ABP CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year -€1,881
down €1,881 (-19.4%), from €9,676 to €7,795
of which Trade receivables: -€1,866
- Tangible fixed assets -€214
down €214 (-70.0%), from €306 to €92
of which Furniture and vehicles: -€150
- Cash -€127
no longer reported in 2025 (was €127)
mainly Net result for the year (-€4,852) and Other debts (-€17)
- Profit (loss) carried forward -€4,852
down €4,852 (-77.4%), from €6,270 to €1,418
- Trade debts +€1,853
up €1,853 (+2080.9%), from €89 to €1,942
- Tax, wage and social debts +€772
up €772 (+55.2%), from €1,400 to €2,172
- Gross operating margin -€10,797
down €10,797, from €7,198 to -€3,599
- Taxes -€1,330
down €1,330 (-95.0%), from €1,400 to €70
- Depreciation -€733
down €733 (-77.4%), from €948 to €214
- Other operating charges +€208
up €208 (+45.7%), from €455 to €664
- Financial charges -€165
down €165 (-32.8%), from €504 to €338
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 | €10,195 | €7,970 | -€2,225 | -21.8% |
| Fixed assets | 21/28 | €306 | €92 | -€214 | -70.0% |
| Tangible fixed assets | 22/27 | €306 | €92 | -€214 | -70.0% |
| Plant, machinery and equipment | 23 | €156 | €92 | -€64 | -41.1% |
| Furniture and vehicles | 24 | €150 | - | -€150 | |
| Current assets | 29/58 | €9,889 | €7,878 | -€2,011 | -20.3% |
| Amounts receivable within one year | 40/41 | €9,676 | €7,795 | -€1,881 | -19.4% |
| Trade receivables | 40 | €9,660 | €7,795 | -€1,866 | -19.3% |
| Other amounts receivable | 41 | €16 | - | -€16 | |
| Cash at bank and in hand | 54/58 | €127 | - | -€127 | |
| Deferred charges and accrued income | 490/1 | €86 | €83 | -€3 | -3.7% |
| Total equity and liabilities | 10/49 | €10,195 | €7,970 | -€2,225 | -21.8% |
| Equity | 10/15 | €8,270 | €3,418 | -€4,852 | -58.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,270 | €1,418 | -€4,852 | -77.4% |
| Amounts payable | 17/49 | €1,925 | €4,551 | +€2,626 | +136.4% |
| Amounts payable within one year | 42/48 | €1,925 | €4,551 | +€2,626 | +136.4% |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €89 | €1,942 | +€1,853 | +2080.9% |
| Suppliers | 440/4 | €89 | €1,942 | +€1,853 | +2080.9% |
| Taxes, remuneration and social security | 45 | €1,400 | €2,172 | +€772 | +55.2% |
| Taxes | 450/3 | €1,400 | €2,172 | +€772 | +55.2% |
| Other amounts payable | 47/48 | €436 | €420 | -€17 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €214 | -€733 | -77.4% |
| Other operating charges | 640/8 | €455 | €664 | +€208 | +45.7% |
| Gross operating margin | 9900 | €7,198 | -€3,599 | -€10,797 | |
| Operating profit (loss) | 9901 | €5,795 | -€4,477 | -€10,272 | |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €504 | €338 | -€165 | -32.8% |
| Recurring financial charges | 65 | €504 | €338 | -€165 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €5,291 | -€4,781 | -€10,072 | |
| Income taxes | 67/77 | €1,400 | €70 | -€1,330 | -95.0% |
| Profit (loss) for the period | 9904 | €3,891 | -€4,852 | -€8,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,891 | -€4,852 | -€8,743 |
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 11 October 2026 via checked.be.