ABMF Holding: 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.
ABMF Holding
Largest movements
- Cash +€118,150
up €118,150 (+986%), from €11,988 to €130,139
mainly Net result for the year (+€178,882) and Receivables within one year (+€93,546)
- Receivables within one year -€93,546
down €93,546 (-52.9%), from €176,910 to €83,363
of which Other amounts receivable: -€146,552
- Other debts +€37,129
up €37,129 (+22.7%), from €163,565 to €200,695
- Debts after one year -€18,823
down €18,823 (-5.6%), from €338,595 to €319,772
- Financial income +€100,744
up €100,744 (+2,722%), from €3,702 to €104,446
- Gross operating margin +€73,241
up €73,241 (+88.3%), from €82,939 to €156,180
- Taxes +€8,901
up €8,901 (+70.2%), from €12,675 to €21,577
- Financial charges +€4,397
up €4,397 (+42.6%), from €10,331 to €14,727
of which Non-recurring financial charges: +€4,999
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 | €736,361 | €752,772 | +€16,411 | +2.2% |
| Fixed assets | 21/28 | €543,810 | €535,274 | -€8,536 | -1.6% |
| Tangible fixed assets | 22/27 | €522,253 | €518,717 | -€3,536 | -0.7% |
| Land and buildings | 22 | €425,072 | €418,081 | -€6,992 | -1.6% |
| Other tangible fixed assets | 26 | €97,180 | €100,636 | +€3,456 | +3.6% |
| Financial fixed assets | 28 | €21,557 | €16,557 | -€5,000 | -23.2% |
| Current assets | 29/58 | €192,551 | €217,498 | +€24,946 | +13.0% |
| Amounts receivable within one year | 40/41 | €176,910 | €83,363 | -€93,546 | -52.9% |
| Trade receivables | 40 | €1,444 | €54,450 | +€53,006 | +3,671% |
| Other amounts receivable | 41 | €175,466 | €28,913 | -€146,552 | -83.5% |
| Cash at bank and in hand | 54/58 | €11,988 | €130,139 | +€118,150 | +986% |
| Deferred charges and accrued income | 490/1 | €3,653 | €3,995 | +€342 | +9.4% |
| Total equity and liabilities | 10/49 | €736,361 | €752,772 | +€16,411 | +2.2% |
| Equity | 10/15 | €197,355 | €197,355 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €192,355 | €192,355 | = | 0.0% |
| Distributable reserves | 133 | €192,355 | €192,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €539,006 | €555,417 | +€16,411 | +3.0% |
| Amounts payable after more than one year | 17 | €338,595 | €319,772 | -€18,823 | -5.6% |
| Financial debts | 170/4 | €338,595 | €319,772 | -€18,823 | -5.6% |
| Amounts payable within one year | 42/48 | €198,358 | €230,147 | +€31,789 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €18,495 | €18,823 | +€328 | +1.8% |
| Financial debts | 43 | €6,783 | €0 | -€6,783 | -100% |
| Credit institutions | 430/8 | €6,783 | €0 | -€6,783 | -100% |
| Trade debts | 44 | €953 | €1,416 | +€463 | +48.6% |
| Suppliers | 440/4 | €953 | €1,416 | +€463 | +48.6% |
| Advances received on contracts in progress | 46 | €920 | €0 | -€920 | -100% |
| Taxes, remuneration and social security | 45 | €7,642 | €9,213 | +€1,571 | +20.6% |
| Taxes | 450/3 | €7,642 | €9,213 | +€1,571 | +20.6% |
| Other amounts payable | 47/48 | €163,565 | €200,695 | +€37,129 | +22.7% |
| Accrued charges and deferred income | 492/3 | €2,053 | €5,498 | +€3,445 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,864 | €29,290 | +€426 | +1.5% |
| Other operating charges | 640/8 | €3,498 | €3,993 | +€495 | +14.2% |
| Non-recurring operating charges | 66A | - | €12,156 | +€12,156 | |
| Gross operating margin | 9900 | €82,939 | €156,180 | +€73,241 | +88.3% |
| Operating profit (loss) | 9901 | €50,576 | €110,741 | +€60,164 | +119% |
| Financial income | 75/76B | €3,702 | €104,446 | +€100,744 | +2,722% |
| Recurring financial income | 75 | €3,702 | €104,446 | +€100,744 | +2,722% |
| Financial charges | 65/66B | €10,331 | €14,727 | +€4,397 | +42.6% |
| Recurring financial charges | 65 | €10,331 | €9,728 | -€602 | -5.8% |
| Non-recurring financial charges | 66B | - | €4,999 | +€4,999 | |
| Profit (loss) for the period before taxes | 9903 | €43,947 | €200,459 | +€156,511 | +356% |
| Income taxes | 67/77 | €12,675 | €21,577 | +€8,901 | +70.2% |
| Profit (loss) for the period | 9904 | €31,272 | €178,882 | +€147,610 | +472% |
| Profit (loss) for the period to be appropriated | 9905 | €31,272 | €178,882 | +€147,610 | +472% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.