ABL SERVICES: 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.
ABL SERVICES
Largest movements
- Tangible fixed assets -€10,971
down €10,971 (-10.6%), from €103,784 to €92,814
of which Land and buildings: -€7,434
- Receivables within one year +€1,532
up €1,532 (+17.5%), from €8,759 to €10,291
of which Trade receivables: +€1,532
- Stocks and contracts -€1,160
down €1,160 (-36.1%), from €3,210 to €2,050
- Debts after one year -€5,590
down €5,590 (-48.9%), from €11,423 to €5,834
- Profit (loss) carried forward -€4,064
down €4,064 (-10.4%), from €39,004 to €34,940
- Trade debts -€1,828
down €1,828 (-24.1%), from €7,599 to €5,771
- Turnover -€66,046
no longer reported in 2025 (was €66,046)
- Purchases and services -€59,681
no longer reported in 2025 (was €59,681)
- Depreciation -€2,650
down €2,650 (-18.0%), from €14,741 to €12,091
- Gross operating margin +€2,401
up €2,401 (+26.8%), from €8,962 to €11,363
- Other operating charges +€743
up €743 (+106.5%), from €698 to €1,440
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,753 | €105,155 | -€10,598 | -9.2% |
| Fixed assets | 21/28 | €103,784 | €92,814 | -€10,971 | -10.6% |
| Tangible fixed assets | 22/27 | €103,784 | €92,814 | -€10,971 | -10.6% |
| Land and buildings | 22 | €80,694 | €73,260 | -€7,434 | -9.2% |
| Plant, machinery and equipment | 23 | €469 | €145 | -€324 | -69.1% |
| Furniture and vehicles | 24 | €2,512 | €1,491 | -€1,021 | -40.6% |
| Other tangible fixed assets | 26 | €20,109 | €17,918 | -€2,191 | -10.9% |
| Current assets | 29/58 | €11,969 | €12,341 | +€372 | +3.1% |
| Stocks and contracts in progress | 3 | €3,210 | €2,050 | -€1,160 | -36.1% |
| Stocks | 30/36 | €3,210 | €2,050 | -€1,160 | -36.1% |
| Amounts receivable within one year | 40/41 | €8,759 | €10,291 | +€1,532 | +17.5% |
| Trade receivables | 40 | €3,555 | €5,087 | +€1,532 | +43.1% |
| Other amounts receivable | 41 | €5,204 | €5,204 | = | 0.0% |
| Total equity and liabilities | 10/49 | €115,753 | €105,155 | -€10,598 | -9.2% |
| Equity | 10/15 | €59,464 | €55,400 | -€4,064 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,004 | €34,940 | -€4,064 | -10.4% |
| Amounts payable | 17/49 | €56,289 | €49,755 | -€6,534 | -11.6% |
| Amounts payable after more than one year | 17 | €11,423 | €5,834 | -€5,590 | -48.9% |
| Financial debts | 170/4 | €11,423 | €5,834 | -€5,590 | -48.9% |
| Amounts payable within one year | 42/48 | €44,866 | €43,921 | -€944 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €5,971 | €5,590 | -€381 | -6.4% |
| Financial debts | 43 | €6,231 | €7,108 | +€877 | +14.1% |
| Credit institutions | 430/8 | €6,231 | €7,108 | +€877 | +14.1% |
| Trade debts | 44 | €7,599 | €5,771 | -€1,828 | -24.1% |
| Suppliers | 440/4 | €7,599 | €5,771 | -€1,828 | -24.1% |
| Taxes, remuneration and social security | 45 | €1,345 | €895 | -€451 | -33.5% |
| Taxes | 450/3 | €1,345 | €895 | -€451 | -33.5% |
| Other amounts payable | 47/48 | €23,720 | €24,559 | +€839 | +3.5% |
| Turnover | 70 | €66,046 | - | -€66,046 | |
| Goods, raw materials, services and sundry goods | 60/61 | €59,681 | - | -€59,681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,741 | €12,091 | -€2,650 | -18.0% |
| Other operating charges | 640/8 | €698 | €1,440 | +€743 | +106.5% |
| Gross operating margin | 9900 | €8,962 | €11,363 | +€2,401 | +26.8% |
| Operating profit (loss) | 9901 | -€6,477 | -€2,169 | +€4,308 | +66.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +7400.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +7400.0% |
| Financial charges | 65/66B | €1,618 | €1,680 | +€62 | +3.8% |
| Recurring financial charges | 65 | €1,618 | €1,680 | +€62 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,095 | -€3,846 | +€4,249 | +52.5% |
| Income taxes | 67/77 | €196 | €218 | +€22 | +11.3% |
| Profit (loss) for the period | 9904 | -€8,292 | -€4,064 | +€4,227 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,292 | -€4,064 | +€4,227 | +51.0% |
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 7 October 2026 via checked.be.