ABM Architectes: 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.
ABM Architectes
Largest movements
- Receivables within one year +€13,446
up €13,446 (+374%), from €3,596 to €17,042
of which Trade receivables: +€6,985
- Cash -€11,501
down €11,501 (-8.6%), from €134,442 to €122,941
mainly Other debts (-€41,457) and Tax, wage and social debts (-€18,865)
- Reserves +€54,000
up €54,000 (+85.9%), from €62,860 to €116,860
of which Distributable reserves: +€54,000
- Other debts -€41,457
down €41,457 (-96.8%), from €42,809 to €1,352
- Tax, wage and social debts -€18,865
down €18,865 (-62.7%), from €30,082 to €11,217
- Trade debts +€3,246
up €3,246 (+58.3%), from €5,566 to €8,812
- Gross operating margin -€8,293
down €8,293 (-8.9%), from €93,547 to €85,253
- Taxes +€3,643
up €3,643 (+19.6%), from €18,615 to €22,258
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.
Derived cash bridge
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 | €177,708 | €176,998 | -€710 | -0.4% |
| Fixed assets | 21/28 | €32,593 | €31,407 | -€1,186 | -3.6% |
| Tangible fixed assets | 22/27 | €32,531 | €31,344 | -€1,186 | -3.6% |
| Land and buildings | 22 | €7,715 | €6,943 | -€771 | -10.0% |
| Plant, machinery and equipment | 23 | €1,533 | €4,117 | +€2,584 | +169% |
| Furniture and vehicles | 24 | €5,488 | €3,951 | -€1,538 | -28.0% |
| Leasing and similar rights | 25 | €17,795 | €16,334 | -€1,461 | -8.2% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €145,114 | €145,591 | +€476 | +0.3% |
| Amounts receivable within one year | 40/41 | €3,596 | €17,042 | +€13,446 | +374% |
| Trade receivables | 40 | €1,815 | €8,800 | +€6,985 | +385% |
| Other amounts receivable | 41 | €1,781 | €8,242 | +€6,461 | +363% |
| Cash at bank and in hand | 54/58 | €134,442 | €122,941 | -€11,501 | -8.6% |
| Deferred charges and accrued income | 490/1 | €7,077 | €5,608 | -€1,469 | -20.8% |
| Total equity and liabilities | 10/49 | €177,708 | €176,998 | -€710 | -0.4% |
| Equity | 10/15 | €97,973 | €153,071 | +€55,098 | +56.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,860 | €116,860 | +€54,000 | +85.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,000 | €115,000 | +€54,000 | +88.5% |
| Profit (loss) carried forward | 14 | €28,913 | €30,011 | +€1,098 | +3.8% |
| Amounts payable | 17/49 | €79,734 | €23,927 | -€55,808 | -70.0% |
| Amounts payable within one year | 42/48 | €79,734 | €23,927 | -€55,808 | -70.0% |
| Current portion of amounts payable after more than one year | 42 | €1,277 | €2,545 | +€1,268 | +99.3% |
| Trade debts | 44 | €5,566 | €8,812 | +€3,246 | +58.3% |
| Suppliers | 440/4 | €5,566 | €8,812 | +€3,246 | +58.3% |
| Taxes, remuneration and social security | 45 | €30,082 | €11,217 | -€18,865 | -62.7% |
| Taxes | 450/3 | €30,082 | €11,217 | -€18,865 | -62.7% |
| Other amounts payable | 47/48 | €42,809 | €1,352 | -€41,457 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,316 | €6,960 | +€644 | +10.2% |
| Other operating charges | 640/8 | €1,724 | €857 | -€867 | -50.3% |
| Gross operating margin | 9900 | €93,547 | €85,253 | -€8,293 | -8.9% |
| Operating profit (loss) | 9901 | €85,507 | €77,436 | -€8,071 | -9.4% |
| Financial income | 75/76B | €139 | €344 | +€204 | +147% |
| Recurring financial income | 75 | €139 | €344 | +€204 | +147% |
| Financial charges | 65/66B | €321 | €424 | +€103 | +32.0% |
| Recurring financial charges | 65 | €321 | €424 | +€103 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €85,325 | €77,356 | -€7,969 | -9.3% |
| Income taxes | 67/77 | €18,615 | €22,258 | +€3,643 | +19.6% |
| Profit (loss) for the period | 9904 | €66,710 | €55,098 | -€11,612 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,710 | €55,098 | -€11,612 | -17.4% |
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 21 October 2026 via checked.be.