ABP SERVICES: 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 SERVICES
Largest movements
- Cash +€49,812
up €49,812 (+820%), from €6,071 to €55,883
mainly Net result for the year (+€30,904) and Tax, wage and social debts (+€18,132)
- Tangible fixed assets -€9,037
down €9,037 (-20.2%), from €44,787 to €35,751
- Deferred charges and accrued income -€3,215
down €3,215 (-100%), from €3,215 to €0
- Receivables within one year +€3,056
up €3,056 (+12.7%), from €24,066 to €27,122
of which Other amounts receivable: +€2,363
- Current investments +€2,555
new in 2025: €2,555
- Reserves +€30,904
up €30,904 (+174%), from €17,785 to €48,689
- Tax, wage and social debts +€18,132
up €18,132 (+289%), from €6,284 to €24,415
- Debts after one year -€8,736
down €8,736 (-24.2%), from €36,063 to €27,327
- Trade debts +€4,097
up €4,097 (+41.2%), from €9,946 to €14,043
- Gross operating margin +€34,162
up €34,162 (+138%), from €24,839 to €59,001
- Depreciation +€8,641
up €8,641 (+2,181%), from €396 to €9,037
- Taxes +€7,909
up €7,909 (+126%), from €6,271 to €14,180
- Other operating charges +€2,533
up €2,533 (+1,747%), from €145 to €2,678
- Financial charges +€2,460
up €2,460 (+765%), from €322 to €2,782
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 | €79,509 | €124,211 | +€44,702 | +56.2% |
| Fixed assets | 21/28 | €44,787 | €35,751 | -€9,037 | -20.2% |
| Tangible fixed assets | 22/27 | €44,787 | €35,751 | -€9,037 | -20.2% |
| Leasing and similar rights | 25 | €44,787 | €35,751 | -€9,037 | -20.2% |
| Current assets | 29/58 | €34,722 | €88,460 | +€53,738 | +155% |
| Stocks and contracts in progress | 3 | €1,370 | €2,900 | +€1,530 | +112% |
| Stocks | 30/36 | €1,370 | €2,900 | +€1,530 | +112% |
| Amounts receivable within one year | 40/41 | €24,066 | €27,122 | +€3,056 | +12.7% |
| Trade receivables | 40 | €10,607 | €11,300 | +€693 | +6.5% |
| Other amounts receivable | 41 | €13,459 | €15,822 | +€2,363 | +17.6% |
| Current investments | 50/53 | - | €2,555 | +€2,555 | |
| Cash at bank and in hand | 54/58 | €6,071 | €55,883 | +€49,812 | +820% |
| Deferred charges and accrued income | 490/1 | €3,215 | €0 | -€3,215 | -100% |
| Total equity and liabilities | 10/49 | €79,509 | €124,211 | +€44,702 | +56.2% |
| Equity | 10/15 | €18,785 | €49,689 | +€30,904 | +165% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,785 | €48,689 | +€30,904 | +174% |
| Distributable reserves | 133 | €17,785 | €48,689 | +€30,904 | +174% |
| Amounts payable | 17/49 | €60,724 | €74,522 | +€13,798 | +22.7% |
| Amounts payable after more than one year | 17 | €36,063 | €27,327 | -€8,736 | -24.2% |
| Financial debts | 170/4 | €36,063 | €27,327 | -€8,736 | -24.2% |
| Amounts payable within one year | 42/48 | €24,660 | €47,194 | +€22,534 | +91.4% |
| Current portion of amounts payable after more than one year | 42 | €8,431 | €8,736 | +€305 | +3.6% |
| Trade debts | 44 | €9,946 | €14,043 | +€4,097 | +41.2% |
| Suppliers | 440/4 | €9,946 | €14,043 | +€4,097 | +41.2% |
| Taxes, remuneration and social security | 45 | €6,284 | €24,415 | +€18,132 | +289% |
| Taxes | 450/3 | €6,284 | €24,415 | +€18,132 | +289% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €396 | €9,037 | +€8,641 | +2,181% |
| Other operating charges | 640/8 | €145 | €2,678 | +€2,533 | +1,747% |
| Gross operating margin | 9900 | €24,839 | €59,001 | +€34,162 | +138% |
| Operating profit (loss) | 9901 | €24,298 | €47,286 | +€22,988 | +94.6% |
| Financial income | 75/76B | €80 | €579 | +€499 | +621% |
| Recurring financial income | 75 | €80 | €579 | +€499 | +621% |
| Financial charges | 65/66B | €322 | €2,782 | +€2,460 | +765% |
| Recurring financial charges | 65 | €322 | €2,782 | +€2,460 | +765% |
| Profit (loss) for the period before taxes | 9903 | €24,057 | €45,084 | +€21,027 | +87.4% |
| Income taxes | 67/77 | €6,271 | €14,180 | +€7,909 | +126% |
| Profit (loss) for the period | 9904 | €17,785 | €30,904 | +€13,118 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,785 | €30,904 | +€13,118 | +73.8% |
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.