ABL Group: 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.
ABL Group
Largest movements
- Cash +€32,664
up €32,664 (+142.6%), from €22,910 to €55,574
mainly Net result for the year (+€37,479) and Receivables within one year (+€4,477)
- Receivables within one year -€4,477
down €4,477 (-20.0%), from €22,353 to €17,876
of which Trade receivables: -€2,593
- Profit (loss) carried forward +€37,479
up €37,479 (+412.1%), from €9,096 to €46,574
- Reserves -€10,000
down €10,000 (-59.7%), from €16,748 to €6,748
- Other debts -€4,280
down €4,280 (-61.1%), from €7,009 to €2,729
- Short-term financial debts +€3,280
up €3,280 (+100.6%), from €3,259 to €6,538
- Trade debts +€766
up €766 (+10.4%), from €7,387 to €8,153
- Gross operating margin +€49,074
up €49,074 (+1334.9%), from €3,676 to €52,751
- Taxes +€9,778
up €9,778 (+2313.6%), from €423 to €10,201
- Other operating charges -€1,177
down €1,177 (-38.9%), from €3,027 to €1,850
- Depreciation -€587
down €587 (-47.8%), from €1,227 to €640
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 | €48,609 | €75,502 | +€26,892 | +55.3% |
| Fixed assets | 21/28 | €640 | - | -€640 | |
| Tangible fixed assets | 22/27 | €640 | - | -€640 | |
| Furniture and vehicles | 24 | €640 | - | -€640 | |
| Current assets | 29/58 | €47,969 | €75,502 | +€27,533 | +57.4% |
| Amounts receivable within one year | 40/41 | €22,353 | €17,876 | -€4,477 | -20.0% |
| Trade receivables | 40 | €10,313 | €7,720 | -€2,593 | -25.1% |
| Other amounts receivable | 41 | €12,040 | €10,156 | -€1,885 | -15.7% |
| Cash at bank and in hand | 54/58 | €22,910 | €55,574 | +€32,664 | +142.6% |
| Deferred charges and accrued income | 490/1 | €2,706 | €2,052 | -€654 | -24.2% |
| Total equity and liabilities | 10/49 | €48,609 | €75,502 | +€26,892 | +55.3% |
| Equity | 10/15 | €29,849 | €57,327 | +€27,479 | +92.1% |
| Contributions | 10/11 | €4,005 | €4,005 | = | 0.0% |
| Reserves | 13 | €16,748 | €6,748 | -€10,000 | -59.7% |
| Distributable reserves | 133 | €16,748 | €6,748 | -€10,000 | -59.7% |
| Profit (loss) carried forward | 14 | €9,096 | €46,574 | +€37,479 | +412.1% |
| Amounts payable | 17/49 | €18,761 | €18,175 | -€586 | -3.1% |
| Amounts payable within one year | 42/48 | €18,761 | €17,920 | -€841 | -4.5% |
| Financial debts | 43 | €3,259 | €6,538 | +€3,280 | +100.6% |
| Credit institutions | 430/8 | €3,259 | €6,538 | +€3,280 | +100.6% |
| Trade debts | 44 | €7,387 | €8,153 | +€766 | +10.4% |
| Suppliers | 440/4 | €7,387 | €8,153 | +€766 | +10.4% |
| Taxes, remuneration and social security | 45 | €1,107 | €500 | -€607 | -54.8% |
| Taxes | 450/3 | €1,107 | €500 | -€607 | -54.8% |
| Other amounts payable | 47/48 | €7,009 | €2,729 | -€4,280 | -61.1% |
| Accrued charges and deferred income | 492/3 | - | €254 | +€254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,227 | €640 | -€587 | -47.8% |
| Other operating charges | 640/8 | €3,027 | €1,850 | -€1,177 | -38.9% |
| Gross operating margin | 9900 | €3,676 | €52,751 | +€49,074 | +1334.9% |
| Operating profit (loss) | 9901 | -€578 | €50,260 | +€50,838 | |
| Financial income | 75/76B | €82 | €197 | +€114 | +138.7% |
| Recurring financial income | 75 | €82 | €197 | +€114 | +138.7% |
| Financial charges | 65/66B | €3,053 | €2,777 | -€276 | -9.0% |
| Recurring financial charges | 65 | €3,053 | €2,777 | -€276 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,548 | €47,680 | +€51,228 | |
| Income taxes | 67/77 | €423 | €10,201 | +€9,778 | +2313.6% |
| Profit (loss) for the period | 9904 | -€3,971 | €37,479 | +€41,450 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,971 | €37,479 | +€41,450 |
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 11 October 2026 via checked.be.