ABS Agency: 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.
ABS Agency
Largest movements
- Tangible fixed assets -€10,362
down €10,362 (-21.2%), from €48,859 to €38,497
- Cash +€2,548
up €2,548 (+10.1%), from €25,244 to €27,792
mainly Depreciation (+€23,243) and Other debts (+€6,601)
- Deferred charges and accrued income +€2,368
up €2,368 (+158%), from €1,500 to €3,868
- Receivables within one year +€1,253
up €1,253 (+5.3%), from €23,573 to €24,826
of which Other amounts receivable: +€4,011
- Other debts +€6,601
up €6,601 (+51.0%), from €12,943 to €19,544
- Current portion of long-term debt -€5,903
down €5,903 (-58.3%), from €10,124 to €4,221
- Debts after one year -€4,221
down €4,221 (-69.9%), from €6,037 to €1,816
- Trade debts +€4,049
up €4,049 (+174%), from €2,325 to €6,374
- Tax, wage and social debts -€2,646
down €2,646 (-52.1%), from €5,077 to €2,430
- Depreciation +€1,272
up €1,272 (+5.8%), from €21,970 to €23,243
- Gross operating margin -€686
down €686 (-2.8%), from €24,251 to €23,565
- Financial charges -€360
down €360 (-15.1%), from €2,381 to €2,022
- Other operating charges +€245
up €245 (+41.9%), from €584 to €829
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 | €99,359 | €94,983 | -€4,376 | -4.4% |
| Formation expenses | 20 | €183 | €0 | -€183 | -100% |
| Fixed assets | 21/28 | €48,859 | €38,497 | -€10,362 | -21.2% |
| Tangible fixed assets | 22/27 | €48,859 | €38,497 | -€10,362 | -21.2% |
| Plant, machinery and equipment | 23 | €16,973 | €13,316 | -€3,657 | -21.5% |
| Furniture and vehicles | 24 | €14,714 | €10,077 | -€4,637 | -31.5% |
| Other tangible fixed assets | 26 | €17,171 | €15,104 | -€2,068 | -12.0% |
| Current assets | 29/58 | €50,317 | €56,486 | +€6,169 | +12.3% |
| Amounts receivable within one year | 40/41 | €23,573 | €24,826 | +€1,253 | +5.3% |
| Trade receivables | 40 | €15,753 | €12,995 | -€2,758 | -17.5% |
| Other amounts receivable | 41 | €7,820 | €11,830 | +€4,011 | +51.3% |
| Cash at bank and in hand | 54/58 | €25,244 | €27,792 | +€2,548 | +10.1% |
| Deferred charges and accrued income | 490/1 | €1,500 | €3,868 | +€2,368 | +158% |
| Total equity and liabilities | 10/49 | €99,359 | €94,983 | -€4,376 | -4.4% |
| Equity | 10/15 | €61,919 | €59,360 | -€2,559 | -4.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,919 | €54,360 | -€2,559 | -4.5% |
| Distributable reserves | 133 | €56,919 | €54,360 | -€2,559 | -4.5% |
| Amounts payable | 17/49 | €37,439 | €35,623 | -€1,817 | -4.9% |
| Amounts payable after more than one year | 17 | €6,037 | €1,816 | -€4,221 | -69.9% |
| Financial debts | 170/4 | €6,037 | €1,816 | -€4,221 | -69.9% |
| Amounts payable within one year | 42/48 | €31,275 | €32,698 | +€1,422 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €10,124 | €4,221 | -€5,903 | -58.3% |
| Financial debts | 43 | €807 | €128 | -€678 | -84.1% |
| Credit institutions | 430/8 | €807 | €128 | -€678 | -84.1% |
| Trade debts | 44 | €2,325 | €6,374 | +€4,049 | +174% |
| Suppliers | 440/4 | €2,325 | €6,374 | +€4,049 | +174% |
| Taxes, remuneration and social security | 45 | €5,077 | €2,430 | -€2,646 | -52.1% |
| Taxes | 450/3 | €5,077 | €2,430 | -€2,646 | -52.1% |
| Other amounts payable | 47/48 | €12,943 | €19,544 | +€6,601 | +51.0% |
| Accrued charges and deferred income | 492/3 | €127 | €1,109 | +€982 | +774% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,970 | €23,243 | +€1,272 | +5.8% |
| Other operating charges | 640/8 | €584 | €829 | +€245 | +41.9% |
| Gross operating margin | 9900 | €24,251 | €23,565 | -€686 | -2.8% |
| Operating profit (loss) | 9901 | €1,696 | -€507 | -€2,203 | |
| Financial income | 75/76B | €0 | €150 | +€150 | |
| Recurring financial income | 75 | €0 | €150 | +€150 | |
| Financial charges | 65/66B | €2,381 | €2,022 | -€360 | -15.1% |
| Recurring financial charges | 65 | €2,381 | €2,022 | -€360 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€685 | -€2,379 | -€1,693 | -247% |
| Income taxes | 67/77 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€866 | -€2,559 | -€1,693 | -196% |
| Profit (loss) for the period to be appropriated | 9905 | -€866 | -€2,559 | -€1,693 | -196% |
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.