ABH-SERVICES: 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.
ABH-SERVICES
Largest movements
- Tangible fixed assets -€25,985
down €25,985 (-9.2%), from €281,012 to €255,027
of which Land and buildings: -€25,160
- Cash -€7,519
down €7,519 (-26.7%), from €28,116 to €20,597
mainly Net result for the year (-€25,259) and Debts after one year (-€17,832)
- Receivables within one year -€6,631
down €6,631 (-19.5%), from €33,937 to €27,307
of which Trade receivables: -€6,712
- Profit (loss) carried forward -€25,259
down €25,259 (-35.8%), from €70,603 to €45,344
- Debts after one year -€17,832
down €17,832 (-8.5%), from €210,166 to €192,334
- Trade debts +€5,613
up €5,613 (+92.4%), from €6,073 to €11,686
- Tax, wage and social debts -€3,499
down €3,499 (-25.5%), from €13,724 to €10,226
of which Taxes: -€1,893
- Gross operating margin -€78,138
down €78,138 (-50.5%), from €154,648 to €76,510
- Staff costs -€32,231
down €32,231 (-35.4%), from €90,989 to €58,758
- Taxes -€4,234
down €4,234 (-89.8%), from €4,714 to €479
- Write-downs +€2,681
new in 2025: €2,681
- Other operating charges -€2,123
down €2,123 (-42.1%), from €5,037 to €2,914
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 | €347,364 | €303,949 | -€43,415 | -12.5% |
| Fixed assets | 21/28 | €281,299 | €255,313 | -€25,985 | -9.2% |
| Tangible fixed assets | 22/27 | €281,012 | €255,027 | -€25,985 | -9.2% |
| Land and buildings | 22 | €267,077 | €241,917 | -€25,160 | -9.4% |
| Plant, machinery and equipment | 23 | €10,059 | €7,729 | -€2,330 | -23.2% |
| Furniture and vehicles | 24 | €2,481 | €4,352 | +€1,871 | +75.4% |
| Other tangible fixed assets | 26 | €1,396 | €1,030 | -€366 | -26.2% |
| Financial fixed assets | 28 | €286 | €286 | = | 0.0% |
| Current assets | 29/58 | €66,065 | €48,636 | -€17,429 | -26.4% |
| Stocks and contracts in progress | 3 | €1,158 | €0 | -€1,158 | -100.0% |
| Stocks | 30/36 | €1,158 | €0 | -€1,158 | -100.0% |
| Amounts receivable within one year | 40/41 | €33,937 | €27,307 | -€6,631 | -19.5% |
| Trade receivables | 40 | €25,738 | €19,027 | -€6,712 | -26.1% |
| Other amounts receivable | 41 | €8,199 | €8,280 | +€81 | +1.0% |
| Cash at bank and in hand | 54/58 | €28,116 | €20,597 | -€7,519 | -26.7% |
| Deferred charges and accrued income | 490/1 | €2,854 | €733 | -€2,122 | -74.3% |
| Total equity and liabilities | 10/49 | €347,364 | €303,949 | -€43,415 | -12.5% |
| Equity | 10/15 | €96,108 | €70,497 | -€25,611 | -26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,603 | €45,344 | -€25,259 | -35.8% |
| Investment grants | 15 | €6,905 | €6,553 | -€352 | -5.1% |
| Amounts payable | 17/49 | €251,256 | €233,452 | -€17,804 | -7.1% |
| Amounts payable after more than one year | 17 | €210,166 | €192,334 | -€17,832 | -8.5% |
| Financial debts | 170/4 | €210,166 | €192,334 | -€17,832 | -8.5% |
| Amounts payable within one year | 42/48 | €40,676 | €40,860 | +€184 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €19,935 | €18,736 | -€1,198 | -6.0% |
| Trade debts | 44 | €6,073 | €11,686 | +€5,613 | +92.4% |
| Suppliers | 440/4 | €6,073 | €11,686 | +€5,613 | +92.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,724 | €10,226 | -€3,499 | -25.5% |
| Taxes | 450/3 | €3,663 | €1,770 | -€1,893 | -51.7% |
| Remuneration and social security | 454/9 | €10,061 | €8,456 | -€1,606 | -16.0% |
| Other amounts payable | 47/48 | €944 | €212 | -€732 | -77.6% |
| Accrued charges and deferred income | 492/3 | €414 | €258 | -€156 | -37.7% |
| Remuneration, social security and pensions | 62 | €90,989 | €58,758 | -€32,231 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,851 | €31,051 | -€800 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,681 | +€2,681 | |
| Other operating charges | 640/8 | €5,037 | €2,914 | -€2,123 | -42.1% |
| Gross operating margin | 9900 | €154,648 | €76,510 | -€78,138 | -50.5% |
| Operating profit (loss) | 9901 | €26,771 | -€18,894 | -€45,665 | |
| Financial income | 75/76B | €394 | €368 | -€26 | -6.6% |
| Recurring financial income | 75 | €394 | €368 | -€26 | -6.6% |
| Financial charges | 65/66B | €7,912 | €6,253 | -€1,658 | -21.0% |
| Recurring financial charges | 65 | €7,912 | €6,253 | -€1,658 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €19,253 | -€24,780 | -€44,033 | |
| Income taxes | 67/77 | €4,714 | €479 | -€4,234 | -89.8% |
| Profit (loss) for the period | 9904 | €14,540 | -€25,259 | -€39,798 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,540 | -€25,259 | -€39,798 |
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 10 October 2026 via checked.be.