ABM CHAUFFAGE: 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 CHAUFFAGE
Largest movements
- Cash -€53,948
down €53,948 (-23.9%), from €225,489 to €171,541
mainly Stocks and contracts (-€47,145) and Trade debts (-€16,881)
- Stocks and contracts +€47,145
new in 2025: €47,145
- Tangible fixed assets -€10,988
down €10,988 (-66.7%), from €16,482 to €5,495
of which Furniture and vehicles: -€10,590
- Receivables within one year +€9,407
up €9,407 (+28.7%), from €32,791 to €42,198
of which Other amounts receivable: +€5,759
- Deferred charges and accrued income +€3,618
up €3,618 (+648%), from €559 to €4,177
- Trade debts -€16,881
down €16,881 (-67.8%), from €24,891 to €8,010
- Profit (loss) carried forward +€8,226
up €8,226 (+4.6%), from €177,696 to €185,923
- Tax, wage and social debts +€4,654
up €4,654 (+15.2%), from €30,612 to €35,266
of which Taxes: +€6,223
- Other debts -€3,497
down €3,497 (-41.5%), from €8,429 to €4,932
- Gross operating margin -€82,852
down €82,852 (-70.7%), from €117,257 to €34,405
- Taxes -€29,802
down €29,802 (-82.7%), from €36,025 to €6,223
- Staff costs -€6,911
down €6,911 (-84.5%), from €8,174 to €1,263
- Other operating charges -€1,816
down €1,816 (-19.0%), from €9,566 to €7,750
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 | €275,321 | €270,556 | -€4,765 | -1.7% |
| Fixed assets | 21/28 | €16,482 | €5,495 | -€10,988 | -66.7% |
| Tangible fixed assets | 22/27 | €16,482 | €5,495 | -€10,988 | -66.7% |
| Plant, machinery and equipment | 23 | €572 | €174 | -€398 | -69.5% |
| Furniture and vehicles | 24 | €15,910 | €5,320 | -€10,590 | -66.6% |
| Current assets | 29/58 | €258,839 | €265,061 | +€6,223 | +2.4% |
| Stocks and contracts in progress | 3 | - | €47,145 | +€47,145 | |
| Contracts in progress | 37 | - | €47,145 | +€47,145 | |
| Amounts receivable within one year | 40/41 | €32,791 | €42,198 | +€9,407 | +28.7% |
| Trade receivables | 40 | €19,820 | €23,469 | +€3,649 | +18.4% |
| Other amounts receivable | 41 | €12,971 | €18,730 | +€5,759 | +44.4% |
| Cash at bank and in hand | 54/58 | €225,489 | €171,541 | -€53,948 | -23.9% |
| Deferred charges and accrued income | 490/1 | €559 | €4,177 | +€3,618 | +648% |
| Total equity and liabilities | 10/49 | €275,321 | €270,556 | -€4,765 | -1.7% |
| Equity | 10/15 | €187,696 | €195,923 | +€8,226 | +4.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,696 | €185,923 | +€8,226 | +4.6% |
| Amounts payable | 17/49 | €87,624 | €74,633 | -€12,991 | -14.8% |
| Amounts payable within one year | 42/48 | €87,624 | €74,633 | -€12,991 | -14.8% |
| Trade debts | 44 | €24,891 | €8,010 | -€16,881 | -67.8% |
| Suppliers | 440/4 | €24,891 | €8,010 | -€16,881 | -67.8% |
| Advances received on contracts in progress | 46 | €23,693 | €26,425 | +€2,733 | +11.5% |
| Taxes, remuneration and social security | 45 | €30,612 | €35,266 | +€4,654 | +15.2% |
| Taxes | 450/3 | €28,465 | €34,688 | +€6,223 | +21.9% |
| Remuneration and social security | 454/9 | €2,148 | €579 | -€1,569 | -73.1% |
| Other amounts payable | 47/48 | €8,429 | €4,932 | -€3,497 | -41.5% |
| Remuneration, social security and pensions | 62 | €8,174 | €1,263 | -€6,911 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,641 | €10,988 | +€346 | +3.3% |
| Other operating charges | 640/8 | €9,566 | €7,750 | -€1,816 | -19.0% |
| Gross operating margin | 9900 | €117,257 | €34,405 | -€82,852 | -70.7% |
| Operating profit (loss) | 9901 | €88,876 | €14,405 | -€74,471 | -83.8% |
| Financial income | 75/76B | €3 | €342 | +€339 | +10,925% |
| Recurring financial income | 75 | €3 | €342 | +€339 | +10,925% |
| Financial charges | 65/66B | €241 | €297 | +€56 | +23.1% |
| Recurring financial charges | 65 | €241 | €297 | +€56 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €88,638 | €14,450 | -€74,188 | -83.7% |
| Income taxes | 67/77 | €36,025 | €6,223 | -€29,802 | -82.7% |
| Profit (loss) for the period | 9904 | €52,612 | €8,226 | -€44,386 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,612 | €8,226 | -€44,386 | -84.4% |
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 31 October 2026 via checked.be.