ABM PROJECT: 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 PROJECT
Largest movements
- Receivables within one year +€43,582
up €43,582 (+364.6%), from €11,954 to €55,537
of which Trade receivables: +€42,484
- Cash +€4,401
up €4,401 (+288.5%), from €1,525 to €5,926
mainly Trade debts (+€36,512) and Net result for the year (+€11,471)
- Trade debts +€36,512
up €36,512 (+1805.7%), from €2,022 to €38,534
of which Suppliers: +€36,066
- Profit (loss) carried forward +€10,898
up €10,898 (+218.5%), from €4,988 to €15,885
- Turnover +€253,189
up €253,189 (+306.4%), from €82,643 to €335,832
- Purchases and services +€244,547
up €244,547 (+329.3%), from €74,258 to €318,804
- Gross operating margin +€8,643
up €8,643 (+103.1%), from €8,386 to €17,028
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 | €13,479 | €61,463 | +€47,983 | +356.0% |
| Current assets | 29/58 | €13,479 | €61,463 | +€47,983 | +356.0% |
| Amounts receivable within one year | 40/41 | €11,954 | €55,537 | +€43,582 | +364.6% |
| Trade receivables | 40 | €3,937 | €46,421 | +€42,484 | +1079.1% |
| Other amounts receivable | 41 | €8,017 | €9,116 | +€1,099 | +13.7% |
| Cash at bank and in hand | 54/58 | €1,525 | €5,926 | +€4,401 | +288.5% |
| Total equity and liabilities | 10/49 | €13,479 | €61,463 | +€47,983 | +356.0% |
| Equity | 10/15 | €11,457 | €22,929 | +€11,471 | +100.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €270 | €843 | +€574 | +212.7% |
| Non-distributable reserves | 130/1 | €270 | €843 | +€574 | +212.7% |
| Reserves not available under the articles | 1311 | €270 | €843 | +€574 | +212.7% |
| Profit (loss) carried forward | 14 | €4,988 | €15,885 | +€10,898 | +218.5% |
| Amounts payable | 17/49 | €2,022 | €38,534 | +€36,512 | +1805.7% |
| Amounts payable within one year | 42/48 | €2,022 | €38,534 | +€36,512 | +1805.7% |
| Trade debts | 44 | €2,022 | €38,534 | +€36,512 | +1805.7% |
| Suppliers | 440/4 | €2,022 | €38,088 | +€36,066 | +1783.7% |
| Bills of exchange payable | 441 | - | €446 | +€446 | |
| Turnover | 70 | €82,643 | €335,832 | +€253,189 | +306.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,258 | €318,804 | +€244,547 | +329.3% |
| Remuneration, social security and pensions | 62 | €4,453 | €4,063 | -€390 | -8.8% |
| Other operating charges | 640/8 | €949 | €809 | -€139 | -14.7% |
| Gross operating margin | 9900 | €8,386 | €17,028 | +€8,643 | +103.1% |
| Operating profit (loss) | 9901 | €2,984 | €12,156 | +€9,172 | +307.3% |
| Financial income | 75/76B | €86 | €40 | -€45 | -52.8% |
| Recurring financial income | 75 | €86 | €40 | -€45 | -52.8% |
| Financial charges | 65/66B | €211 | €357 | +€146 | +69.4% |
| Recurring financial charges | 65 | €59 | €46 | -€13 | -22.0% |
| Non-recurring financial charges | 66B | €152 | €311 | +€159 | +105.2% |
| Profit (loss) for the period before taxes | 9903 | €2,859 | €11,839 | +€8,980 | +314.1% |
| Income taxes | 67/77 | €1,660 | €368 | -€1,293 | -77.8% |
| Profit (loss) for the period | 9904 | €1,199 | €11,471 | +€10,273 | +857.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,199 | €11,471 | +€10,273 | +857.1% |
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 8 October 2026 via checked.be.