ABH IMMO: 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 IMMO
Largest movements
- Tangible fixed assets -€35,275
down €35,275 (-6.9%), from €512,525 to €477,250
- Cash +€21,690
up €21,690 (+84.2%), from €25,746 to €47,436
mainly Depreciation (+€35,275) and Net result for the year (+€25,265)
- Debts after one year -€37,991
down €37,991 (-7.5%), from €507,613 to €469,622
- Profit (loss) carried forward +€25,265
up €25,265 (+60.0%), from -€42,080 to -€16,815
- Trade debts -€10,606
no longer reported in 2025 (was €10,606)
- Accrued charges and deferred income +€6,590
up €6,590 (+58.6%), from €11,238 to €17,828
- Gross operating margin +€9,065
up €9,065 (+12.5%), from €72,341 to €81,406
- Financial charges -€7,487
down €7,487 (-28.7%), from €26,051 to €18,564
- Taxes -€2,240
no longer reported in 2025 (was €2,240)
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 | €538,771 | €525,186 | -€13,585 | -2.5% |
| Fixed assets | 21/28 | €512,525 | €477,250 | -€35,275 | -6.9% |
| Tangible fixed assets | 22/27 | €512,525 | €477,250 | -€35,275 | -6.9% |
| Land and buildings | 22 | €512,525 | €477,250 | -€35,275 | -6.9% |
| Current assets | 29/58 | €26,246 | €47,936 | +€21,690 | +82.6% |
| Amounts receivable within one year | 40/41 | €500 | €500 | = | 0.0% |
| Other amounts receivable | 41 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,746 | €47,436 | +€21,690 | +84.2% |
| Total equity and liabilities | 10/49 | €538,771 | €525,186 | -€13,585 | -2.5% |
| Equity | 10/15 | -€29,680 | -€4,415 | +€25,265 | +85.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,080 | -€16,815 | +€25,265 | +60.0% |
| Amounts payable | 17/49 | €568,451 | €529,601 | -€38,849 | -6.8% |
| Amounts payable after more than one year | 17 | €507,613 | €469,622 | -€37,991 | -7.5% |
| Financial debts | 170/4 | €507,613 | €469,622 | -€37,991 | -7.5% |
| Amounts payable within one year | 42/48 | €49,600 | €42,152 | -€7,448 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €36,754 | €37,991 | +€1,236 | +3.4% |
| Trade debts | 44 | €10,606 | - | -€10,606 | |
| Suppliers | 440/4 | €10,606 | - | -€10,606 | |
| Taxes, remuneration and social security | 45 | €2,240 | €2,240 | = | 0.0% |
| Taxes | 450/3 | €2,240 | €2,240 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,921 | +€1,921 | |
| Accrued charges and deferred income | 492/3 | €11,238 | €17,828 | +€6,590 | +58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,275 | €35,275 | = | 0.0% |
| Other operating charges | 640/8 | €2,796 | €2,302 | -€494 | -17.7% |
| Gross operating margin | 9900 | €72,341 | €81,406 | +€9,065 | +12.5% |
| Operating profit (loss) | 9901 | €34,270 | €43,829 | +€9,559 | +27.9% |
| Financial charges | 65/66B | €26,051 | €18,564 | -€7,487 | -28.7% |
| Recurring financial charges | 65 | €26,051 | €18,564 | -€7,487 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €8,219 | €25,265 | +€17,046 | +207.4% |
| Income taxes | 67/77 | €2,240 | - | -€2,240 | |
| Profit (loss) for the period | 9904 | €5,979 | €25,265 | +€19,286 | +322.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,979 | €25,265 | +€19,286 | +322.5% |
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.