ABM TRADE: what changed
Two financial 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 TRADE
Largest movements
- Receivables within one year +€7,172
up €7,172 (+1,045%), from €686 to €7,859
of which Trade receivables: +€7,248
- Cash -€1,084
down €1,084 (-54.6%), from €1,986 to €902
mainly Receivables within one year (-€7,172) and Other debts (-€6,154)
- Tangible fixed assets -€833
down €833 (-50.0%), from €1,667 to €833
- Contributions +€7,150
up €7,150 (+104%), from €6,850 to €14,000
- Other debts -€6,154
no longer reported in 2025 (was €6,154)
- Trade debts +€2,815
up €2,815 (+44.1%), from €6,378 to €9,193
- Profit (loss) carried forward +€1,654
up €1,654 (+34.4%), from €4,807 to €6,461
- Gross operating margin -€1,240
down €1,240 (-24.0%), from €5,171 to €3,931
- Taxes +€1,060
new in 2025: €1,060
- Financial charges +€175
up €175 (+84.0%), from €208 to €384
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.
Derived cash bridge
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 | €24,189 | €29,654 | +€5,465 | +22.6% |
| Fixed assets | 21/28 | €1,667 | €833 | -€833 | -50.0% |
| Tangible fixed assets | 22/27 | €1,667 | €833 | -€833 | -50.0% |
| Furniture and vehicles | 24 | €1,667 | €833 | -€833 | -50.0% |
| Current assets | 29/58 | €22,522 | €28,820 | +€6,298 | +28.0% |
| Stocks and contracts in progress | 3 | €19,850 | €20,060 | +€210 | +1.1% |
| Stocks | 30/36 | €19,850 | €20,060 | +€210 | +1.1% |
| Amounts receivable within one year | 40/41 | €686 | €7,859 | +€7,172 | +1,045% |
| Trade receivables | 40 | - | €7,248 | +€7,248 | |
| Other amounts receivable | 41 | €686 | €610 | -€76 | -11.1% |
| Cash at bank and in hand | 54/58 | €1,986 | €902 | -€1,084 | -54.6% |
| Total equity and liabilities | 10/49 | €24,189 | €29,654 | +€5,465 | +22.6% |
| Equity | 10/15 | €11,657 | €20,461 | +€8,804 | +75.5% |
| Contributions | 10/11 | €6,850 | €14,000 | +€7,150 | +104% |
| Contributions outside capital | 11 | €6,850 | €14,000 | +€7,150 | +104% |
| Share premium | 1100/10 | €6,850 | - | -€6,850 | |
| Other | 1109/19 | - | €14,000 | +€14,000 | |
| Profit (loss) carried forward | 14 | €4,807 | €6,461 | +€1,654 | +34.4% |
| Amounts payable | 17/49 | €12,532 | €9,193 | -€3,339 | -26.6% |
| Amounts payable within one year | 42/48 | €12,532 | €9,193 | -€3,339 | -26.6% |
| Trade debts | 44 | €6,378 | €9,193 | +€2,815 | +44.1% |
| Suppliers | 440/4 | €6,378 | €9,193 | +€2,815 | +44.1% |
| Other amounts payable | 47/48 | €6,154 | - | -€6,154 | |
| Remuneration, social security and pensions | 62 | €38 | - | -€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €833 | = | 0.0% |
| Gross operating margin | 9900 | €5,171 | €3,931 | -€1,240 | -24.0% |
| Operating profit (loss) | 9901 | €4,300 | €3,097 | -€1,202 | -28.0% |
| Financial charges | 65/66B | €208 | €384 | +€175 | +84.0% |
| Recurring financial charges | 65 | €208 | €384 | +€175 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €4,091 | €2,714 | -€1,378 | -33.7% |
| Income taxes | 67/77 | - | €1,060 | +€1,060 | |
| Profit (loss) for the period | 9904 | €4,091 | €1,654 | -€2,437 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,091 | €1,654 | -€2,437 | -59.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.