ABM-TECHNICS: 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-TECHNICS
Largest movements
- Cash +€33,521
up €33,521 (+275.2%), from €12,183 to €45,704
mainly Trade debts (+€22,266) and Net result for the year (+€13,098)
- Tangible fixed assets -€8,610
down €8,610 (-5.4%), from €158,163 to €149,553
of which Land and buildings: -€5,275
- Receivables within one year +€2,761
up €2,761 (+28.3%), from €9,764 to €12,525
of which Other amounts receivable: +€3,008
- Trade debts +€22,266
up €22,266 (+427.7%), from €5,206 to €27,473
- Reserves +€13,098
new in 2025: €13,098
- Debts after one year -€8,634
down €8,634 (-6.5%), from €133,214 to €124,580
- Tax, wage and social debts +€4,689
up €4,689 (+189.1%), from €2,480 to €7,169
- Current portion of long-term debt -€2,418
down €2,418 (-21.9%), from €11,052 to €8,634
- Other operating charges -€17,139
down €17,139 (-88.9%), from €19,290 to €2,151
- Gross operating margin +€6,442
up €6,442 (+20.2%), from €31,946 to €38,388
- Financial charges +€6,219
up €6,219 (+761.6%), from €817 to €7,036
- Depreciation +€4,784
up €4,784 (+88.4%), from €5,410 to €10,194
- Taxes +€3,574
up €3,574 (+144.1%), from €2,480 to €6,054
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 | €180,994 | €208,132 | +€27,137 | +15.0% |
| Fixed assets | 21/28 | €158,513 | €149,903 | -€8,610 | -5.4% |
| Tangible fixed assets | 22/27 | €158,163 | €149,553 | -€8,610 | -5.4% |
| Land and buildings | 22 | €138,987 | €133,712 | -€5,275 | -3.8% |
| Plant, machinery and equipment | 23 | €5,964 | €4,563 | -€1,401 | -23.5% |
| Furniture and vehicles | 24 | €13,213 | €11,279 | -€1,934 | -14.6% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €22,481 | €58,229 | +€35,748 | +159.0% |
| Amounts receivable within one year | 40/41 | €9,764 | €12,525 | +€2,761 | +28.3% |
| Trade receivables | 40 | €4,414 | €4,167 | -€247 | -5.6% |
| Other amounts receivable | 41 | €5,350 | €8,357 | +€3,008 | +56.2% |
| Cash at bank and in hand | 54/58 | €12,183 | €45,704 | +€33,521 | +275.2% |
| Deferred charges and accrued income | 490/1 | €534 | €0 | -€534 | -100.0% |
| Total equity and liabilities | 10/49 | €180,994 | €208,132 | +€27,137 | +15.0% |
| Equity | 10/15 | €15,687 | €28,784 | +€13,098 | +83.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €13,098 | +€13,098 | |
| Distributable reserves | 133 | - | €13,098 | +€13,098 | |
| Profit (loss) carried forward | 14 | €12,687 | €12,687 | = | 0.0% |
| Amounts payable | 17/49 | €165,308 | €179,347 | +€14,039 | +8.5% |
| Amounts payable after more than one year | 17 | €133,214 | €124,580 | -€8,634 | -6.5% |
| Financial debts | 170/4 | €133,214 | €124,580 | -€8,634 | -6.5% |
| Amounts payable within one year | 42/48 | €31,043 | €53,717 | +€22,673 | +73.0% |
| Current portion of amounts payable after more than one year | 42 | €11,052 | €8,634 | -€2,418 | -21.9% |
| Trade debts | 44 | €5,206 | €27,473 | +€22,266 | +427.7% |
| Suppliers | 440/4 | €5,206 | €27,473 | +€22,266 | +427.7% |
| Taxes, remuneration and social security | 45 | €2,480 | €7,169 | +€4,689 | +189.1% |
| Taxes | 450/3 | €2,480 | €7,169 | +€4,689 | +189.1% |
| Other amounts payable | 47/48 | €12,305 | €10,441 | -€1,864 | -15.2% |
| Accrued charges and deferred income | 492/3 | €1,051 | €1,051 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,410 | €10,194 | +€4,784 | +88.4% |
| Other operating charges | 640/8 | €19,290 | €2,151 | -€17,139 | -88.9% |
| Gross operating margin | 9900 | €31,946 | €38,388 | +€6,442 | +20.2% |
| Operating profit (loss) | 9901 | €7,246 | €26,043 | +€18,797 | +259.4% |
| Financial income | 75/76B | €536 | €145 | -€391 | -73.0% |
| Recurring financial income | 75 | €536 | €145 | -€391 | -73.0% |
| Financial charges | 65/66B | €817 | €7,036 | +€6,219 | +761.6% |
| Recurring financial charges | 65 | €817 | €7,036 | +€6,219 | +761.6% |
| Profit (loss) for the period before taxes | 9903 | €6,965 | €19,152 | +€12,187 | +175.0% |
| Income taxes | 67/77 | €2,480 | €6,054 | +€3,574 | +144.1% |
| Profit (loss) for the period | 9904 | €4,485 | €13,098 | +€8,613 | +192.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,485 | €13,098 | +€8,613 | +192.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.