ABKR: 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.
ABKR
Largest movements
- Tangible fixed assets +€142,657
up €142,657 (+1834.3%), from €7,777 to €150,434
of which Land and buildings: +€142,100
- Receivables within one year -€56,914
down €56,914 (-52.1%), from €109,157 to €52,243
of which Other amounts receivable: -€57,200
- Cash +€8,459
up €8,459 (+915.6%), from €924 to €9,383
mainly Debts after one year (+€66,672) and Receivables within one year (+€56,914)
- Debts after one year +€66,672
up €66,672 (+1095.2%), from €6,088 to €72,759
- Reserves +€11,478
up €11,478 (+18.5%), from €62,210 to €73,687
- Other debts +€6,701
up €6,701 (+110.1%), from €6,088 to €12,789
- Current portion of long-term debt +€3,974
up €3,974 (+211.5%), from €1,879 to €5,853
- Trade debts +€2,591
up €2,591 (+207.1%), from €1,251 to €3,841
- Gross operating margin -€36,428
down €36,428 (-41.4%), from €88,011 to €51,584
- Depreciation +€25,537
up €25,537 (+2298.1%), from €1,111 to €26,649
- Taxes -€19,124
down €19,124 (-76.4%), from €25,046 to €5,923
- Financial charges +€3,342
up €3,342 (+295.8%), from €1,130 to €4,472
- Staff costs +€2,049
new in 2025: €2,049
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 | €117,858 | €212,061 | +€94,203 | +79.9% |
| Fixed assets | 21/28 | €7,777 | €150,434 | +€142,657 | +1834.3% |
| Tangible fixed assets | 22/27 | €7,777 | €150,434 | +€142,657 | +1834.3% |
| Land and buildings | 22 | - | €142,100 | +€142,100 | |
| Furniture and vehicles | 24 | €6,046 | €6,840 | +€794 | +13.1% |
| Other tangible fixed assets | 26 | €1,731 | €1,494 | -€237 | -13.7% |
| Current assets | 29/58 | €110,081 | €61,626 | -€48,454 | -44.0% |
| Amounts receivable within one year | 40/41 | €109,157 | €52,243 | -€56,914 | -52.1% |
| Trade receivables | 40 | €2,405 | €2,691 | +€286 | +11.9% |
| Other amounts receivable | 41 | €106,752 | €49,552 | -€57,200 | -53.6% |
| Cash at bank and in hand | 54/58 | €924 | €9,383 | +€8,459 | +915.6% |
| Total equity and liabilities | 10/49 | €117,858 | €212,061 | +€94,203 | +79.9% |
| Equity | 10/15 | €67,210 | €78,687 | +€11,478 | +17.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,210 | €73,687 | +€11,478 | +18.5% |
| Distributable reserves | 133 | €62,210 | €73,687 | +€11,478 | +18.5% |
| Amounts payable | 17/49 | €50,648 | €133,373 | +€82,725 | +163.3% |
| Amounts payable after more than one year | 17 | €6,088 | €72,759 | +€66,672 | +1095.2% |
| Financial debts | 170/4 | €6,088 | €72,759 | +€66,672 | +1095.2% |
| Amounts payable within one year | 42/48 | €44,560 | €60,053 | +€15,492 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €1,879 | €5,853 | +€3,974 | +211.5% |
| Trade debts | 44 | €1,251 | €3,841 | +€2,591 | +207.1% |
| Suppliers | 440/4 | €1,251 | €3,841 | +€2,591 | +207.1% |
| Taxes, remuneration and social security | 45 | €35,343 | €37,570 | +€2,227 | +6.3% |
| Taxes | 450/3 | €35,343 | €37,570 | +€2,227 | +6.3% |
| Other amounts payable | 47/48 | €6,088 | €12,789 | +€6,701 | +110.1% |
| Accrued charges and deferred income | 492/3 | - | €561 | +€561 | |
| Remuneration, social security and pensions | 62 | - | €2,049 | +€2,049 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,111 | €26,649 | +€25,537 | +2298.1% |
| Other operating charges | 640/8 | €475 | €1,046 | +€571 | +120.2% |
| Gross operating margin | 9900 | €88,011 | €51,584 | -€36,428 | -41.4% |
| Operating profit (loss) | 9901 | €86,425 | €21,840 | -€64,585 | -74.7% |
| Financial income | 75/76B | €2 | €33 | +€30 | +1261.9% |
| Recurring financial income | 75 | €2 | €33 | +€30 | +1261.9% |
| Financial charges | 65/66B | €1,130 | €4,472 | +€3,342 | +295.8% |
| Recurring financial charges | 65 | €1,130 | €4,472 | +€3,342 | +295.8% |
| Profit (loss) for the period before taxes | 9903 | €85,297 | €17,400 | -€67,897 | -79.6% |
| Income taxes | 67/77 | €25,046 | €5,923 | -€19,124 | -76.4% |
| Profit (loss) for the period | 9904 | €60,251 | €11,478 | -€48,773 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,251 | €11,478 | -€48,773 | -81.0% |
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 3 October 2026 via checked.be.