ABM CONSULT: 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 CONSULT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€60,347
up €60,347 (+22.6%), from €267,479 to €327,826
- Other debts -€45,282
down €45,282 (-16.7%), from €271,530 to €226,249
- Financial income +€12,495
up €12,495 (+20.0%), from €62,474 to €74,968
- Taxes +€1,229
up €1,229 (+25.6%), from €4,805 to €6,035
- Financial charges -€1,171
down €1,171 (-17.3%), from €6,755 to €5,585
- Gross operating margin -€108
down €108 (-6.1%), from -€1,767 to -€1,876
- Other operating charges +€33
up €33 (+3.0%), from €1,094 to €1,126
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 | €1,524,177 | €1,523,872 | -€305 | 0.0% |
| Fixed assets | 21/28 | €1,523,868 | €1,523,868 | = | 0.0% |
| Financial fixed assets | 28 | €1,523,868 | €1,523,868 | = | 0.0% |
| Current assets | 29/58 | €309 | €4 | -€305 | -98.8% |
| Cash at bank and in hand | 54/58 | €309 | €4 | -€305 | -98.8% |
| Total equity and liabilities | 10/49 | €1,524,177 | €1,523,872 | -€305 | 0.0% |
| Equity | 10/15 | €1,212,449 | €1,272,796 | +€60,347 | +5.0% |
| Contributions | 10/11 | €944,970 | €944,970 | = | 0.0% |
| Reserves | 13 | €267,479 | €327,826 | +€60,347 | +22.6% |
| Distributable reserves | 133 | €267,479 | €327,826 | +€60,347 | +22.6% |
| Amounts payable | 17/49 | €311,728 | €251,076 | -€60,652 | -19.5% |
| Amounts payable after more than one year | 17 | €13,987 | - | -€13,987 | |
| Financial debts | 170/4 | €13,987 | - | -€13,987 | |
| Amounts payable within one year | 42/48 | €297,741 | €251,076 | -€46,665 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €20,596 | €13,987 | -€6,608 | -32.1% |
| Trade debts | 44 | €810 | - | -€810 | |
| Suppliers | 440/4 | €810 | - | -€810 | |
| Taxes, remuneration and social security | 45 | €4,805 | €10,840 | +€6,035 | +125.6% |
| Taxes | 450/3 | €4,805 | €10,840 | +€6,035 | +125.6% |
| Other amounts payable | 47/48 | €271,530 | €226,249 | -€45,282 | -16.7% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€1,767 | -€1,876 | -€108 | -6.1% |
| Operating profit (loss) | 9901 | -€2,861 | -€3,002 | -€141 | -4.9% |
| Financial income | 75/76B | €62,474 | €74,968 | +€12,495 | +20.0% |
| Recurring financial income | 75 | €62,474 | €74,968 | +€12,495 | +20.0% |
| Financial charges | 65/66B | €6,755 | €5,585 | -€1,171 | -17.3% |
| Recurring financial charges | 65 | €6,755 | €5,585 | -€1,171 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €52,858 | €66,382 | +€13,524 | +25.6% |
| Income taxes | 67/77 | €4,805 | €6,035 | +€1,229 | +25.6% |
| Profit (loss) for the period | 9904 | €48,052 | €60,347 | +€12,295 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,052 | €60,347 | +€12,295 | +25.6% |
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 6 October 2026 via checked.be.