ABS BUREAU: 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.
What changed
ABS BUREAU
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€107,757
2024 · €145,737-€37,980
Equity
€947,021
2024 · €904,613+€42,407
Cash
€38,125
2024 · €21,323+€16,802
Balance sheet total
€2.7m
2024 · €2.3m+€413,324
Largest movements
Assets
- Tangible fixed assets +€339,553
up €339,553 (+16.1%), from €2.1m to €2.5m
of which Land and buildings: +€306,336
- Receivables within one year +€60,862
up €60,862 (+60.5%), from €100,624 to €161,486
of which Trade receivables: +€42,610
Equity and liabilities
- Debts after one year +€300,026
up €300,026 (+29.7%), from €1.0m to €1.3m
- Current portion of long-term debt +€65,727
up €65,727 (+32.4%), from €202,913 to €268,640
- Reserves +€42,407
up €42,407 (+5.6%), from €754,613 to €797,021
of which Distributable reserves: +€44,335
Income statement
- Gross operating margin +€82,177
up €82,177 (+11.6%), from €707,068 to €789,245
- Depreciation +€68,403
up €68,403 (+48.4%), from €141,355 to €209,758
- Staff costs +€61,630
up €61,630 (+23.0%), from €268,232 to €329,862
- Taxes -€12,660
down €12,660 (-17.2%), from €73,710 to €61,050
- Write-downs -€8,646
down €8,646, from €1,441 to -€7,205
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.
Result 2024
€145,737
Gross operating margin
+€82,177
Staff costs
-€61,630
Depreciation
-€68,403
Write-downs
+€8,646
Other operating charges
-€7,852
Financial income
-€1,306
Financial charges
-€2,271
Taxes
+€12,660
Result 2025
€107,757
raises the resultlowers the result
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.
From operations
+€259,584
Investment
-€543,171
Financing
+€300,388
Cash 2024
€21,323
From operations (derived)
+€259,584
Net result for the year
+€107,757
Depreciation
+€209,758
Receivables within one year
-€60,862
Deferred charges and accrued income
-€2,247
Smaller working-capital items
-€1,113
Tax, wage and social debts
+€3,726
Other debts
+€7,854
Accrued charges and deferred income
-€5,288
Investment (derived)
-€543,171
Investment in fixed assets (net)
-€543,145
Current investments
-€25
Financing
+€300,388
Debts after one year
+€300,026
Current portion of long-term debt
+€65,727
Short-term financial debts
-€16
Contributions, distributions and other
-€65,350
Cash 2025
€38,125
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,306,022 | €2,719,346 | +€413,324 | +17.9% |
| Fixed assets | 21/28 | €2,139,124 | €2,472,511 | +€333,387 | +15.6% |
| Intangible fixed assets | 21 | €24,010 | €17,845 | -€6,165 | -25.7% |
| Tangible fixed assets | 22/27 | €2,115,114 | €2,454,666 | +€339,553 | +16.1% |
| Land and buildings | 22 | €1,736,030 | €2,042,366 | +€306,336 | +17.6% |
| Plant, machinery and equipment | 23 | €4,251 | €3,303 | -€948 | -22.3% |
| Furniture and vehicles | 24 | €189,424 | €223,588 | +€34,164 | +18.0% |
| Other tangible fixed assets | 26 | €185,408 | €185,408 | = | 0.0% |
| Current assets | 29/58 | €166,898 | €246,835 | +€79,937 | +47.9% |
| Amounts receivable within one year | 40/41 | €100,624 | €161,486 | +€60,862 | +60.5% |
| Trade receivables | 40 | €99,832 | €142,442 | +€42,610 | +42.7% |
| Other amounts receivable | 41 | €792 | €19,044 | +€18,252 | +2,305% |
| Current investments | 50/53 | €2 | €27 | +€25 | +1,648% |
| Cash at bank and in hand | 54/58 | €21,323 | €38,125 | +€16,802 | +78.8% |
| Deferred charges and accrued income | 490/1 | €44,950 | €47,198 | +€2,247 | +5.0% |
| Total equity and liabilities | 10/49 | €2,306,022 | €2,719,346 | +€413,324 | +17.9% |
| Equity | 10/15 | €904,613 | €947,021 | +€42,407 | +4.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €754,613 | €797,021 | +€42,407 | +5.6% |
| Tax-exempt reserves | 132 | €85,367 | €83,439 | -€1,928 | -2.3% |
| Distributable reserves | 133 | €669,247 | €713,582 | +€44,335 | +6.6% |
| Provisions and deferred taxes | 16 | €52,369 | €51,559 | -€810 | -1.5% |
| Provisions for liabilities and charges | 160/5 | €41,841 | €41,841 | = | 0.0% |
| Pensions and similar obligations | 160 | €41,841 | €41,841 | = | 0.0% |
| Deferred taxes | 168 | €10,527 | €9,718 | -€810 | -7.7% |
| Amounts payable | 17/49 | €1,349,040 | €1,720,767 | +€371,727 | +27.6% |
| Amounts payable after more than one year | 17 | €1,010,375 | €1,310,401 | +€300,026 | +29.7% |
| Financial debts | 170/4 | €1,010,375 | €1,310,401 | +€300,026 | +29.7% |
| Amounts payable within one year | 42/48 | €315,929 | €392,918 | +€76,989 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €202,913 | €268,640 | +€65,727 | +32.4% |
| Financial debts | 43 | €37,647 | €37,631 | -€16 | 0.0% |
| Credit institutions | 430/8 | €37,647 | €37,631 | -€16 | 0.0% |
| Trade debts | 44 | €17,035 | €17,454 | +€419 | +2.5% |
| Suppliers | 440/4 | €17,035 | €17,454 | +€419 | +2.5% |
| Advances received on contracts in progress | 46 | €1,201 | €478 | -€722 | -60.2% |
| Taxes, remuneration and social security | 45 | €44,817 | €48,543 | +€3,726 | +8.3% |
| Taxes | 450/3 | €21,501 | €19,638 | -€1,863 | -8.7% |
| Remuneration and social security | 454/9 | €23,317 | €28,905 | +€5,589 | +24.0% |
| Other amounts payable | 47/48 | €12,316 | €20,170 | +€7,854 | +63.8% |
| Accrued charges and deferred income | 492/3 | €22,737 | €17,448 | -€5,288 | -23.3% |
| Remuneration, social security and pensions | 62 | €268,232 | €329,862 | +€61,630 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,355 | €209,758 | +€68,403 | +48.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,441 | -€7,205 | -€8,646 | |
| Other operating charges | 640/8 | €16,862 | €24,714 | +€7,852 | +46.6% |
| Gross operating margin | 9900 | €707,068 | €789,245 | +€82,177 | +11.6% |
| Operating profit (loss) | 9901 | €279,178 | €232,115 | -€47,063 | -16.9% |
| Financial income | 75/76B | €1,509 | €203 | -€1,306 | -86.6% |
| Recurring financial income | 75 | €1,509 | €203 | -€1,306 | -86.6% |
| Financial charges | 65/66B | €62,050 | €64,321 | +€2,271 | +3.7% |
| Recurring financial charges | 65 | €62,050 | €64,321 | +€2,271 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €218,637 | €167,997 | -€50,640 | -23.2% |
| Transfer from deferred taxes | 780 | €810 | €810 | = | 0.0% |
| Income taxes | 67/77 | €73,710 | €61,050 | -€12,660 | -17.2% |
| Profit (loss) for the period | 9904 | €145,737 | €107,757 | -€37,980 | -26.1% |
| Transfer from tax-exempt reserves | 789 | €1,928 | €1,928 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €147,665 | €109,685 | -€37,980 | -25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.