ABM2T: 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.
ABM2T
Largest movements
- Cash -€54,747
down €54,747 (-32.5%), from €168,217 to €113,470
mainly Receivables within one year (-€36,914) and Provisions (-€32,127)
- Receivables within one year +€36,914
up €36,914 (+381.7%), from €9,672 to €46,586
of which Other amounts receivable: +€38,291
- Tangible fixed assets -€6,116
down €6,116 (-76.7%), from €7,978 to €1,861
- Provisions -€32,127
no longer reported in 2025 (was €32,127)
- Other debts +€19,760
up €19,760 (+34.2%), from €57,753 to €77,512
- Profit (loss) carried forward -€9,342
new in 2025: -€9,342
- Tax, wage and social debts -€4,917
down €4,917 (-98.7%), from €4,980 to €63
- Gross operating margin -€125,488
down €125,488, from €120,619 to -€4,869
- Provisions -€32,911
down €32,911, from €784 to -€32,127
- Taxes -€21,037
down €21,037 (-98.3%), from €21,410 to €373
- Financial charges -€9,943
down €9,943 (-25.0%), from €39,824 to €29,882
- Depreciation -€2,298
down €2,298 (-27.3%), from €8,414 to €6,116
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 | €207,699 | €182,018 | -€25,681 | -12.4% |
| Fixed assets | 21/28 | €7,978 | €1,861 | -€6,116 | -76.7% |
| Tangible fixed assets | 22/27 | €7,978 | €1,861 | -€6,116 | -76.7% |
| Furniture and vehicles | 24 | €7,978 | €1,861 | -€6,116 | -76.7% |
| Current assets | 29/58 | €199,722 | €180,157 | -€19,565 | -9.8% |
| Amounts receivable within one year | 40/41 | €9,672 | €46,586 | +€36,914 | +381.7% |
| Trade receivables | 40 | €4,082 | €2,705 | -€1,376 | -33.7% |
| Other amounts receivable | 41 | €5,590 | €43,881 | +€38,291 | +685.0% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €168,217 | €113,470 | -€54,747 | -32.5% |
| Deferred charges and accrued income | 490/1 | €1,833 | €101 | -€1,732 | -94.5% |
| Total equity and liabilities | 10/49 | €207,699 | €182,018 | -€25,681 | -12.4% |
| Equity | 10/15 | €112,836 | €103,494 | -€9,342 | -8.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €106,836 | €106,836 | = | 0.0% |
| Distributable reserves | 133 | €106,836 | €106,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,342 | -€9,342 | |
| Provisions and deferred taxes | 16 | €32,127 | - | -€32,127 | |
| Provisions for liabilities and charges | 160/5 | €32,127 | - | -€32,127 | |
| Other liabilities and charges | 164/5 | €32,127 | - | -€32,127 | |
| Amounts payable | 17/49 | €62,736 | €78,524 | +€15,788 | +25.2% |
| Amounts payable within one year | 42/48 | €62,736 | €78,524 | +€15,788 | +25.2% |
| Trade debts | 44 | €3 | €949 | +€946 | +30900.3% |
| Suppliers | 440/4 | €3 | €949 | +€946 | +30900.3% |
| Taxes, remuneration and social security | 45 | €4,980 | €63 | -€4,917 | -98.7% |
| Taxes | 450/3 | €4,980 | €63 | -€4,917 | -98.7% |
| Other amounts payable | 47/48 | €57,753 | €77,512 | +€19,760 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,414 | €6,116 | -€2,298 | -27.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €784 | -€32,127 | -€32,911 | |
| Other operating charges | 640/8 | €523 | €1,086 | +€563 | +107.6% |
| Gross operating margin | 9900 | €120,619 | -€4,869 | -€125,488 | |
| Operating profit (loss) | 9901 | €110,898 | €20,055 | -€90,843 | -81.9% |
| Financial income | 75/76B | €754 | €857 | +€103 | +13.6% |
| Recurring financial income | 75 | €754 | €857 | +€103 | +13.6% |
| Financial charges | 65/66B | €39,824 | €29,882 | -€9,943 | -25.0% |
| Recurring financial charges | 65 | €39,824 | €29,882 | -€9,943 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €71,827 | -€8,970 | -€80,797 | |
| Income taxes | 67/77 | €21,410 | €373 | -€21,037 | -98.3% |
| Profit (loss) for the period | 9904 | €50,418 | -€9,342 | -€59,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,418 | -€9,342 | -€59,760 |
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.