ABO SERVICE: 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.
ABO SERVICE
Largest movements
- Current investments +€66,449
new in 2025: €66,449
- Cash -€31,172
no longer reported in 2025 (was €31,172)
mainly Current investments (-€66,449) and Contributions, distributions and other (-€47,500)
- Receivables within one year -€4,587
down €4,587 (-9.0%), from €50,974 to €46,386
of which Other amounts receivable: -€15,616
- Tangible fixed assets -€2,626
down €2,626 (-14.8%), from €17,706 to €15,079
of which Furniture and vehicles: -€1,567
- Trade debts +€19,854
up €19,854 (+2,592%), from €766 to €20,620
- Other debts +€14,059
new in 2025: €14,059
- Equity -€10,707
down €10,707 (-12.4%), from €86,686 to €75,978
- Tax, wage and social debts +€4,858
up €4,858 (+39.2%), from €12,400 to €17,258
of which Taxes: +€4,500
- Staff costs -€27,441
down €27,441 (-31.3%), from €87,586 to €60,145
- Taxes +€6,228
up €6,228, from -€1,728 to €4,500
- Gross operating margin -€3,496
down €3,496 (-3.4%), from €103,305 to €99,810
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 | €99,851 | €127,914 | +€28,063 | +28.1% |
| Fixed assets | 21/28 | €17,706 | €15,079 | -€2,626 | -14.8% |
| Tangible fixed assets | 22/27 | €17,706 | €15,079 | -€2,626 | -14.8% |
| Plant, machinery and equipment | 23 | €3,489 | €3,142 | -€348 | -10.0% |
| Furniture and vehicles | 24 | €4,093 | €2,526 | -€1,567 | -38.3% |
| Leasing and similar rights | 25 | €1,423 | €712 | -€712 | -50.0% |
| Other tangible fixed assets | 26 | €8,700 | €8,700 | = | 0.0% |
| Current assets | 29/58 | €82,146 | €112,835 | +€30,689 | +37.4% |
| Amounts receivable within one year | 40/41 | €50,974 | €46,386 | -€4,587 | -9.0% |
| Trade receivables | 40 | €24,751 | €35,779 | +€11,028 | +44.6% |
| Other amounts receivable | 41 | €26,223 | €10,607 | -€15,616 | -59.5% |
| Current investments | 50/53 | - | €66,449 | +€66,449 | |
| Cash at bank and in hand | 54/58 | €31,172 | - | -€31,172 | |
| Total equity and liabilities | 10/49 | €99,851 | €127,914 | +€28,063 | +28.1% |
| Equity | 10/15 | €86,686 | €75,978 | -€10,707 | -12.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €87,500 | €87,500 | = | 0.0% |
| Distributable reserves | 133 | €87,500 | €87,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,274 | -€14,482 | +€6,793 | +31.9% |
| Advance to shareholders on the distribution of net assets | 19 | - | €17,500 | +€17,500 | |
| Amounts payable | 17/49 | €13,166 | €51,936 | +€38,770 | +294% |
| Amounts payable within one year | 42/48 | €13,166 | €51,936 | +€38,770 | +294% |
| Trade debts | 44 | €766 | €20,620 | +€19,854 | +2,592% |
| Suppliers | 440/4 | €766 | €20,620 | +€19,854 | +2,592% |
| Taxes, remuneration and social security | 45 | €12,400 | €17,258 | +€4,858 | +39.2% |
| Taxes | 450/3 | €6,000 | €10,500 | +€4,500 | +75.0% |
| Remuneration and social security | 454/9 | €6,400 | €6,758 | +€358 | +5.6% |
| Other amounts payable | 47/48 | - | €14,059 | +€14,059 | |
| Non-recurring operating income | 76A | €425 | €5,733 | +€5,308 | +1,249% |
| Remuneration, social security and pensions | 62 | €87,586 | €60,145 | -€27,441 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,891 | €2,626 | -€265 | -9.2% |
| Other operating charges | 640/8 | - | €531 | +€531 | |
| Gross operating margin | 9900 | €103,305 | €99,810 | -€3,496 | -3.4% |
| Operating profit (loss) | 9901 | €12,828 | €36,506 | +€23,678 | +185% |
| Financial income | 75/76B | €6,023 | €5,143 | -€880 | -14.6% |
| Recurring financial income | 75 | €1,112 | €1 | -€1,111 | -99.9% |
| Non-recurring financial income | 76B | €4,911 | €5,142 | +€231 | +4.7% |
| Financial charges | 65/66B | €571 | €357 | -€214 | -37.5% |
| Recurring financial charges | 65 | €571 | €287 | -€284 | -49.7% |
| Non-recurring financial charges | 66B | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | €18,280 | €41,293 | +€23,012 | +126% |
| Income taxes | 67/77 | -€1,728 | €4,500 | +€6,228 | |
| Profit (loss) for the period | 9904 | €20,009 | €36,793 | +€16,784 | +83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,009 | €36,793 | +€16,784 | +83.9% |
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 13 October 2026 via checked.be.