ABM & CO: 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 & CO
Largest movements
- Stocks and contracts +€88,813
up €88,813 (+49.3%), from €180,220 to €269,033
- Receivables within one year +€33,933
up €33,933 (+1759.1%), from €1,929 to €35,862
of which Trade receivables: +€27,882
- Cash -€5,044
down €5,044 (-15.8%), from €31,876 to €26,832
mainly Stocks and contracts (-€88,813) and Receivables within one year (-€33,933)
- Other debts +€120,000
up €120,000 (+75.6%), from €158,800 to €278,800
- Tax, wage and social debts -€5,144
down €5,144 (-56.6%), from €9,094 to €3,950
of which Taxes: -€5,144
- Gross operating margin -€25,580
down €25,580 (-94.1%), from €27,193 to €1,613
- Taxes -€5,705
no longer reported in 2025 (was €5,705)
- Financial income +€1,614
up €1,614 (+282.9%), from €571 to €2,184
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 | €219,942 | €335,513 | +€115,571 | +52.5% |
| Fixed assets | 21/28 | €3,941 | €2,613 | -€1,328 | -33.7% |
| Tangible fixed assets | 22/27 | €1,691 | €363 | -€1,328 | -78.6% |
| Plant, machinery and equipment | 23 | €1,691 | €363 | -€1,328 | -78.6% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €216,001 | €332,900 | +€116,899 | +54.1% |
| Stocks and contracts in progress | 3 | €180,220 | €269,033 | +€88,813 | +49.3% |
| Stocks | 30/36 | €180,220 | €269,033 | +€88,813 | +49.3% |
| Amounts receivable within one year | 40/41 | €1,929 | €35,862 | +€33,933 | +1759.1% |
| Trade receivables | 40 | - | €27,882 | +€27,882 | |
| Other amounts receivable | 41 | €1,929 | €7,980 | +€6,051 | +313.7% |
| Cash at bank and in hand | 54/58 | €31,876 | €26,832 | -€5,044 | -15.8% |
| Deferred charges and accrued income | 490/1 | €1,976 | €1,173 | -€803 | -40.6% |
| Total equity and liabilities | 10/49 | €219,942 | €335,513 | +€115,571 | +52.5% |
| Equity | 10/15 | €49,876 | €49,088 | -€788 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,276 | €30,488 | -€788 | -2.5% |
| Amounts payable | 17/49 | €170,066 | €286,425 | +€116,359 | +68.4% |
| Amounts payable within one year | 42/48 | €170,066 | €286,425 | +€116,359 | +68.4% |
| Trade debts | 44 | €672 | €3,675 | +€3,003 | +446.7% |
| Suppliers | 440/4 | €672 | €3,675 | +€3,003 | +446.7% |
| Advances received on contracts in progress | 46 | €1,500 | - | -€1,500 | |
| Taxes, remuneration and social security | 45 | €9,094 | €3,950 | -€5,144 | -56.6% |
| Taxes | 450/3 | €5,144 | - | -€5,144 | |
| Remuneration and social security | 454/9 | €3,950 | €3,950 | = | 0.0% |
| Other amounts payable | 47/48 | €158,800 | €278,800 | +€120,000 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,353 | €1,328 | -€24 | -1.8% |
| Other operating charges | 640/8 | €2,839 | €2,934 | +€95 | +3.3% |
| Gross operating margin | 9900 | €27,193 | €1,613 | -€25,580 | -94.1% |
| Operating profit (loss) | 9901 | €23,002 | -€2,649 | -€25,651 | |
| Financial income | 75/76B | €571 | €2,184 | +€1,614 | +282.9% |
| Recurring financial income | 75 | €571 | €2,184 | +€1,614 | +282.9% |
| Financial charges | 65/66B | €194 | €323 | +€129 | +66.4% |
| Recurring financial charges | 65 | €194 | €323 | +€129 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | €23,378 | -€788 | -€24,166 | |
| Income taxes | 67/77 | €5,705 | - | -€5,705 | |
| Profit (loss) for the period | 9904 | €17,674 | -€788 | -€18,461 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,674 | -€788 | -€18,461 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.