ABHR: what changed
What changed
ABHR
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€35,249
2024 · €368,795-€333,546
Equity
€1.3m
2024 · €1.3m+€35,249
Cash
€359,357
2024 · €662,614-€303,257
Balance sheet total
€8.8m
2024 · €8.7m+€103,197
Largest movements
Assets
- Receivables within one year -€1.9m
down €1.9m (-31.1%), from €6.3m to €4.3m
of which Trade receivables: -€2.0m
- Stocks and contracts +€1.9m
up €1.9m (+1,727%), from €110,569 to €2.0m
- Deferred charges and accrued income +€514,587
up €514,587 (+939%), from €54,811 to €569,398
- Cash -€303,257
down €303,257 (-45.8%), from €662,614 to €359,357
mainly Stocks and contracts (-€1.9m) and Deferred charges and accrued income (-€514,587)
Equity and liabilities
- Debts after one year +€362,580
up €362,580 (+59.6%), from €608,369 to €970,949
of which Trade debts: +€444,072
- Tax, wage and social debts -€305,197
down €305,197 (-64.2%), from €475,683 to €170,486
of which Taxes: -€322,287
- Trade debts -€162,278
down €162,278 (-4.6%), from €3.5m to €3.4m
- Current portion of long-term debt +€157,237
up €157,237 (+13.1%), from €1.2m to €1.4m
Income statement
- Goods and materials -€2.7m
down €2.7m (-23.0%), from €11.8m to €9.0m
of which Change in stocks: decrease (increase): -€1.9m
- Turnover -€2.3m
down €2.3m (-15.2%), from €15.4m to €13.0m
- Services and other goods +€475,061
up €475,061 (+25.8%), from €1.8m to €2.3m
- Staff costs +€200,228
up €200,228 (+17.5%), from €1.1m to €1.3m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€368,795
Turnover
-€2.3m
Other operating income
+€44,351
Goods and materials
+€2.7m
Services and other goods
-€475,061
Staff costs
-€200,228
Depreciation
-€38,336
Other operating charges
-€20,992
Other operating items
-€7,643
Financial income
-€61,015
Financial charges
-€57,689
Taxes
+€113,718
Result 2025
€35,249
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€560,846
Investment
-€257,229
Financing
+€514,818
Cash 2024
€662,614
From operations (derived)
-€560,846
Net result for the year
+€35,249
Depreciation
+€325,203
Stocks and contracts
-€1.9m
Receivables within one year
+€1.9m
Deferred charges and accrued income
-€514,587
Trade debts
-€162,278
Tax, wage and social debts
-€305,197
Other debts
+€729
Accrued charges and deferred income
+€19,877
Investment (derived)
-€257,229
Investment in fixed assets (net)
-€257,229
Financing
+€514,818
Debts after one year
+€362,580
Current portion of long-term debt
+€157,237
Short-term financial debts
-€5,000
Cash 2025
€359,357
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,688,831 | €8,792,028 | +€103,197 | +1.2% |
| Fixed assets | 21/28 | €1,588,716 | €1,520,742 | -€67,974 | -4.3% |
| Intangible fixed assets | 21 | €41,182 | €48,311 | +€7,129 | +17.3% |
| Tangible fixed assets | 22/27 | €1,333,673 | €1,262,364 | -€71,309 | -5.3% |
| Land and buildings | 22 | €122,618 | €110,940 | -€11,678 | -9.5% |
| Plant, machinery and equipment | 23 | €306,523 | €320,957 | +€14,434 | +4.7% |
| Furniture and vehicles | 24 | €225,130 | €243,282 | +€18,152 | +8.1% |
| Leasing and similar rights | 25 | €679,402 | €587,184 | -€92,218 | -13.6% |
| Financial fixed assets | 28 | €213,861 | €210,067 | -€3,794 | -1.8% |
| Other financial fixed assets | 284/8 | €213,861 | €210,067 | -€3,794 | -1.8% |
| Shares | 284 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €198,861 | €195,067 | -€3,794 | -1.9% |
| Current assets | 29/58 | €7,100,115 | €7,271,286 | +€171,171 | +2.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €110,569 | €2,019,940 | +€1.9m | +1,727% |
| Stocks | 30/36 | €110,569 | €2,019,940 | +€1.9m | +1,727% |
| Goods purchased for resale | 34 | €110,569 | €112,667 | +€2,098 | +1.9% |
| Property held for sale | 35 | - | €1,907,274 | +€1.9m | |
| Amounts receivable within one year | 40/41 | €6,272,121 | €4,322,590 | -€1.9m | -31.1% |
| Trade receivables | 40 | €6,272,121 | €4,315,333 | -€2.0m | -31.2% |
| Other amounts receivable | 41 | €0 | €7,258 | +€7,258 | |
| Cash at bank and in hand | 54/58 | €662,614 | €359,357 | -€303,257 | -45.8% |
| Deferred charges and accrued income | 490/1 | €54,811 | €569,398 | +€514,587 | +939% |
| Total equity and liabilities | 10/49 | €8,688,831 | €8,792,028 | +€103,197 | +1.2% |
| Equity | 10/15 | €1,251,191 | €1,286,440 | +€35,249 | +2.8% |
| Contributions | 10/11 | €87,820 | €87,820 | = | 0.0% |
| Capital | 10 | €87,820 | €87,820 | = | 0.0% |
| Issued capital | 100 | €87,820 | €87,820 | = | 0.0% |
| Reserves | 13 | €1,160,782 | €1,160,782 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,782 | €8,782 | = | 0.0% |
| Legal reserve | 130 | €8,782 | €8,782 | = | 0.0% |
| Distributable reserves | 133 | €1,152,000 | €1,152,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,589 | €37,838 | +€35,249 | +1,362% |
| Amounts payable | 17/49 | €7,437,641 | €7,505,589 | +€67,948 | +0.9% |
| Amounts payable after more than one year | 17 | €608,369 | €970,949 | +€362,580 | +59.6% |
| Financial debts | 170/4 | €608,369 | €526,878 | -€81,492 | -13.4% |
| Leasing and similar obligations | 172 | €485,022 | €357,812 | -€127,209 | -26.2% |
| Credit institutions | 173 | €123,348 | €169,065 | +€45,718 | +37.1% |
| Trade debts | 175 | - | €444,072 | +€444,072 | |
| Suppliers | 1750 | - | €444,072 | +€444,072 | |
| Amounts payable within one year | 42/48 | €6,820,882 | €6,506,374 | -€314,509 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €1,199,301 | €1,356,539 | +€157,237 | +13.1% |
| Financial debts | 43 | €1,625,000 | €1,620,000 | -€5,000 | -0.3% |
| Credit institutions | 430/8 | €1,625,000 | €1,620,000 | -€5,000 | -0.3% |
| Trade debts | 44 | €3,520,620 | €3,358,342 | -€162,278 | -4.6% |
| Suppliers | 440/4 | €3,520,620 | €3,358,342 | -€162,278 | -4.6% |
| Taxes, remuneration and social security | 45 | €475,683 | €170,486 | -€305,197 | -64.2% |
| Taxes | 450/3 | €358,134 | €35,847 | -€322,287 | -90.0% |
| Remuneration and social security | 454/9 | €117,549 | €134,639 | +€17,090 | +14.5% |
| Other amounts payable | 47/48 | €278 | €1,007 | +€729 | +262% |
| Accrued charges and deferred income | 492/3 | €8,389 | €28,266 | +€19,877 | +237% |
| Operating income | 70/76A | €15,629,393 | €13,327,695 | -€2.3m | -14.7% |
| Turnover | 70 | €15,383,934 | €13,045,529 | -€2.3m | -15.2% |
| Other operating income | 74 | €237,815 | €282,166 | +€44,351 | +18.6% |
| Non-recurring operating income | 76A | €7,643 | €0 | -€7,643 | -100% |
| Operating charges | 60/66A | €15,046,126 | €13,072,989 | -€2.0m | -13.1% |
| Goods for resale, raw materials and consumables | 60 | €11,751,410 | €9,043,655 | -€2.7m | -23.0% |
| Purchases | 600/8 | €11,775,048 | €10,953,027 | -€822,021 | -7.0% |
| Change in stocks: decrease (increase) | 609 | -€23,639 | -€1,909,372 | -€1.9m | -7,977% |
| Services and other goods | 61 | €1,844,808 | €2,319,868 | +€475,061 | +25.8% |
| Remuneration, social security and pensions | 62 | €1,142,009 | €1,342,237 | +€200,228 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286,866 | €325,203 | +€38,336 | +13.4% |
| Other operating charges | 640/8 | €21,034 | €42,026 | +€20,992 | +99.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €583,267 | €254,706 | -€328,561 | -56.3% |
| Financial income | 75/76B | €100,772 | €39,757 | -€61,015 | -60.5% |
| Recurring financial income | 75 | €100,772 | €39,757 | -€61,015 | -60.5% |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €100,772 | €39,757 | -€61,015 | -60.5% |
| Financial charges | 65/66B | €168,783 | €226,472 | +€57,689 | +34.2% |
| Recurring financial charges | 65 | €168,783 | €226,472 | +€57,689 | +34.2% |
| Debt charges | 650 | €135,307 | €163,287 | +€27,980 | +20.7% |
| Other financial charges | 652/9 | €33,477 | €63,185 | +€29,709 | +88.7% |
| Profit (loss) for the period before taxes | 9903 | €515,256 | €67,991 | -€447,264 | -86.8% |
| Income taxes | 67/77 | €146,460 | €32,742 | -€113,718 | -77.6% |
| Taxes | 670/3 | €146,460 | €32,742 | -€113,718 | -77.6% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €368,795 | €35,249 | -€333,546 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €368,795 | €35,249 | -€333,546 | -90.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.