ABS GROUP SERVICES: 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 GROUP SERVICES
Largest movements
- Receivables within one year -€1,918
down €1,918 (-16.0%), from €12,006 to €10,088
of which Other amounts receivable: -€1,216
- Cash +€638
up €638 (+37.5%), from €1,699 to €2,336
mainly Receivables within one year (+€1,918) and Net result for the year (+€1,640)
- Tangible fixed assets -€333
down €333 (-48.1%), from €693 to €360
- Tax, wage and social debts -€2,596
no longer reported in 2025 (was €2,596)
of which Remuneration and social security: -€1,500
- Other debts -€2,000
no longer reported in 2025 (was €2,000)
- Profit (loss) carried forward +€1,640
up €1,640 (+39.3%), from €4,173 to €5,813
- Trade debts +€1,342
up €1,342 (+197.8%), from €679 to €2,021
- Gross operating margin -€7,508
down €7,508 (-76.0%), from €9,876 to €2,368
- Taxes -€1,096
no longer reported in 2025 (was €1,096)
- Staff costs -€591
no longer reported in 2025 (was €591)
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 | €14,447 | €12,834 | -€1,614 | -11.2% |
| Fixed assets | 21/28 | €743 | €410 | -€333 | -44.9% |
| Tangible fixed assets | 22/27 | €693 | €360 | -€333 | -48.1% |
| Furniture and vehicles | 24 | €693 | €360 | -€333 | -48.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €13,704 | €12,424 | -€1,280 | -9.3% |
| Amounts receivable within one year | 40/41 | €12,006 | €10,088 | -€1,918 | -16.0% |
| Trade receivables | 40 | €3,240 | €2,538 | -€702 | -21.7% |
| Other amounts receivable | 41 | €8,766 | €7,550 | -€1,216 | -13.9% |
| Cash at bank and in hand | 54/58 | €1,699 | €2,336 | +€638 | +37.5% |
| Total equity and liabilities | 10/49 | €14,447 | €12,834 | -€1,614 | -11.2% |
| Equity | 10/15 | €9,173 | €10,813 | +€1,640 | +17.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,173 | €5,813 | +€1,640 | +39.3% |
| Amounts payable | 17/49 | €5,275 | €2,021 | -€3,254 | -61.7% |
| Amounts payable within one year | 42/48 | €5,275 | €2,021 | -€3,254 | -61.7% |
| Trade debts | 44 | €679 | €2,021 | +€1,342 | +197.8% |
| Suppliers | 440/4 | €679 | €2,021 | +€1,342 | +197.8% |
| Taxes, remuneration and social security | 45 | €2,596 | - | -€2,596 | |
| Taxes | 450/3 | €1,096 | - | -€1,096 | |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €591 | - | -€591 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €333 | +€26 | +8.6% |
| Other operating charges | 640/8 | €318 | €225 | -€94 | -29.4% |
| Gross operating margin | 9900 | €9,876 | €2,368 | -€7,508 | -76.0% |
| Operating profit (loss) | 9901 | €8,660 | €1,810 | -€6,850 | -79.1% |
| Financial charges | 65/66B | €102 | €170 | +€68 | +66.5% |
| Recurring financial charges | 65 | €102 | €170 | +€68 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | €8,558 | €1,640 | -€6,918 | -80.8% |
| Income taxes | 67/77 | €1,096 | - | -€1,096 | |
| Profit (loss) for the period | 9904 | €7,461 | €1,640 | -€5,821 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,461 | €1,640 | -€5,821 | -78.0% |
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 11 October 2026 via checked.be.