ABM-Building: 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-Building
Largest movements
- Receivables within one year -€18,078
down €18,078 (-89.5%), from €20,209 to €2,131
of which Trade receivables: -€13,312
- Stocks and contracts +€13,000
up €13,000 (+433.3%), from €3,000 to €16,000
- Cash -€2,589
down €2,589 (-17.5%), from €14,837 to €12,248
mainly Stocks and contracts (-€13,000) and Tax, wage and social debts (-€12,768)
- Deferred charges and accrued income -€2,018
down €2,018 (-82.2%), from €2,456 to €438
- Tangible fixed assets -€1,518
down €1,518 (-58.9%), from €2,579 to €1,061
- Tax, wage and social debts -€12,768
down €12,768 (-85.1%), from €14,999 to €2,231
- Trade debts -€4,075
down €4,075 (-75.3%), from €5,410 to €1,335
- Other debts +€2,717
up €2,717 (+208.6%), from €1,303 to €4,019
- Accrued charges and deferred income +€2,506
up €2,506 (+730.3%), from €343 to €2,849
- Depreciation -€1,124
down €1,124 (-42.5%), from €2,643 to €1,518
- Other operating charges +€1,010
up €1,010 (+57.0%), from €1,771 to €2,782
- Financial charges +€770
up €770 (+22.6%), from €3,413 to €4,183
- Taxes +€582
up €582 (+35.3%), from €1,649 to €2,231
- Gross operating margin +€325
up €325 (+3.0%), from €10,798 to €11,123
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
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 | €43,082 | €31,878 | -€11,204 | -26.0% |
| Fixed assets | 21/28 | €2,579 | €1,061 | -€1,518 | -58.9% |
| Tangible fixed assets | 22/27 | €2,579 | €1,061 | -€1,518 | -58.9% |
| Furniture and vehicles | 24 | €2,579 | €1,061 | -€1,518 | -58.9% |
| Current assets | 29/58 | €40,503 | €30,817 | -€9,686 | -23.9% |
| Stocks and contracts in progress | 3 | €3,000 | €16,000 | +€13,000 | +433.3% |
| Contracts in progress | 37 | €3,000 | €16,000 | +€13,000 | +433.3% |
| Amounts receivable within one year | 40/41 | €20,209 | €2,131 | -€18,078 | -89.5% |
| Trade receivables | 40 | €13,312 | - | -€13,312 | |
| Other amounts receivable | 41 | €6,897 | €2,131 | -€4,767 | -69.1% |
| Cash at bank and in hand | 54/58 | €14,837 | €12,248 | -€2,589 | -17.5% |
| Deferred charges and accrued income | 490/1 | €2,456 | €438 | -€2,018 | -82.2% |
| Total equity and liabilities | 10/49 | €43,082 | €31,878 | -€11,204 | -26.0% |
| Equity | 10/15 | €21,027 | €21,443 | +€416 | +2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,027 | €18,443 | +€416 | +2.3% |
| Distributable reserves | 133 | €18,027 | €18,443 | +€416 | +2.3% |
| Amounts payable | 17/49 | €22,055 | €10,434 | -€11,620 | -52.7% |
| Amounts payable within one year | 42/48 | €21,711 | €7,585 | -€14,127 | -65.1% |
| Trade debts | 44 | €5,410 | €1,335 | -€4,075 | -75.3% |
| Suppliers | 440/4 | €5,410 | €1,335 | -€4,075 | -75.3% |
| Taxes, remuneration and social security | 45 | €14,999 | €2,231 | -€12,768 | -85.1% |
| Taxes | 450/3 | €14,999 | €2,231 | -€12,768 | -85.1% |
| Other amounts payable | 47/48 | €1,303 | €4,019 | +€2,717 | +208.6% |
| Accrued charges and deferred income | 492/3 | €343 | €2,849 | +€2,506 | +730.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,643 | €1,518 | -€1,124 | -42.5% |
| Other operating charges | 640/8 | €1,771 | €2,782 | +€1,010 | +57.0% |
| Gross operating margin | 9900 | €10,798 | €11,123 | +€325 | +3.0% |
| Operating profit (loss) | 9901 | €6,384 | €6,823 | +€439 | +6.9% |
| Financial income | 75/76B | €19 | €7 | -€12 | -62.5% |
| Recurring financial income | 75 | €19 | €7 | -€12 | -62.5% |
| Financial charges | 65/66B | €3,413 | €4,183 | +€770 | +22.6% |
| Recurring financial charges | 65 | €3,413 | €4,183 | +€770 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €2,990 | €2,647 | -€343 | -11.5% |
| Income taxes | 67/77 | €1,649 | €2,231 | +€582 | +35.3% |
| Profit (loss) for the period | 9904 | €1,341 | €416 | -€925 | -69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,341 | €416 | -€925 | -69.0% |
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 12 October 2026 via checked.be.