ABMI BELGIUM: 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.
ABMI BELGIUM
Largest movements
- Receivables within one year +€48,153
up €48,153 (+20.2%), from €238,267 to €286,420
of which Other amounts receivable: +€43,776
- Cash +€19,910
up €19,910 (+28.3%), from €70,337 to €90,248
mainly Net result for the year (+€63,617) and Trade debts (+€22,337)
- Profit (loss) carried forward +€63,617
up €63,617 (+31.1%), from €204,704 to €268,321
- Trade debts +€22,337
up €22,337 (+238%), from €9,395 to €31,732
- Tax, wage and social debts -€16,144
down €16,144 (-27.0%), from €59,685 to €43,540
of which Remuneration and social security: -€20,821
- Gross operating margin +€36,089
up €36,089 (+19.9%), from €181,145 to €217,233
- Staff costs -€20,498
down €20,498 (-13.5%), from €152,170 to €131,672
- Taxes +€15,917
up €15,917 (+199%), from €7,988 to €23,905
- Financial income +€4,456
up €4,456 (+1,172,508%), from €0 to €4,456
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 | €309,403 | €379,086 | +€69,683 | +22.5% |
| Fixed assets | 21/28 | €799 | €799 | = | 0.0% |
| Financial fixed assets | 28 | €799 | €799 | = | 0.0% |
| Current assets | 29/58 | €308,604 | €378,287 | +€69,683 | +22.6% |
| Amounts receivable within one year | 40/41 | €238,267 | €286,420 | +€48,153 | +20.2% |
| Trade receivables | 40 | €46,121 | €50,497 | +€4,377 | +9.5% |
| Other amounts receivable | 41 | €192,146 | €235,922 | +€43,776 | +22.8% |
| Cash at bank and in hand | 54/58 | €70,337 | €90,248 | +€19,910 | +28.3% |
| Deferred charges and accrued income | 490/1 | - | €1,619 | +€1,619 | |
| Total equity and liabilities | 10/49 | €309,403 | €379,086 | +€69,683 | +22.5% |
| Equity | 10/15 | €225,109 | €288,726 | +€63,617 | +28.3% |
| Contributions | 10/11 | €18,550 | €20,405 | +€1,855 | +10.0% |
| Reserves | 13 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €1,855 | - | -€1,855 | |
| Profit (loss) carried forward | 14 | €204,704 | €268,321 | +€63,617 | +31.1% |
| Provisions and deferred taxes | 16 | €15,087 | €15,087 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,087 | €15,087 | = | 0.0% |
| Pensions and similar obligations | 160 | €15,087 | €15,087 | = | 0.0% |
| Amounts payable | 17/49 | €69,207 | €75,273 | +€6,065 | +8.8% |
| Amounts payable within one year | 42/48 | €69,207 | €75,272 | +€6,065 | +8.8% |
| Trade debts | 44 | €9,395 | €31,732 | +€22,337 | +238% |
| Suppliers | 440/4 | €9,395 | €31,732 | +€22,337 | +238% |
| Taxes, remuneration and social security | 45 | €59,685 | €43,540 | -€16,144 | -27.0% |
| Taxes | 450/3 | €32,490 | €37,166 | +€4,677 | +14.4% |
| Remuneration and social security | 454/9 | €27,195 | €6,374 | -€20,821 | -76.6% |
| Other amounts payable | 47/48 | €128 | €0 | -€128 | -100% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €152,170 | €131,672 | -€20,498 | -13.5% |
| Other operating charges | 640/8 | - | €401 | +€401 | |
| Gross operating margin | 9900 | €181,145 | €217,233 | +€36,089 | +19.9% |
| Operating profit (loss) | 9901 | €28,975 | €85,161 | +€56,186 | +194% |
| Financial income | 75/76B | €0 | €4,456 | +€4,456 | +1,172,508% |
| Recurring financial income | 75 | €0 | €4,456 | +€4,456 | +1,172,508% |
| Financial charges | 65/66B | €1,222 | €2,095 | +€873 | +71.4% |
| Recurring financial charges | 65 | €1,222 | €2,095 | +€873 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €27,753 | €87,522 | +€59,769 | +215% |
| Income taxes | 67/77 | €7,988 | €23,905 | +€15,917 | +199% |
| Profit (loss) for the period | 9904 | €19,765 | €63,617 | +€43,852 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €19,765 | €63,617 | +€43,852 | +222% |
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 22 October 2026 via checked.be.