ABM FOOD: what changed
ABM FOOD
Largest movements
- Receivables within one year +€22,858
up €22,858 (+9,380%), from €244 to €23,102
of which Trade receivables: +€19,932
- Cash +€8,214
up €8,214 (+158%), from €5,190 to €13,404
mainly Net result for the year (+€27,253) and Other debts (+€17,480)
- Tangible fixed assets +€5,433
up €5,433 (+77.8%), from €6,983 to €12,416
of which Plant, machinery and equipment: +€6,297
- Other debts +€17,480
up €17,480 (+694%), from €2,520 to €20,000
- Trade debts +€14,839
up €14,839 (+389%), from €3,816 to €18,654
- Profit (loss) carried forward +€7,253
up €7,253, from -€1,402 to €5,851
- Tax, wage and social debts -€3,068
down €3,068 (-55.9%), from €5,483 to €2,415
of which Taxes: -€1,602
- Purchases and services +€69,092
up €69,092 (+184%), from €37,507 to €106,599
- Turnover -€42,697
no longer reported in 2025 (was €42,697)
- Gross operating margin +€29,355
up €29,355 (+566%), from €5,190 to €34,544
- Depreciation +€2,737
up €2,737 (+559%), from €490 to €3,226
- Staff costs -€2,694
down €2,694 (-44.3%), from €6,076 to €3,381
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,417 | €48,921 | +€36,505 | +294% |
| Fixed assets | 21/28 | €6,983 | €12,416 | +€5,433 | +77.8% |
| Tangible fixed assets | 22/27 | €6,983 | €12,416 | +€5,433 | +77.8% |
| Plant, machinery and equipment | 23 | €3,080 | €9,377 | +€6,297 | +204% |
| Furniture and vehicles | 24 | €3,903 | €3,039 | -€864 | -22.1% |
| Current assets | 29/58 | €5,434 | €36,505 | +€31,071 | +572% |
| Amounts receivable within one year | 40/41 | €244 | €23,102 | +€22,858 | +9,380% |
| Trade receivables | 40 | - | €19,932 | +€19,932 | |
| Other amounts receivable | 41 | €244 | €3,169 | +€2,926 | +1,201% |
| Cash at bank and in hand | 54/58 | €5,190 | €13,404 | +€8,214 | +158% |
| Total equity and liabilities | 10/49 | €12,417 | €48,921 | +€36,505 | +294% |
| Equity | 10/15 | €598 | €7,851 | +€7,253 | +1,212% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€1,402 | €5,851 | +€7,253 | |
| Amounts payable | 17/49 | €11,818 | €41,070 | +€29,251 | +248% |
| Amounts payable within one year | 42/48 | €11,818 | €41,070 | +€29,251 | +248% |
| Trade debts | 44 | €3,816 | €18,654 | +€14,839 | +389% |
| Suppliers | 440/4 | €3,816 | €18,654 | +€14,839 | +389% |
| Taxes, remuneration and social security | 45 | €5,483 | €2,415 | -€3,068 | -55.9% |
| Taxes | 450/3 | €2,613 | €1,011 | -€1,602 | -61.3% |
| Remuneration and social security | 454/9 | €2,870 | €1,405 | -€1,466 | -51.1% |
| Other amounts payable | 47/48 | €2,520 | €20,000 | +€17,480 | +694% |
| Turnover | 70 | €42,697 | - | -€42,697 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,507 | €106,599 | +€69,092 | +184% |
| Remuneration, social security and pensions | 62 | €6,076 | €3,381 | -€2,694 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €3,226 | +€2,737 | +559% |
| Other operating charges | 640/8 | - | €629 | +€629 | |
| Gross operating margin | 9900 | €5,190 | €34,544 | +€29,355 | +566% |
| Operating profit (loss) | 9901 | -€1,376 | €27,308 | +€28,683 | |
| Financial charges | 65/66B | €26 | €55 | +€28 | +109% |
| Recurring financial charges | 65 | €26 | €55 | +€28 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€1,402 | €27,253 | +€28,655 | |
| Profit (loss) for the period | 9904 | -€1,402 | €27,253 | +€28,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,402 | €27,253 | +€28,655 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.