ABP CHASSIS: 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.
ABP CHASSIS
Largest movements
- Receivables within one year +€29,215
up €29,215 (+252.2%), from €11,586 to €40,801
of which Trade receivables: +€27,651
- Cash -€13,643
down €13,643 (-26.0%), from €52,546 to €38,904
mainly Receivables within one year (-€29,215) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€3,103
down €3,103 (-43.6%), from €7,119 to €4,015
of which Furniture and vehicles: -€2,495
- Deferred charges and accrued income +€2,008
up €2,008 (+1206.0%), from €166 to €2,174
- Profit (loss) carried forward +€16,502
up €16,502 (+145.0%), from €11,379 to €27,881
- Current portion of long-term debt -€3,938
no longer reported in 2025 (was €3,938)
- Tax, wage and social debts -€3,081
down €3,081 (-52.3%), from €5,897 to €2,816
of which Taxes: -€2,181
- Trade debts +€2,619
up €2,619 (+238.4%), from €1,098 to €3,718
- Other debts +€2,375
up €2,375 (+8.3%), from €28,670 to €31,045
- Gross operating margin +€34,059
up €34,059 (+163.9%), from €20,777 to €54,837
- Taxes +€9,744
up €9,744 (+321.2%), from €3,034 to €12,778
- Depreciation -€607
down €607 (-11.2%), from €5,405 to €4,798
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 | €71,443 | €85,919 | +€14,477 | +20.3% |
| Fixed assets | 21/28 | €7,144 | €4,040 | -€3,104 | -43.4% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €7,119 | €4,015 | -€3,103 | -43.6% |
| Plant, machinery and equipment | 23 | €3,346 | €2,738 | -€608 | -18.2% |
| Furniture and vehicles | 24 | €3,773 | €1,278 | -€2,495 | -66.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €64,299 | €81,879 | +€17,580 | +27.3% |
| Amounts receivable within one year | 40/41 | €11,586 | €40,801 | +€29,215 | +252.2% |
| Trade receivables | 40 | €8,553 | €36,204 | +€27,651 | +323.3% |
| Other amounts receivable | 41 | €3,033 | €4,597 | +€1,564 | +51.6% |
| Cash at bank and in hand | 54/58 | €52,546 | €38,904 | -€13,643 | -26.0% |
| Deferred charges and accrued income | 490/1 | €166 | €2,174 | +€2,008 | +1206.0% |
| Total equity and liabilities | 10/49 | €71,443 | €85,919 | +€14,477 | +20.3% |
| Equity | 10/15 | €31,839 | €48,341 | +€16,502 | +51.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,379 | €27,881 | +€16,502 | +145.0% |
| Amounts payable | 17/49 | €39,604 | €37,579 | -€2,025 | -5.1% |
| Amounts payable within one year | 42/48 | €39,604 | €37,579 | -€2,025 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €3,938 | - | -€3,938 | |
| Trade debts | 44 | €1,098 | €3,718 | +€2,619 | +238.4% |
| Suppliers | 440/4 | €1,098 | €3,718 | +€2,619 | +238.4% |
| Taxes, remuneration and social security | 45 | €5,897 | €2,816 | -€3,081 | -52.3% |
| Taxes | 450/3 | €4,997 | €2,816 | -€2,181 | -43.7% |
| Remuneration and social security | 454/9 | €900 | - | -€900 | |
| Other amounts payable | 47/48 | €28,670 | €31,045 | +€2,375 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,405 | €4,798 | -€607 | -11.2% |
| Other operating charges | 640/8 | €888 | €808 | -€80 | -9.1% |
| Gross operating margin | 9900 | €20,777 | €54,837 | +€34,059 | +163.9% |
| Operating profit (loss) | 9901 | €14,485 | €49,231 | +€34,747 | +239.9% |
| Financial income | 75/76B | €229 | €187 | -€43 | -18.6% |
| Recurring financial income | 75 | €229 | €187 | -€43 | -18.6% |
| Financial charges | 65/66B | €214 | €138 | -€75 | -35.2% |
| Recurring financial charges | 65 | €214 | €138 | -€75 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €14,500 | €49,280 | +€34,780 | +239.9% |
| Income taxes | 67/77 | €3,034 | €12,778 | +€9,744 | +321.2% |
| Profit (loss) for the period | 9904 | €11,466 | €36,502 | +€25,035 | +218.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,466 | €36,502 | +€25,035 | +218.3% |
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 10 October 2026 via checked.be.