ABR CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€41,429
up €41,429 (+1,284%), from €3,227 to €44,655
of which Other amounts receivable: +€24,494
- Financial fixed assets +€3,623
up €3,623 (+7,246%), from €50 to €3,673
- Tangible fixed assets -€2,205
down €2,205 (-68.5%), from €3,219 to €1,014
of which Plant, machinery and equipment: -€1,826
- Profit (loss) carried forward +€50,458
up €50,458, from -€7,142 to €43,317
- Advances received -€10,300
no longer reported in 2025 (was €10,300)
- Tax, wage and social debts +€10,172
up €10,172 (+2,543%), from €400 to €10,572
of which Taxes: +€10,572
- Other debts -€6,261
no longer reported in 2025 (was €6,261)
- Trade debts -€1,284
down €1,284 (-65.2%), from €1,970 to €687
- Gross operating margin +€60,884
up €60,884 (+1,169%), from €5,210 to €66,094
- Taxes +€13,046
new in 2025: €13,046
- Financial charges -€1,676
down €1,676 (-92.3%), from €1,816 to €140
- Depreciation +€828
up €828 (+60.1%), from €1,377 to €2,205
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 | €13,650 | €56,436 | +€42,786 | +313% |
| Fixed assets | 21/28 | €3,269 | €4,687 | +€1,418 | +43.4% |
| Tangible fixed assets | 22/27 | €3,219 | €1,014 | -€2,205 | -68.5% |
| Plant, machinery and equipment | 23 | €2,839 | €1,014 | -€1,826 | -64.3% |
| Furniture and vehicles | 24 | €380 | - | -€380 | |
| Financial fixed assets | 28 | €50 | €3,673 | +€3,623 | +7,246% |
| Current assets | 29/58 | €10,381 | €51,749 | +€41,368 | +399% |
| Stocks and contracts in progress | 3 | €275 | €275 | = | 0.0% |
| Stocks | 30/36 | €275 | €275 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,227 | €44,655 | +€41,429 | +1,284% |
| Trade receivables | 40 | - | €16,935 | +€16,935 | |
| Other amounts receivable | 41 | €3,227 | €27,721 | +€24,494 | +759% |
| Cash at bank and in hand | 54/58 | €6,524 | €6,819 | +€295 | +4.5% |
| Deferred charges and accrued income | 490/1 | €355 | - | -€355 | |
| Total equity and liabilities | 10/49 | €13,650 | €56,436 | +€42,786 | +313% |
| Equity | 10/15 | -€5,282 | €45,177 | +€50,458 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,142 | €43,317 | +€50,458 | |
| Amounts payable | 17/49 | €18,932 | €11,259 | -€7,673 | -40.5% |
| Amounts payable within one year | 42/48 | €18,932 | €11,259 | -€7,673 | -40.5% |
| Trade debts | 44 | €1,970 | €687 | -€1,284 | -65.2% |
| Suppliers | 440/4 | €1,970 | €687 | -€1,284 | -65.2% |
| Advances received on contracts in progress | 46 | €10,300 | - | -€10,300 | |
| Taxes, remuneration and social security | 45 | €400 | €10,572 | +€10,172 | +2,543% |
| Taxes | 450/3 | - | €10,572 | +€10,572 | |
| Remuneration and social security | 454/9 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €6,261 | - | -€6,261 | |
| Remuneration, social security and pensions | 62 | €434 | - | -€434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,377 | €2,205 | +€828 | +60.1% |
| Other operating charges | 640/8 | €420 | €247 | -€173 | -41.2% |
| Gross operating margin | 9900 | €5,210 | €66,094 | +€60,884 | +1,169% |
| Operating profit (loss) | 9901 | €2,978 | €63,642 | +€60,664 | +2,037% |
| Financial income | 75/76B | €40 | €3 | -€37 | -92.4% |
| Recurring financial income | 75 | €40 | €3 | -€37 | -92.4% |
| Financial charges | 65/66B | €1,816 | €140 | -€1,676 | -92.3% |
| Recurring financial charges | 65 | €1,816 | €140 | -€1,676 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €1,202 | €63,505 | +€62,302 | +5,182% |
| Income taxes | 67/77 | - | €13,046 | +€13,046 | |
| Profit (loss) for the period | 9904 | €1,202 | €50,458 | +€49,256 | +4,097% |
| Profit (loss) for the period to be appropriated | 9905 | €1,202 | €50,458 | +€49,256 | +4,097% |
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 20 October 2026 via checked.be.