ABM CENTER: 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 CENTER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€42,041
down €42,041 (-5.4%), from €781,771 to €739,730
- Profit (loss) carried forward +€38,989
up €38,989 (+370%), from €10,543 to €49,531
- Gross operating margin +€26,385
up €26,385 (+60.8%), from €43,370 to €69,756
- Taxes +€4,098
up €4,098 (+21.6%), from €18,973 to €23,071
- Financial charges -€2,815
down €2,815 (-27.7%), from €10,167 to €7,352
- Other operating charges -€1,639
down €1,639 (-82.6%), from €1,983 to €344
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,002,223 | €1,003,313 | +€1,090 | +0.1% |
| Fixed assets | 21/28 | €1,002,124 | €1,003,214 | +€1,090 | +0.1% |
| Intangible fixed assets | 21 | €71,841 | €71,841 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €1,090 | +€1,090 | |
| Furniture and vehicles | 24 | - | €1,090 | +€1,090 | |
| Financial fixed assets | 28 | €930,283 | €930,283 | = | 0.0% |
| Current assets | 29/58 | €99 | €99 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €99 | €99 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,002,223 | €1,003,313 | +€1,090 | +0.1% |
| Equity | 10/15 | €37,353 | €76,341 | +€38,989 | +104% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,543 | €49,531 | +€38,989 | +370% |
| Provisions and deferred taxes | 16 | €106,891 | €106,891 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €106,891 | €106,891 | = | 0.0% |
| Pensions and similar obligations | 160 | €106,891 | €106,891 | = | 0.0% |
| Amounts payable | 17/49 | €857,979 | €820,081 | -€37,899 | -4.4% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €815,945 | €778,047 | -€37,899 | -4.6% |
| Financial debts | 43 | €14,876 | €15,568 | +€692 | +4.7% |
| Credit institutions | 430/8 | €14,876 | €15,568 | +€692 | +4.7% |
| Trade debts | 44 | €9,731 | €6,948 | -€2,783 | -28.6% |
| Suppliers | 440/4 | €9,731 | €6,948 | -€2,783 | -28.6% |
| Taxes, remuneration and social security | 45 | €9,568 | €15,800 | +€6,232 | +65.1% |
| Taxes | 450/3 | €9,568 | €15,800 | +€6,232 | +65.1% |
| Other amounts payable | 47/48 | €781,771 | €739,730 | -€42,041 | -5.4% |
| Accrued charges and deferred income | 492/3 | €17,034 | €17,034 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €332 | - | -€332 | |
| Other operating charges | 640/8 | €1,983 | €344 | -€1,639 | -82.6% |
| Gross operating margin | 9900 | €43,370 | €69,756 | +€26,385 | +60.8% |
| Operating profit (loss) | 9901 | €41,055 | €69,411 | +€28,356 | +69.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €10,167 | €7,352 | -€2,815 | -27.7% |
| Recurring financial charges | 65 | €10,167 | €7,352 | -€2,815 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €30,888 | €62,059 | +€31,171 | +101% |
| Income taxes | 67/77 | €18,973 | €23,071 | +€4,098 | +21.6% |
| Profit (loss) for the period | 9904 | €11,915 | €38,989 | +€27,074 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €11,915 | €38,989 | +€27,074 | +227% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.