ABMK: 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.
ABMK
Largest movements
- Receivables within one year +€45,824
up €45,824 (+74.9%), from €61,156 to €106,980
of which Other amounts receivable: +€38,700
- Cash +€23,708
up €23,708 (+853.0%), from €2,779 to €26,487
mainly Other debts (+€68,581) and Net result for the year (+€67,638)
- Other debts +€68,581
new in 2025: €68,581
- Tax, wage and social debts +€4,098
up €4,098 (+37.3%), from €10,977 to €15,075
of which Taxes: +€8,409
- Trade debts -€1,841
down €1,841 (-74.5%), from €2,471 to €629
- Gross operating margin +€72,602
up €72,602 (+255.8%), from €28,380 to €100,981
- Taxes +€26,947
up €26,947 (+1073.3%), from €2,511 to €29,458
- Depreciation -€4,175
down €4,175 (-66.1%), from €6,315 to €2,140
- Financial income +€2,218
up €2,218 (+149.5%), from €1,483 to €3,701
- Financial charges -€1,090
down €1,090 (-27.0%), from €4,032 to €2,941
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 | €69,826 | €139,285 | +€69,459 | +99.5% |
| Fixed assets | 21/28 | €5,891 | €5,818 | -€73 | -1.2% |
| Tangible fixed assets | 22/27 | €5,491 | €5,418 | -€73 | -1.3% |
| Plant, machinery and equipment | 23 | €5,491 | €5,418 | -€73 | -1.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €63,935 | €133,468 | +€69,532 | +108.8% |
| Amounts receivable within one year | 40/41 | €61,156 | €106,980 | +€45,824 | +74.9% |
| Trade receivables | 40 | €9,718 | €16,843 | +€7,124 | +73.3% |
| Other amounts receivable | 41 | €51,438 | €90,138 | +€38,700 | +75.2% |
| Cash at bank and in hand | 54/58 | €2,779 | €26,487 | +€23,708 | +853.0% |
| Total equity and liabilities | 10/49 | €69,826 | €139,285 | +€69,459 | +99.5% |
| Equity | 10/15 | €20,943 | €20,000 | -€943 | -4.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €943 | - | -€943 | |
| Amounts payable | 17/49 | €48,883 | €119,285 | +€70,402 | +144.0% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,883 | €84,285 | +€70,402 | +507.1% |
| Current portion of amounts payable after more than one year | 42 | €436 | - | -€436 | |
| Trade debts | 44 | €2,471 | €629 | -€1,841 | -74.5% |
| Suppliers | 440/4 | €2,471 | €629 | -€1,841 | -74.5% |
| Taxes, remuneration and social security | 45 | €10,977 | €15,075 | +€4,098 | +37.3% |
| Taxes | 450/3 | €6,666 | €15,075 | +€8,409 | +126.1% |
| Remuneration and social security | 454/9 | €4,311 | - | -€4,311 | |
| Other amounts payable | 47/48 | - | €68,581 | +€68,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,315 | €2,140 | -€4,175 | -66.1% |
| Other operating charges | 640/8 | €1,761 | €2,505 | +€744 | +42.3% |
| Gross operating margin | 9900 | €28,380 | €100,981 | +€72,602 | +255.8% |
| Operating profit (loss) | 9901 | €20,304 | €96,336 | +€76,032 | +374.5% |
| Financial income | 75/76B | €1,483 | €3,701 | +€2,218 | +149.5% |
| Recurring financial income | 75 | €1,483 | €3,701 | +€2,218 | +149.5% |
| Financial charges | 65/66B | €4,032 | €2,941 | -€1,090 | -27.0% |
| Recurring financial charges | 65 | €4,032 | €2,941 | -€1,090 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €17,756 | €97,096 | +€79,340 | +446.8% |
| Income taxes | 67/77 | €2,511 | €29,458 | +€26,947 | +1073.3% |
| Profit (loss) for the period | 9904 | €15,245 | €67,638 | +€52,393 | +343.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,245 | €67,638 | +€52,393 | +343.7% |
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 12 October 2026 via checked.be.