furniture and vehicles | 24 | €1,074 | €600 | -€474 | -44.1% |
| Current assets | 29/58 | €127,151 | €183,248 | +€56,098 | +44.1% |
| Amounts receivable within one year | 40/41 | €2,750 | €11,406 | +€8,656 | +314.8% |
| Trade receivables | 40 | - | €8,733 | +€8,733 | |
| Other amounts receivable | 41 | €2,750 | €2,673 | -€77 | -2.8% |
| Cash at bank and in hand | 54/58 | €124,401 | €171,842 | +€47,441 | +38.1% |
| Total equity and liabilities | 10/49 | €128,225 | €183,848 | +€55,624 | +43.4% |
| Equity | 10/15 | €91,192 | €137,273 | +€46,080 | +50.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €89,192 | €135,273 | +€46,080 | +51.7% |
| Amounts payable | 17/49 | €37,033 | €46,576 | +€9,543 | +25.8% |
| Amounts payable within one year | 42/48 | €37,033 | €46,576 | +€9,543 | +25.8% |
| Trade debts | 44 | €4,480 | €1,020 | -€3,459 | -77.2% |
| Suppliers | 440/4 | €4,480 | €1,020 | -€3,459 | -77.2% |
| Taxes, remuneration and social security | 45 | €32,553 | €45,555 | +€13,003 | +39.9% |
| Taxes | 450/3 | €32,553 | €45,555 | +€13,003 | +39.9% |
| Turnover | 70 | €212,228 | - | -€212,228 | |
| Goods, raw materials, services and sundry goods | 60/61 | €96,878 | - | -€96,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €474 | +€126 | +36.1% |
| Other operating charges | 640/8 | €3,343 | €2,104 | -€1,240 | -37.1% |
| Gross operating margin | 9900 | €117,856 | €61,510 | -€56,346 | -47.8% |
| Operating profit (loss) | 9901 | €114,164 | €58,933 | -€55,232 | -48.4% |
| Financial income | 75/76B | €150 | €4 | -€146 | -97.5% |
| Recurring financial income | 75 | €150 | €4 | -€146 | -97.5% |
| Financial charges | 65/66B | €122 | €156 | +€34 | +27.9% |
| Recurring financial charges | 65 | €122 | €156 | +€34 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €114,192 | €58,780 | -€55,412 | -48.5% |
| Income taxes | 67/77 | €25,000 | €12,700 | -€12,300 | -49.2% |
| Profit (loss) for the period | 9904 | €89,192 | €46,080 | -€43,112 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,192 | €46,080 | -€43,112 | -48.3% |
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 29 September 2026 via checked.be.