able PM: what changed
What changed
able PM
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€51,752
2024 · €48,164+€3,588
Equity
€600,828
2024 · €549,075+€51,752
Cash
€82,153
2024 · €85,639-€3,486
Balance sheet total
€618,478
2024 · €590,222+€28,257
Largest movements
Assets
- Current investments +€28,484
up €28,484 (+6.6%), from €433,757 to €462,241
Equity and liabilities
- Reserves +€50,728
up €50,728 (+9.3%), from €542,553 to €593,281
of which Distributable reserves: +€49,226
- Other debts -€23,750
down €23,750 (-98.9%), from €24,022 to €272
Income statement
- Gross operating margin +€3,431
up €3,431 (+4.7%), from €72,295 to €75,726
- Depreciation +€1,514
up €1,514 (+21.2%), from €7,152 to €8,666
- Financial income +€1,490
up €1,490 (+34.0%), from €4,377 to €5,867
- Taxes +€1,278
up €1,278 (+6.8%), from €18,805 to €20,084
- Financial charges -€822
down €822 (-68.1%), from €1,208 to €386
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
€48,164
Gross operating margin
+€3,431
Staff costs
+€354
Depreciation
-€1,514
Other operating charges
+€283
Financial income
+€1,490
Financial charges
+€822
Taxes
-€1,278
Result 2025
€51,752
raises the resultlowers the result
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
+€33,829
Investment
-€37,316
Financing
€0
Cash 2024
€85,639
From operations (derived)
+€33,829
Net result for the year
+€51,752
Depreciation
+€8,666
Receivables within one year
-€2,466
Deferred charges and accrued income
-€627
Trade debts
+€1,567
Tax, wage and social debts
-€1,313
Other debts
-€23,750
Investment (derived)
-€37,316
Investment in fixed assets (net)
-€8,832
Current investments
-€28,484
Cash 2025
€82,153
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €590,222 | €618,478 | +€28,257 | +4.8% |
| Fixed assets | 21/28 | €30,269 | €30,435 | +€166 | +0.5% |
| Tangible fixed assets | 22/27 | €30,269 | €30,435 | +€166 | +0.5% |
| Plant, machinery and equipment | 23 | €4,444 | €2,737 | -€1,707 | -38.4% |
| Furniture and vehicles | 24 | €9,242 | €8,125 | -€1,117 | -12.1% |
| Other tangible fixed assets | 26 | €16,583 | €19,574 | +€2,990 | +18.0% |
| Current assets | 29/58 | €559,953 | €588,043 | +€28,090 | +5.0% |
| Amounts receivable within one year | 40/41 | €39,133 | €41,599 | +€2,466 | +6.3% |
| Trade receivables | 40 | €39,133 | €40,599 | +€1,466 | +3.7% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Current investments | 50/53 | €433,757 | €462,241 | +€28,484 | +6.6% |
| Cash at bank and in hand | 54/58 | €85,639 | €82,153 | -€3,486 | -4.1% |
| Deferred charges and accrued income | 490/1 | €1,423 | €2,050 | +€627 | +44.0% |
| Total equity and liabilities | 10/49 | €590,222 | €618,478 | +€28,257 | +4.8% |
| Equity | 10/15 | €549,075 | €600,828 | +€51,752 | +9.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €542,553 | €593,281 | +€50,728 | +9.3% |
| Tax-exempt reserves | 132 | €59,899 | €61,401 | +€1,502 | +2.5% |
| Distributable reserves | 133 | €482,654 | €531,880 | +€49,226 | +10.2% |
| Profit (loss) carried forward | 14 | €22 | €1,046 | +€1,024 | +4,652% |
| Amounts payable | 17/49 | €41,146 | €17,651 | -€23,496 | -57.1% |
| Amounts payable within one year | 42/48 | €41,146 | €17,651 | -€23,496 | -57.1% |
| Trade debts | 44 | €594 | €2,161 | +€1,567 | +264% |
| Suppliers | 440/4 | €594 | €2,161 | +€1,567 | +264% |
| Taxes, remuneration and social security | 45 | €16,530 | €15,217 | -€1,313 | -7.9% |
| Taxes | 450/3 | €16,530 | €15,217 | -€1,313 | -7.9% |
| Other amounts payable | 47/48 | €24,022 | €272 | -€23,750 | -98.9% |
| Remuneration, social security and pensions | 62 | €354 | - | -€354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,152 | €8,666 | +€1,514 | +21.2% |
| Other operating charges | 640/8 | €989 | €706 | -€283 | -28.6% |
| Gross operating margin | 9900 | €72,295 | €75,726 | +€3,431 | +4.7% |
| Operating profit (loss) | 9901 | €63,800 | €66,354 | +€2,554 | +4.0% |
| Financial income | 75/76B | €4,377 | €5,867 | +€1,490 | +34.0% |
| Recurring financial income | 75 | €4,377 | €5,867 | +€1,490 | +34.0% |
| Financial charges | 65/66B | €1,208 | €386 | -€822 | -68.1% |
| Recurring financial charges | 65 | €1,208 | €386 | -€822 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | €66,969 | €71,836 | +€4,867 | +7.3% |
| Income taxes | 67/77 | €18,805 | €20,084 | +€1,278 | +6.8% |
| Profit (loss) for the period | 9904 | €48,164 | €51,752 | +€3,588 | +7.5% |
| Transfer to tax-exempt reserves | 689 | €1,502 | €1,502 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,662 | €50,251 | +€3,588 | +7.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.