ABR Services: what changed
Two fiscal 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 Services
Largest movements
- Tangible fixed assets -€28,352
down €28,352 (-4.9%), from €576,110 to €547,758
- Profit (loss) carried forward -€23,940
down €23,940 (-12.3%), from -€194,063 to -€218,002
- Depreciation -€158,958
down €158,958 (-84.9%), from €187,310 to €28,352
- Gross operating margin +€10,719
up €10,719, from -€4,446 to €6,273
- Other operating charges -€564
down €564 (-26.9%), from €2,098 to €1,535
- Financial charges +€117
up €117 (+56.3%), from €208 to €325
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 | €622,140 | €598,192 | -€23,948 | -3.8% |
| Fixed assets | 21/28 | €576,110 | €547,758 | -€28,352 | -4.9% |
| Tangible fixed assets | 22/27 | €576,110 | €547,758 | -€28,352 | -4.9% |
| Land and buildings | 22 | €576,110 | €547,758 | -€28,352 | -4.9% |
| Current assets | 29/58 | €46,030 | €50,435 | +€4,404 | +9.6% |
| Amounts receivable within one year | 40/41 | €3,255 | €1,448 | -€1,807 | -55.5% |
| Trade receivables | 40 | €276 | €38 | -€238 | -86.1% |
| Other amounts receivable | 41 | €2,979 | €1,410 | -€1,569 | -52.7% |
| Cash at bank and in hand | 54/58 | €42,538 | €48,497 | +€5,959 | +14.0% |
| Deferred charges and accrued income | 490/1 | €237 | €489 | +€252 | +106.3% |
| Total equity and liabilities | 10/49 | €622,140 | €598,192 | -€23,948 | -3.8% |
| Equity | 10/15 | -€49,063 | -€73,002 | -€23,940 | -48.8% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Capital | 10 | €145,000 | €145,000 | = | 0.0% |
| Issued capital | 100 | €145,000 | €145,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,063 | -€218,002 | -€23,940 | -12.3% |
| Amounts payable | 17/49 | €671,203 | €671,194 | -€8 | 0.0% |
| Amounts payable after more than one year | 17 | €671,194 | €671,194 | = | 0.0% |
| Other amounts payable | 178/9 | €671,194 | €671,194 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8 | €0 | -€8 | -100.0% |
| Trade debts | 44 | €8 | €0 | -€8 | -100.0% |
| Suppliers | 440/4 | €8 | €0 | -€8 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,310 | €28,352 | -€158,958 | -84.9% |
| Other operating charges | 640/8 | €2,098 | €1,535 | -€564 | -26.9% |
| Gross operating margin | 9900 | -€4,446 | €6,273 | +€10,719 | |
| Operating profit (loss) | 9901 | -€193,855 | -€23,614 | +€170,240 | +87.8% |
| Financial charges | 65/66B | €208 | €325 | +€117 | +56.3% |
| Recurring financial charges | 65 | €208 | €325 | +€117 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | -€194,063 | -€23,940 | +€170,123 | +87.7% |
| Profit (loss) for the period | 9904 | -€194,063 | -€23,940 | +€170,123 | +87.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€194,063 | -€23,940 | +€170,123 | +87.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.