ABS Management: 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.
ABS Management
Largest movements
- Receivables within one year -€943
down €943 (-7.8%), from €12,162 to €11,219
- Profit (loss) carried forward -€981
down €981 (-8.8%), from -€11,141 to -€12,122
- Gross operating margin +€2,348
up €2,348 (+80.4%), from -€2,921 to -€572
- Financial charges -€42
down €42 (-82.3%), from €51 to €9
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 | €12,252 | €11,262 | -€991 | -8.1% |
| Current assets | 29/58 | €12,252 | €11,262 | -€991 | -8.1% |
| Amounts receivable within one year | 40/41 | €12,162 | €11,219 | -€943 | -7.8% |
| Other amounts receivable | 41 | €12,162 | €11,219 | -€943 | -7.8% |
| Cash at bank and in hand | 54/58 | €91 | €43 | -€48 | -52.3% |
| Total equity and liabilities | 10/49 | €12,252 | €11,262 | -€991 | -8.1% |
| Equity | 10/15 | €8,859 | €7,878 | -€981 | -11.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,141 | -€12,122 | -€981 | -8.8% |
| Amounts payable | 17/49 | €3,393 | €3,384 | -€9 | -0.3% |
| Amounts payable within one year | 42/48 | €3,393 | €3,384 | -€9 | -0.3% |
| Financial debts | 43 | €38 | - | -€38 | |
| Credit institutions | 430/8 | €38 | - | -€38 | |
| Trade debts | 44 | €1,055 | €1,084 | +€29 | +2.8% |
| Suppliers | 440/4 | €1,055 | €1,084 | +€29 | +2.8% |
| Other amounts payable | 47/48 | €2,300 | €2,300 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,921 | -€572 | +€2,348 | +80.4% |
| Operating profit (loss) | 9901 | -€3,308 | -€972 | +€2,336 | +70.6% |
| Financial charges | 65/66B | €51 | €9 | -€42 | -82.3% |
| Recurring financial charges | 65 | €51 | €9 | -€42 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,359 | -€981 | +€2,378 | +70.8% |
| Profit (loss) for the period | 9904 | -€3,359 | -€981 | +€2,378 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,359 | -€981 | +€2,378 | +70.8% |
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 1 October 2026 via checked.be.