ABR CAPITAL: 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.
ABR CAPITAL
Largest movements
- Receivables within one year +€30,845
up €30,845 (+150%), from €20,595 to €51,440
of which Trade receivables: +€41,253
- Cash -€1,004
down €1,004 (-91.5%), from €1,097 to €93
mainly Receivables within one year (-€30,845) and Trade debts (-€11,634)
- Profit (loss) carried forward +€30,523
up €30,523 (+53.7%), from -€56,867 to -€26,343
- Other debts +€20,747
up €20,747 (+67.2%), from €30,892 to €51,639
- Trade debts -€11,634
down €11,634 (-54.1%), from €21,509 to €9,875
- Debts after one year -€10,952
down €10,952 (-74.5%), from €14,694 to €3,741
- Tax, wage and social debts +€1,669
new in 2025: €1,669
- Gross operating margin -€24,990
down €24,990 (-43.2%), from €57,846 to €32,857
- Staff costs -€11,929
no longer reported in 2025 (was €11,929)
- Financial charges -€1,199
down €1,199 (-49.8%), from €2,409 to €1,210
- Other operating charges +€1,124
new in 2025: €1,124
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 | €21,692 | €51,533 | +€29,841 | +138% |
| Current assets | 29/58 | €21,692 | €51,533 | +€29,841 | +138% |
| Amounts receivable within one year | 40/41 | €20,595 | €51,440 | +€30,845 | +150% |
| Trade receivables | 40 | €10,187 | €51,440 | +€41,253 | +405% |
| Other amounts receivable | 41 | €10,408 | - | -€10,408 | |
| Cash at bank and in hand | 54/58 | €1,097 | €93 | -€1,004 | -91.5% |
| Total equity and liabilities | 10/49 | €21,692 | €51,533 | +€29,841 | +138% |
| Equity | 10/15 | -€56,867 | -€26,343 | +€30,523 | +53.7% |
| Profit (loss) carried forward | 14 | -€56,867 | -€26,343 | +€30,523 | +53.7% |
| Amounts payable | 17/49 | €78,559 | €77,877 | -€682 | -0.9% |
| Amounts payable after more than one year | 17 | €14,694 | €3,741 | -€10,952 | -74.5% |
| Financial debts | 170/4 | €14,694 | €3,741 | -€10,952 | -74.5% |
| Amounts payable within one year | 42/48 | €62,956 | €74,135 | +€11,179 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €10,556 | €10,952 | +€396 | +3.8% |
| Trade debts | 44 | €21,509 | €9,875 | -€11,634 | -54.1% |
| Suppliers | 440/4 | €21,509 | €9,875 | -€11,634 | -54.1% |
| Taxes, remuneration and social security | 45 | - | €1,669 | +€1,669 | |
| Taxes | 450/3 | - | €1,669 | +€1,669 | |
| Other amounts payable | 47/48 | €30,892 | €51,639 | +€20,747 | +67.2% |
| Accrued charges and deferred income | 492/3 | €909 | - | -€909 | |
| Non-recurring operating income | 76A | €62,551 | - | -€62,551 | |
| Remuneration, social security and pensions | 62 | €11,929 | - | -€11,929 | |
| Other operating charges | 640/8 | - | €1,124 | +€1,124 | |
| Gross operating margin | 9900 | €57,846 | €32,857 | -€24,990 | -43.2% |
| Operating profit (loss) | 9901 | €45,917 | €31,733 | -€14,184 | -30.9% |
| Financial charges | 65/66B | €2,409 | €1,210 | -€1,199 | -49.8% |
| Recurring financial charges | 65 | €2,409 | €1,210 | -€1,199 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €43,508 | €30,523 | -€12,985 | -29.8% |
| Profit (loss) for the period | 9904 | €43,508 | €30,523 | -€12,985 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,508 | €30,523 | -€12,985 | -29.8% |
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 19 October 2026 via checked.be.