ABN 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.
ABN HOLDING
Largest movements
- Cash +€160,739
up €160,739 (+37.9%), from €423,792 to €584,530
mainly Net result for the year (+€443,683) and Receivables within one year (+€90,908)
- Receivables within one year -€90,908
down €90,908 (-59.9%), from €151,808 to €60,900
of which Other amounts receivable: -€113,720
- Profit (loss) carried forward +€423,143
up €423,143 (+139.4%), from €303,499 to €726,642
- Debts after one year -€384,149
down €384,149 (-14.1%), from €2.7m to €2.3m
- Financial income +€103,778
up €103,778 (+25.9%), from €400,610 to €504,387
- Turnover +€63,000
up €63,000 (+33.3%), from €189,000 to €252,000
- Financial charges +€26,642
up €26,642 (+30.9%), from €86,122 to €112,763
of which Financial charges: +€26,645
- Services and other goods +€17,282
up €17,282 (+9.6%), from €180,327 to €197,609
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 | €3,837,568 | €3,906,886 | +€69,319 | +1.8% |
| Fixed assets | 21/28 | €3,256,000 | €3,256,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,256,000 | €3,256,000 | = | 0.0% |
| Affiliated companies | 280/1 | €3,256,000 | €3,256,000 | = | 0.0% |
| Participating interests | 280 | €3,256,000 | €3,256,000 | = | 0.0% |
| Current assets | 29/58 | €581,568 | €650,886 | +€69,319 | +11.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €151,808 | €60,900 | -€90,908 | -59.9% |
| Trade receivables | 40 | €28,008 | €50,820 | +€22,812 | +81.4% |
| Other amounts receivable | 41 | €123,800 | €10,080 | -€113,720 | -91.9% |
| Cash at bank and in hand | 54/58 | €423,792 | €584,530 | +€160,739 | +37.9% |
| Deferred charges and accrued income | 490/1 | €5,968 | €5,457 | -€511 | -8.6% |
| Total equity and liabilities | 10/49 | €3,837,568 | €3,906,886 | +€69,319 | +1.8% |
| Equity | 10/15 | €684,896 | €1,128,579 | +€443,683 | +64.8% |
| Contributions | 10/11 | €365,397 | €365,397 | = | 0.0% |
| Capital | 10 | €365,397 | €365,397 | = | 0.0% |
| Issued capital | 100 | €365,397 | €365,397 | = | 0.0% |
| Reserves | 13 | €16,000 | €36,540 | +€20,540 | +128.4% |
| Non-distributable reserves | 130/1 | €16,000 | €36,540 | +€20,540 | +128.4% |
| Legal reserve | 130 | €16,000 | €36,540 | +€20,540 | +128.4% |
| Profit (loss) carried forward | 14 | €303,499 | €726,642 | +€423,143 | +139.4% |
| Amounts payable | 17/49 | €3,152,672 | €2,778,308 | -€374,364 | -11.9% |
| Amounts payable after more than one year | 17 | €2,729,597 | €2,345,448 | -€384,149 | -14.1% |
| Financial debts | 170/4 | €2,729,597 | €2,345,448 | -€384,149 | -14.1% |
| Subordinated loans | 170 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 173 | €2,529,597 | €2,145,448 | -€384,149 | -15.2% |
| Amounts payable within one year | 42/48 | €390,495 | €401,392 | +€10,897 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €370,403 | €384,149 | +€13,745 | +3.7% |
| Trade debts | 44 | €9,500 | €7,507 | -€1,993 | -21.0% |
| Suppliers | 440/4 | €9,500 | €7,507 | -€1,993 | -21.0% |
| Taxes, remuneration and social security | 45 | €10,591 | €9,736 | -€854 | -8.1% |
| Taxes | 450/3 | €7,100 | €6,580 | -€521 | -7.3% |
| Remuneration and social security | 454/9 | €3,491 | €3,157 | -€334 | -9.6% |
| Accrued charges and deferred income | 492/3 | €32,580 | €31,467 | -€1,113 | -3.4% |
| Operating income | 70/76A | €189,205 | €253,580 | +€64,375 | +34.0% |
| Turnover | 70 | €189,000 | €252,000 | +€63,000 | +33.3% |
| Other operating income | 74 | €205 | €1,580 | +€1,375 | +671.1% |
| Operating charges | 60/66A | €184,033 | €201,176 | +€17,143 | +9.3% |
| Services and other goods | 61 | €180,327 | €197,609 | +€17,282 | +9.6% |
| Other operating charges | 640/8 | €3,707 | €3,567 | -€139 | -3.8% |
| Operating profit (loss) | 9901 | €5,172 | €52,404 | +€47,233 | +913.3% |
| Financial income | 75/76B | €400,610 | €504,387 | +€103,778 | +25.9% |
| Recurring financial income | 75 | €400,610 | €504,387 | +€103,778 | +25.9% |
| Income from financial fixed assets | 750 | €400,000 | €500,000 | +€100,000 | +25.0% |
| Income from current assets | 751 | €610 | €4,381 | +€3,772 | +618.6% |
| Other financial income | 752/9 | - | €6 | +€6 | |
| Financial charges | 65/66B | €86,122 | €112,763 | +€26,642 | +30.9% |
| Recurring financial charges | 65 | €86,118 | €112,763 | +€26,645 | +30.9% |
| Debt charges | 650 | €83,005 | €112,178 | +€29,173 | +35.1% |
| Other financial charges | 652/9 | €3,113 | €586 | -€2,528 | -81.2% |
| Non-recurring financial charges | 66B | €4 | €0 | -€4 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €319,660 | €444,028 | +€124,369 | +38.9% |
| Income taxes | 67/77 | €160 | €345 | +€185 | +115.3% |
| Taxes | 670/3 | €160 | €345 | +€185 | +115.3% |
| Profit (loss) for the period | 9904 | €319,499 | €443,683 | +€124,184 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €319,499 | €443,683 | +€124,184 | +38.9% |
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.