ABM-AG: 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-AG
Largest movements
- Cash -€9,408
down €9,408 (-48.2%), from €19,514 to €10,107
mainly Receivables within one year (-€6,495) and Investment in fixed assets (net) (-€3,039)
- Receivables within one year +€6,495
up €6,495 (+72.2%), from €8,995 to €15,490
of which Other amounts receivable: +€5,753
- Tangible fixed assets +€2,706
new in 2024: €2,706
- Reserves -€1,533
down €1,533 (-7.6%), from €20,184 to €18,651
- Trade debts +€1,479
up €1,479 (+38.2%), from €3,868 to €5,347
- Gross operating margin -€31,829
down €31,829 (-100.0%), from €31,836 to €7
- Write-downs -€5,634
no longer reported in 2024 (was €5,634)
- Taxes -€5,515
down €5,515 (-96.1%), from €5,737 to €221
- Financial income -€495
down €495 (-66.0%), from €750 to €255
- Depreciation +€333
new in 2024: €333
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 | €28,509 | €28,558 | +€48 | +0.2% |
| Fixed assets | 21/28 | - | €2,706 | +€2,706 | |
| Tangible fixed assets | 22/27 | - | €2,706 | +€2,706 | |
| Plant, machinery and equipment | 23 | - | €2,706 | +€2,706 | |
| Current assets | 29/58 | €28,509 | €25,852 | -€2,658 | -9.3% |
| Amounts receivable within one year | 40/41 | €8,995 | €15,490 | +€6,495 | +72.2% |
| Trade receivables | 40 | - | €742 | +€742 | |
| Other amounts receivable | 41 | €8,995 | €14,748 | +€5,753 | +64.0% |
| Cash at bank and in hand | 54/58 | €19,514 | €10,107 | -€9,408 | -48.2% |
| Deferred charges and accrued income | 490/1 | - | €255 | +€255 | |
| Total equity and liabilities | 10/49 | €28,509 | €28,558 | +€48 | +0.2% |
| Equity | 10/15 | €21,184 | €19,651 | -€1,533 | -7.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €20,184 | €18,651 | -€1,533 | -7.6% |
| Distributable reserves | 133 | €20,184 | €18,651 | -€1,533 | -7.6% |
| Amounts payable | 17/49 | €7,326 | €8,907 | +€1,581 | +21.6% |
| Amounts payable within one year | 42/48 | €4,826 | €6,407 | +€1,581 | +32.8% |
| Trade debts | 44 | €3,868 | €5,347 | +€1,479 | +38.2% |
| Suppliers | 440/4 | €3,868 | €5,347 | +€1,479 | +38.2% |
| Taxes, remuneration and social security | 45 | €842 | €1,060 | +€218 | +25.9% |
| Taxes | 450/3 | €842 | €1,060 | +€218 | +25.9% |
| Other amounts payable | 47/48 | €116 | - | -€116 | |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €333 | +€333 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,634 | - | -€5,634 | |
| Other operating charges | 640/8 | €909 | €1,186 | +€277 | +30.4% |
| Gross operating margin | 9900 | €31,836 | €7 | -€31,829 | -100.0% |
| Operating profit (loss) | 9901 | €25,293 | -€1,512 | -€26,805 | |
| Financial income | 75/76B | €750 | €255 | -€495 | -66.0% |
| Recurring financial income | 75 | €750 | €255 | -€495 | -66.0% |
| Financial charges | 65/66B | €123 | €54 | -€69 | -56.0% |
| Recurring financial charges | 65 | €123 | €54 | -€69 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €25,920 | -€1,311 | -€27,231 | |
| Income taxes | 67/77 | €5,737 | €221 | -€5,515 | -96.1% |
| Profit (loss) for the period | 9904 | €20,184 | -€1,533 | -€21,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,184 | -€1,533 | -€21,716 |
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 8 October 2026 via checked.be.