ABM: 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.
ABM
Largest movements
- Receivables within one year -€46,312
down €46,312 (-27.9%), from €166,154 to €119,843
of which Other amounts receivable: -€32,593
- Financial fixed assets +€3,570
new in 2024: €3,570
- Reserves -€75,019
down €75,019 (-81.2%), from €92,365 to €17,347
- Tax, wage and social debts +€19,318
up €19,318 (+73.4%), from €26,316 to €45,634
of which Taxes: +€18,217
- Other debts +€11,568
up €11,568 (+62.8%), from €18,432 to €30,000
- Trade debts +€1,813
up €1,813 (+4.7%), from €38,597 to €40,410
- Gross operating margin +€205,551
up €205,551 (+624.7%), from €32,906 to €238,457
- Staff costs +€44,380
new in 2024: €44,380
- Write-downs +€23,780
new in 2024: €23,780
- Taxes +€12,916
up €12,916 (+48.6%), from €26,603 to €39,519
- Financial charges +€6,322
up €6,322 (+313.8%), from €2,015 to €8,337
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,710 | €136,391 | -€42,319 | -23.7% |
| Fixed assets | 21/28 | €3,145 | €5,709 | +€2,564 | +81.5% |
| Tangible fixed assets | 22/27 | €3,145 | €2,139 | -€1,006 | -32.0% |
| Plant, machinery and equipment | 23 | €3,145 | €2,139 | -€1,006 | -32.0% |
| Financial fixed assets | 28 | - | €3,570 | +€3,570 | |
| Current assets | 29/58 | €175,565 | €130,682 | -€44,883 | -25.6% |
| Amounts receivable within one year | 40/41 | €166,154 | €119,843 | -€46,312 | -27.9% |
| Trade receivables | 40 | €30,207 | €16,488 | -€13,719 | -45.4% |
| Other amounts receivable | 41 | €135,947 | €103,355 | -€32,593 | -24.0% |
| Cash at bank and in hand | 54/58 | €9,411 | €10,839 | +€1,428 | +15.2% |
| Total equity and liabilities | 10/49 | €178,710 | €136,391 | -€42,319 | -23.7% |
| Equity | 10/15 | €95,365 | €20,347 | -€75,019 | -78.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €92,365 | €17,347 | -€75,019 | -81.2% |
| Distributable reserves | 133 | €92,365 | €17,347 | -€75,019 | -81.2% |
| Amounts payable | 17/49 | €83,345 | €116,044 | +€32,699 | +39.2% |
| Amounts payable within one year | 42/48 | €83,345 | €116,044 | +€32,699 | +39.2% |
| Trade debts | 44 | €38,597 | €40,410 | +€1,813 | +4.7% |
| Suppliers | 440/4 | €38,597 | €40,410 | +€1,813 | +4.7% |
| Taxes, remuneration and social security | 45 | €26,316 | €45,634 | +€19,318 | +73.4% |
| Taxes | 450/3 | €26,316 | €44,533 | +€18,217 | +69.2% |
| Remuneration and social security | 454/9 | - | €1,101 | +€1,101 | |
| Other amounts payable | 47/48 | €18,432 | €30,000 | +€11,568 | +62.8% |
| Remuneration, social security and pensions | 62 | - | €44,380 | +€44,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | €1,006 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,780 | +€23,780 | |
| Other operating charges | 640/8 | €1,733 | €1,638 | -€96 | -5.5% |
| Gross operating margin | 9900 | €32,906 | €238,457 | +€205,551 | +624.7% |
| Operating profit (loss) | 9901 | €30,167 | €167,654 | +€137,487 | +455.8% |
| Financial income | 75/76B | €4,412 | €5,184 | +€771 | +17.5% |
| Recurring financial income | 75 | €4,412 | €5,184 | +€771 | +17.5% |
| Financial charges | 65/66B | €2,015 | €8,337 | +€6,322 | +313.8% |
| Recurring financial charges | 65 | €2,015 | €8,337 | +€6,322 | +313.8% |
| Profit (loss) for the period before taxes | 9903 | €32,564 | €164,500 | +€131,936 | +405.2% |
| Income taxes | 67/77 | €26,603 | €39,519 | +€12,916 | +48.6% |
| Profit (loss) for the period | 9904 | €5,962 | €124,981 | +€119,020 | +1996.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,962 | €124,981 | +€119,020 | +1996.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.