ABH Compta: 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.
ABH Compta
Largest movements
- Financial fixed assets -€210,204
down €210,204 (-99.7%), from €210,844 to €640
- Receivables within one year +€153,725
up €153,725 (+54.6%), from €281,597 to €435,322
of which Trade receivables: +€161,482
- Cash -€34,556
down €34,556 (-33.0%), from €104,639 to €70,083
mainly Short-term financial debts (-€185,000) and Receivables within one year (-€153,725)
- Short-term financial debts -€185,000
no longer reported in 2025 (was €185,000)
- Profit (loss) carried forward +€84,740
up €84,740 (+44.2%), from €191,764 to €276,504
- Trade debts +€13,852
up €13,852 (+13.0%), from €106,578 to €120,431
- Tax, wage and social debts -€7,054
down €7,054 (-7.8%), from €90,474 to €83,419
of which Taxes: -€7,148
- Gross operating margin +€352,237
up €352,237 (+162.9%), from €216,238 to €568,475
- Staff costs +€210,762
up €210,762 (+95.8%), from €219,933 to €430,695
- Taxes +€31,673
new in 2025: €31,673
- Other operating charges +€25,241
up €25,241 (+453.1%), from €5,571 to €30,812
- Write-downs -€14,477
down €14,477 (-142.0%), from -€10,198 to -€24,675
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 | €628,273 | €540,220 | -€88,053 | -14.0% |
| Fixed assets | 21/28 | €229,613 | €20,764 | -€208,848 | -91.0% |
| Intangible fixed assets | 21 | €1,130 | €482 | -€648 | -57.3% |
| Tangible fixed assets | 22/27 | €17,639 | €19,642 | +€2,004 | +11.4% |
| Furniture and vehicles | 24 | €6,031 | €9,567 | +€3,536 | +58.6% |
| Other tangible fixed assets | 26 | €11,608 | €10,076 | -€1,532 | -13.2% |
| Financial fixed assets | 28 | €210,844 | €640 | -€210,204 | -99.7% |
| Current assets | 29/58 | €398,660 | €519,456 | +€120,796 | +30.3% |
| Amounts receivable within one year | 40/41 | €281,597 | €435,322 | +€153,725 | +54.6% |
| Trade receivables | 40 | €273,840 | €435,322 | +€161,482 | +59.0% |
| Other amounts receivable | 41 | €7,757 | - | -€7,757 | |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €104,639 | €70,083 | -€34,556 | -33.0% |
| Deferred charges and accrued income | 490/1 | €11,925 | €13,551 | +€1,627 | +13.6% |
| Total equity and liabilities | 10/49 | €628,273 | €540,220 | -€88,053 | -14.0% |
| Equity | 10/15 | €229,624 | €314,364 | +€84,740 | +36.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,260 | €19,260 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,400 | €17,400 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,764 | €276,504 | +€84,740 | +44.2% |
| Amounts payable | 17/49 | €398,649 | €225,856 | -€172,793 | -43.3% |
| Amounts payable within one year | 42/48 | €398,525 | €225,856 | -€172,669 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €16,473 | €22,006 | +€5,533 | +33.6% |
| Financial debts | 43 | €185,000 | - | -€185,000 | |
| Credit institutions | 430/8 | €185,000 | - | -€185,000 | |
| Trade debts | 44 | €106,578 | €120,431 | +€13,852 | +13.0% |
| Suppliers | 440/4 | €106,578 | €120,431 | +€13,852 | +13.0% |
| Taxes, remuneration and social security | 45 | €90,474 | €83,419 | -€7,054 | -7.8% |
| Taxes | 450/3 | €37,013 | €29,865 | -€7,148 | -19.3% |
| Remuneration and social security | 454/9 | €53,460 | €53,554 | +€94 | +0.2% |
| Accrued charges and deferred income | 492/3 | €124 | - | -€124 | |
| Remuneration, social security and pensions | 62 | €219,933 | €430,695 | +€210,762 | +95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,551 | €10,541 | +€5,990 | +131.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,198 | -€24,675 | -€14,477 | -142.0% |
| Other operating charges | 640/8 | €5,571 | €30,812 | +€25,241 | +453.1% |
| Gross operating margin | 9900 | €216,238 | €568,475 | +€352,237 | +162.9% |
| Operating profit (loss) | 9901 | -€3,619 | €121,102 | +€124,720 | |
| Financial income | 75/76B | €77 | €3,669 | +€3,591 | +4661.2% |
| Recurring financial income | 75 | €77 | €3,669 | +€3,591 | +4661.2% |
| Financial charges | 65/66B | €6,254 | €8,357 | +€2,103 | +33.6% |
| Recurring financial charges | 65 | €6,254 | €8,357 | +€2,103 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,796 | €116,413 | +€126,209 | |
| Income taxes | 67/77 | - | €31,673 | +€31,673 | |
| Profit (loss) for the period | 9904 | -€9,796 | €84,740 | +€94,536 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,796 | €84,740 | +€94,536 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.