ABM-Holding: 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-Holding
Largest movements
- Deferred charges and accrued income -€50,000
no longer reported in 2025 (was €50,000)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€125,000
no longer reported in 2025 (was €125,000)
- Gross operating margin +€63,930
up €63,930 (+187.7%), from €34,051 to €97,982
- Financial charges +€61,575
up €61,575 (+97.6%), from €63,075 to €124,650
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 | €3,952,778 | €3,876,049 | -€76,729 | -1.9% |
| Fixed assets | 21/28 | €3,820,000 | €3,820,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,820,000 | €3,820,000 | = | 0.0% |
| Current assets | 29/58 | €132,778 | €56,049 | -€76,729 | -57.8% |
| Amounts receivable within one year | 40/41 | €61,560 | €51,247 | -€10,312 | -16.8% |
| Trade receivables | 40 | €48,132 | €11,406 | -€36,726 | -76.3% |
| Other amounts receivable | 41 | €13,428 | €39,841 | +€26,414 | +196.7% |
| Cash at bank and in hand | 54/58 | €21,218 | €4,801 | -€16,417 | -77.4% |
| Deferred charges and accrued income | 490/1 | €50,000 | - | -€50,000 | |
| Total equity and liabilities | 10/49 | €3,952,778 | €3,876,049 | -€76,729 | -1.9% |
| Equity | 10/15 | €1,396,409 | €1,369,116 | -€27,293 | -2.0% |
| Contributions | 10/11 | €1,301,200 | €1,301,200 | = | 0.0% |
| Reserves | 13 | €95,209 | €67,916 | -€27,293 | -28.7% |
| Distributable reserves | 133 | €95,209 | €67,916 | -€27,293 | -28.7% |
| Amounts payable | 17/49 | €2,556,369 | €2,506,932 | -€49,436 | -1.9% |
| Amounts payable after more than one year | 17 | €2,520,000 | €2,490,000 | -€30,000 | -1.2% |
| Financial debts | 170/4 | €2,520,000 | €2,490,000 | -€30,000 | -1.2% |
| Amounts payable within one year | 42/48 | €36,369 | €16,932 | -€19,436 | -53.4% |
| Trade debts | 44 | €36,369 | €16,932 | -€19,436 | -53.4% |
| Suppliers | 440/4 | €36,369 | €16,932 | -€19,436 | -53.4% |
| Other operating charges | 640/8 | €768 | €624 | -€143 | -18.7% |
| Gross operating margin | 9900 | €34,051 | €97,982 | +€63,930 | +187.7% |
| Operating profit (loss) | 9901 | €33,284 | €97,357 | +€64,073 | +192.5% |
| Financial income | 75/76B | €125,000 | - | -€125,000 | |
| Recurring financial income | 75 | €125,000 | - | -€125,000 | |
| Financial charges | 65/66B | €63,075 | €124,650 | +€61,575 | +97.6% |
| Recurring financial charges | 65 | €63,075 | €124,650 | +€61,575 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | €95,209 | -€27,293 | -€122,502 | |
| Profit (loss) for the period | 9904 | €95,209 | -€27,293 | -€122,502 | |
| Profit (loss) for the period to be appropriated | 9905 | €95,209 | -€27,293 | -€122,502 |
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 7 October 2026 via checked.be.