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
- Deferred charges and accrued income -€98,016
down €98,016 (-53.6%), from €182,868 to €84,852
- Tangible fixed assets +€41,849
up €41,849 (+189.9%), from €22,038 to €63,887
- Cash +€30,972
up €30,972 (+300.4%), from €10,309 to €41,282
mainly Net result for the year (+€173,700) and Deferred charges and accrued income (+€98,016)
- Profit (loss) carried forward +€103,111
up €103,111 (+18.7%), from €551,266 to €654,377
- Other debts -€66,633
down €66,633 (-47.1%), from €141,469 to €74,836
- Debts after one year -€64,734
down €64,734 (-33.4%), from €193,571 to €128,837
- Financial income -€96,929
down €96,929 (-55.5%), from €174,529 to €77,600
- Gross operating margin +€11,859
up €11,859 (+8.6%), from €138,462 to €150,321
- Depreciation -€5,814
down €5,814 (-35.4%), from €16,422 to €10,608
- Taxes +€4,272
up €4,272 (+14.1%), from €30,274 to €34,546
- Financial charges -€3,118
down €3,118 (-46.2%), from €6,742 to €3,624
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 | €1,148,974 | €1,119,823 | -€29,151 | -2.5% |
| Fixed assets | 21/28 | €950,878 | €992,727 | +€41,849 | +4.4% |
| Tangible fixed assets | 22/27 | €22,038 | €63,887 | +€41,849 | +189.9% |
| Furniture and vehicles | 24 | €22,038 | €63,887 | +€41,849 | +189.9% |
| Financial fixed assets | 28 | €928,840 | €928,840 | = | 0.0% |
| Current assets | 29/58 | €198,096 | €127,096 | -€71,000 | -35.8% |
| Amounts receivable within one year | 40/41 | €4,919 | €962 | -€3,956 | -80.4% |
| Trade receivables | 40 | - | €508 | +€508 | |
| Other amounts receivable | 41 | €4,919 | €454 | -€4,465 | -90.8% |
| Cash at bank and in hand | 54/58 | €10,309 | €41,282 | +€30,972 | +300.4% |
| Deferred charges and accrued income | 490/1 | €182,868 | €84,852 | -€98,016 | -53.6% |
| Total equity and liabilities | 10/49 | €1,148,974 | €1,119,823 | -€29,151 | -2.5% |
| Equity | 10/15 | €691,266 | €794,377 | +€103,111 | +14.9% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €551,266 | €654,377 | +€103,111 | +18.7% |
| Amounts payable | 17/49 | €457,708 | €325,445 | -€132,262 | -28.9% |
| Amounts payable after more than one year | 17 | €193,571 | €128,837 | -€64,734 | -33.4% |
| Financial debts | 170/4 | €193,571 | €128,837 | -€64,734 | -33.4% |
| Amounts payable within one year | 42/48 | €264,105 | €196,278 | -€67,827 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €119,024 | €118,709 | -€315 | -0.3% |
| Trade debts | 44 | €3,612 | €2,674 | -€937 | -26.0% |
| Suppliers | 440/4 | €3,612 | €2,674 | -€937 | -26.0% |
| Taxes, remuneration and social security | 45 | - | €58 | +€58 | |
| Taxes | 450/3 | - | €58 | +€58 | |
| Other amounts payable | 47/48 | €141,469 | €74,836 | -€66,633 | -47.1% |
| Accrued charges and deferred income | 492/3 | €32 | €331 | +€299 | +934.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,422 | €10,608 | -€5,814 | -35.4% |
| Other operating charges | 640/8 | €5,119 | €5,444 | +€325 | +6.3% |
| Gross operating margin | 9900 | €138,462 | €150,321 | +€11,859 | +8.6% |
| Operating profit (loss) | 9901 | €116,921 | €134,269 | +€17,348 | +14.8% |
| Financial income | 75/76B | €174,529 | €77,600 | -€96,929 | -55.5% |
| Recurring financial income | 75 | €174,529 | €77,600 | -€96,929 | -55.5% |
| Financial charges | 65/66B | €6,742 | €3,624 | -€3,118 | -46.2% |
| Recurring financial charges | 65 | €6,742 | €3,624 | -€3,118 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €284,709 | €208,245 | -€76,463 | -26.9% |
| Income taxes | 67/77 | €30,274 | €34,546 | +€4,272 | +14.1% |
| Profit (loss) for the period | 9904 | €254,434 | €173,700 | -€80,735 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €254,434 | €173,700 | -€80,735 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.