ABS ASSURANCES: 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 ASSURANCES
Largest movements
- Receivables within one year +€48,428
up €48,428 (+89.3%), from €54,212 to €102,639
of which Other amounts receivable: +€40,956
- Tangible fixed assets -€9,783
down €9,783 (-29.3%), from €33,351 to €23,568
- Profit (loss) carried forward +€26,929
up €26,929 (+62.5%), from €43,099 to €70,028
- Short-term financial debts +€16,000
new in 2025: €16,000
- Current portion of long-term debt -€3,772
no longer reported in 2025 (was €3,772)
- Gross operating margin +€45,850
up €45,850 (+28.0%), from €163,674 to €209,524
- Taxes +€11,210
up €11,210 (+676%), from €1,658 to €12,868
- Staff costs +€4,199
up €4,199 (+2.7%), from €153,382 to €157,582
- Depreciation -€2,771
down €2,771 (-19.3%), from €14,379 to €11,608
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 | €175,210 | €212,892 | +€37,682 | +21.5% |
| Fixed assets | 21/28 | €33,500 | €23,717 | -€9,783 | -29.2% |
| Tangible fixed assets | 22/27 | €33,351 | €23,568 | -€9,783 | -29.3% |
| Plant, machinery and equipment | 23 | €6,611 | €4,111 | -€2,501 | -37.8% |
| Furniture and vehicles | 24 | €5,085 | €1,569 | -€3,516 | -69.1% |
| Other tangible fixed assets | 26 | €21,655 | €17,888 | -€3,766 | -17.4% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €141,710 | €189,175 | +€47,465 | +33.5% |
| Amounts receivable within one year | 40/41 | €54,212 | €102,639 | +€48,428 | +89.3% |
| Trade receivables | 40 | €10,698 | €18,170 | +€7,471 | +69.8% |
| Other amounts receivable | 41 | €43,513 | €84,469 | +€40,956 | +94.1% |
| Cash at bank and in hand | 54/58 | €75,067 | €73,086 | -€1,981 | -2.6% |
| Deferred charges and accrued income | 490/1 | €12,431 | €13,450 | +€1,018 | +8.2% |
| Total equity and liabilities | 10/49 | €175,210 | €212,892 | +€37,682 | +21.5% |
| Equity | 10/15 | €151,689 | €178,619 | +€26,929 | +17.8% |
| Contributions | 10/11 | €23,876 | €23,876 | = | 0.0% |
| Reserves | 13 | €84,715 | €84,715 | = | 0.0% |
| Distributable reserves | 133 | €84,715 | €84,715 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,099 | €70,028 | +€26,929 | +62.5% |
| Amounts payable | 17/49 | €23,521 | €34,273 | +€10,752 | +45.7% |
| Amounts payable within one year | 42/48 | €23,337 | €34,068 | +€10,731 | +46.0% |
| Current portion of amounts payable after more than one year | 42 | €3,772 | - | -€3,772 | |
| Financial debts | 43 | - | €16,000 | +€16,000 | |
| Credit institutions | 430/8 | - | €16,000 | +€16,000 | |
| Taxes, remuneration and social security | 45 | €19,450 | €17,817 | -€1,633 | -8.4% |
| Remuneration and social security | 454/9 | €19,450 | €17,817 | -€1,633 | -8.4% |
| Other amounts payable | 47/48 | €115 | €251 | +€136 | +118% |
| Accrued charges and deferred income | 492/3 | €184 | €205 | +€21 | +11.6% |
| Remuneration, social security and pensions | 62 | €153,382 | €157,582 | +€4,199 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,379 | €11,608 | -€2,771 | -19.3% |
| Other operating charges | 640/8 | €1,046 | €875 | -€172 | -16.4% |
| Gross operating margin | 9900 | €163,674 | €209,524 | +€45,850 | +28.0% |
| Operating profit (loss) | 9901 | -€5,134 | €39,460 | +€44,594 | |
| Financial income | 75/76B | €793 | €753 | -€40 | -5.1% |
| Recurring financial income | 75 | €793 | €753 | -€40 | -5.1% |
| Financial charges | 65/66B | €1,966 | €416 | -€1,550 | -78.9% |
| Recurring financial charges | 65 | €1,966 | €416 | -€1,550 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,307 | €39,797 | +€46,104 | |
| Income taxes | 67/77 | €1,658 | €12,868 | +€11,210 | +676% |
| Profit (loss) for the period | 9904 | -€7,964 | €26,929 | +€34,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,964 | €26,929 | +€34,894 |
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 15 October 2026 via checked.be.