ABM TRANSPORT: 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 TRANSPORT
Largest movements
- Receivables within one year +€140,915
up €140,915 (+94.9%), from €148,553 to €289,468
of which Other amounts receivable: +€96,593
- Tangible fixed assets -€52,098
down €52,098 (-37.6%), from €138,576 to €86,478
of which Furniture and vehicles: -€40,853
- Deferred charges and accrued income -€30,425
down €30,425 (-98.2%), from €30,991 to €566
- Cash -€12,876
down €12,876 (-82.7%), from €15,572 to €2,696
mainly Receivables within one year (-€140,915) and Current portion of long-term debt (-€42,544)
- Financial fixed assets +€10,000
up €10,000 (+97.6%), from €10,250 to €20,250
- Tax, wage and social debts +€91,450
up €91,450 (+75.7%), from €120,802 to €212,252
of which Remuneration and social security: +€111,816
- Current portion of long-term debt -€42,544
down €42,544 (-54.0%), from €78,809 to €36,265
- Trade debts -€5,647
no longer reported in 2025 (was €5,647)
- Gross operating margin +€246,754
up €246,754 (+57.6%), from €428,706 to €675,460
- Staff costs +€181,890
up €181,890 (+54.2%), from €335,485 to €517,375
- Other operating charges +€29,815
up €29,815 (+105%), from €28,339 to €58,154
- Financial charges +€25,343
up €25,343 (+2,232%), from €1,135 to €26,478
- Taxes +€11,066
new in 2025: €11,066
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 | €425,744 | €471,994 | +€46,250 | +10.9% |
| Fixed assets | 21/28 | €201,789 | €150,425 | -€51,363 | -25.5% |
| Intangible fixed assets | 21 | €52,963 | €43,698 | -€9,265 | -17.5% |
| Tangible fixed assets | 22/27 | €138,576 | €86,478 | -€52,098 | -37.6% |
| Plant, machinery and equipment | 23 | €3,335 | €2,625 | -€711 | -21.3% |
| Furniture and vehicles | 24 | €124,705 | €83,853 | -€40,853 | -32.8% |
| Leasing and similar rights | 25 | €10,535 | - | -€10,535 | |
| Financial fixed assets | 28 | €10,250 | €20,250 | +€10,000 | +97.6% |
| Current assets | 29/58 | €223,955 | €321,569 | +€97,614 | +43.6% |
| Amounts receivable after more than one year | 29 | €28,840 | €28,840 | = | 0.0% |
| Other amounts receivable | 291 | €28,840 | €28,840 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €148,553 | €289,468 | +€140,915 | +94.9% |
| Trade receivables | 40 | €65,793 | €110,114 | +€44,322 | +67.4% |
| Other amounts receivable | 41 | €82,760 | €179,353 | +€96,593 | +117% |
| Cash at bank and in hand | 54/58 | €15,572 | €2,696 | -€12,876 | -82.7% |
| Deferred charges and accrued income | 490/1 | €30,991 | €566 | -€30,425 | -98.2% |
| Total equity and liabilities | 10/49 | €425,744 | €471,994 | +€46,250 | +10.9% |
| Equity | 10/15 | €138,354 | €140,640 | +€2,287 | +1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €128,714 | €128,714 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,931 | €1,931 | = | 0.0% |
| Distributable reserves | 133 | €124,924 | €124,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,952 | -€6,666 | +€2,287 | +25.5% |
| Amounts payable | 17/49 | €287,390 | €331,354 | +€43,964 | +15.3% |
| Amounts payable after more than one year | 17 | €48,539 | €51,112 | +€2,573 | +5.3% |
| Financial debts | 170/4 | €48,539 | €51,112 | +€2,573 | +5.3% |
| Amounts payable within one year | 42/48 | €238,851 | €280,242 | +€41,391 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €78,809 | €36,265 | -€42,544 | -54.0% |
| Financial debts | 43 | €31,103 | €31,724 | +€621 | +2.0% |
| Credit institutions | 430/8 | €31,103 | €31,724 | +€621 | +2.0% |
| Trade debts | 44 | €5,647 | - | -€5,647 | |
| Suppliers | 440/4 | €5,647 | - | -€5,647 | |
| Taxes, remuneration and social security | 45 | €120,802 | €212,252 | +€91,450 | +75.7% |
| Taxes | 450/3 | €81,870 | €61,504 | -€20,366 | -24.9% |
| Remuneration and social security | 454/9 | €38,932 | €150,748 | +€111,816 | +287% |
| Other amounts payable | 47/48 | €2,490 | - | -€2,490 | |
| Remuneration, social security and pensions | 62 | €335,485 | €517,375 | +€181,890 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,703 | €62,509 | -€9,194 | -12.8% |
| Other operating charges | 640/8 | €28,339 | €58,154 | +€29,815 | +105% |
| Gross operating margin | 9900 | €428,706 | €675,460 | +€246,754 | +57.6% |
| Operating profit (loss) | 9901 | -€6,822 | €37,421 | +€44,243 | |
| Financial income | 75/76B | €5 | €2,410 | +€2,405 | +51,067% |
| Recurring financial income | 75 | €5 | €2,410 | +€2,405 | +51,067% |
| Financial charges | 65/66B | €1,135 | €26,478 | +€25,343 | +2,232% |
| Recurring financial charges | 65 | €1,135 | €26,478 | +€25,343 | +2,232% |
| Profit (loss) for the period before taxes | 9903 | -€7,952 | €13,353 | +€21,305 | |
| Income taxes | 67/77 | - | €11,066 | +€11,066 | |
| Profit (loss) for the period | 9904 | -€7,952 | €2,287 | +€10,239 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,952 | €2,287 | +€10,239 |
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 25 October 2026 via checked.be.