ABM TRADING: 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 TRADING
Largest movements
- Receivables within one year -€4,140
down €4,140 (-26.4%), from €15,694 to €11,554
of which Trade receivables: -€4,140
- Cash -€3,628
down €3,628 (-54.7%), from €6,636 to €3,008
mainly Net result for the year (-€15,880) and Trade debts (-€7,066)
- Profit (loss) carried forward -€15,880
down €15,880 (-18.9%), from -€84,136 to -€100,016
- Other debts +€14,103
up €14,103 (+17.7%), from €79,863 to €93,966
- Trade debts -€7,066
down €7,066 (-89.2%), from €7,922 to €856
- Tax, wage and social debts +€1,075
up €1,075 (+5.8%), from €18,681 to €19,756
of which Taxes: +€2,749
- Staff costs -€28,205
no longer reported in 2025 (was €28,205)
- Gross operating margin -€21,707
down €21,707, from €5,733 to -€15,974
- Financial charges -€170
down €170, from €76 to -€94
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 | €22,330 | €14,563 | -€7,768 | -34.8% |
| Current assets | 29/58 | €22,330 | €14,563 | -€7,768 | -34.8% |
| Amounts receivable within one year | 40/41 | €15,694 | €11,554 | -€4,140 | -26.4% |
| Trade receivables | 40 | €14,132 | €9,992 | -€4,140 | -29.3% |
| Other amounts receivable | 41 | €1,562 | €1,562 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,636 | €3,008 | -€3,628 | -54.7% |
| Total equity and liabilities | 10/49 | €22,330 | €14,563 | -€7,768 | -34.8% |
| Equity | 10/15 | -€84,136 | -€100,016 | -€15,880 | -18.9% |
| Profit (loss) carried forward | 14 | -€84,136 | -€100,016 | -€15,880 | -18.9% |
| Amounts payable | 17/49 | €106,466 | €114,578 | +€8,112 | +7.6% |
| Amounts payable within one year | 42/48 | €106,466 | €114,578 | +€8,112 | +7.6% |
| Trade debts | 44 | €7,922 | €856 | -€7,066 | -89.2% |
| Suppliers | 440/4 | €7,922 | €856 | -€7,066 | -89.2% |
| Taxes, remuneration and social security | 45 | €18,681 | €19,756 | +€1,075 | +5.8% |
| Taxes | 450/3 | €11,975 | €14,725 | +€2,749 | +23.0% |
| Remuneration and social security | 454/9 | €6,706 | €5,032 | -€1,674 | -25.0% |
| Other amounts payable | 47/48 | €79,863 | €93,966 | +€14,103 | +17.7% |
| Remuneration, social security and pensions | 62 | €28,205 | - | -€28,205 | |
| Gross operating margin | 9900 | €5,733 | -€15,974 | -€21,707 | |
| Operating profit (loss) | 9901 | -€22,472 | -€15,974 | +€6,498 | +28.9% |
| Financial charges | 65/66B | €76 | -€94 | -€170 | |
| Recurring financial charges | 65 | €76 | -€94 | -€170 | |
| Profit (loss) for the period before taxes | 9903 | -€22,548 | -€15,880 | +€6,668 | +29.6% |
| Profit (loss) for the period | 9904 | -€22,548 | -€15,880 | +€6,668 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,548 | -€15,880 | +€6,668 | +29.6% |
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 17 October 2026 via checked.be.