ABMDR: 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.
ABMDR
Largest movements
- Cash +€170,755
up €170,755 (+76.8%), from €222,389 to €393,144
mainly Net result for the year (+€184,110) and Other debts (+€161,879)
- Tangible fixed assets -€46,517
down €46,517 (-14.5%), from €321,126 to €274,609
of which Furniture and vehicles: -€30,652
- Other debts +€161,879
up €161,879 (+128.8%), from €125,707 to €287,586
- Debts after one year -€39,116
down €39,116 (-13.4%), from €291,007 to €251,891
- Current portion of long-term debt -€11,811
down €11,811 (-36.0%), from €32,847 to €21,036
- Gross operating margin +€36,482
up €36,482 (+15.7%), from €232,693 to €269,175
- Taxes +€12,342
up €12,342 (+24.7%), from €49,873 to €62,215
- Depreciation -€12,174
down €12,174 (-43.4%), from €28,040 to €15,866
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 | €620,390 | €738,502 | +€118,111 | +19.0% |
| Fixed assets | 21/28 | €321,126 | €274,609 | -€46,517 | -14.5% |
| Tangible fixed assets | 22/27 | €321,126 | €274,609 | -€46,517 | -14.5% |
| Land and buildings | 22 | €290,475 | €274,609 | -€15,866 | -5.5% |
| Furniture and vehicles | 24 | €30,652 | - | -€30,652 | |
| Current assets | 29/58 | €299,264 | €463,892 | +€164,629 | +55.0% |
| Amounts receivable within one year | 40/41 | €5,127 | - | -€5,127 | |
| Other amounts receivable | 41 | €5,127 | - | -€5,127 | |
| Cash at bank and in hand | 54/58 | €222,389 | €393,144 | +€170,755 | +76.8% |
| Deferred charges and accrued income | 490/1 | €71,748 | €70,749 | -€999 | -1.4% |
| Total equity and liabilities | 10/49 | €620,390 | €738,502 | +€118,111 | +19.0% |
| Equity | 10/15 | €167,704 | €167,704 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,244 | €147,244 | = | 0.0% |
| Amounts payable | 17/49 | €452,686 | €570,797 | +€118,111 | +26.1% |
| Amounts payable after more than one year | 17 | €291,007 | €251,891 | -€39,116 | -13.4% |
| Financial debts | 170/4 | €291,007 | €251,891 | -€39,116 | -13.4% |
| Amounts payable within one year | 42/48 | €161,228 | €318,486 | +€157,257 | +97.5% |
| Current portion of amounts payable after more than one year | 42 | €32,847 | €21,036 | -€11,811 | -36.0% |
| Trade debts | 44 | €2,374 | €2,410 | +€36 | +1.5% |
| Suppliers | 440/4 | €2,374 | €2,410 | +€36 | +1.5% |
| Taxes, remuneration and social security | 45 | €300 | €7,453 | +€7,153 | +2384.4% |
| Taxes | 450/3 | €300 | €7,453 | +€7,153 | +2384.4% |
| Other amounts payable | 47/48 | €125,707 | €287,586 | +€161,879 | +128.8% |
| Accrued charges and deferred income | 492/3 | €450 | €421 | -€29 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,040 | €15,866 | -€12,174 | -43.4% |
| Other operating charges | 640/8 | €1,109 | €1,152 | +€43 | +3.9% |
| Gross operating margin | 9900 | €232,693 | €269,175 | +€36,482 | +15.7% |
| Operating profit (loss) | 9901 | €203,544 | €252,157 | +€48,613 | +23.9% |
| Financial income | 75/76B | €0 | €170 | +€170 | +426000.0% |
| Recurring financial income | 75 | €0 | €170 | +€170 | +426000.0% |
| Financial charges | 65/66B | €6,427 | €6,003 | -€423 | -6.6% |
| Recurring financial charges | 65 | €6,427 | €6,003 | -€423 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €197,117 | €246,324 | +€49,207 | +25.0% |
| Income taxes | 67/77 | €49,873 | €62,215 | +€12,342 | +24.7% |
| Profit (loss) for the period | 9904 | €147,244 | €184,110 | +€36,865 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €147,244 | €184,110 | +€36,865 | +25.0% |
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 4 October 2026 via checked.be.