ABS Tech: 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 Tech
Largest movements
- Receivables within one year +€15,134
up €15,134 (+24.5%), from €61,862 to €76,997
of which Other amounts receivable: +€18,184
- Cash -€11,639
down €11,639 (-45.1%), from €25,831 to €14,192
mainly Investment in fixed assets (net) (-€18,264) and Receivables within one year (-€15,134)
- Other debts -€11,862
down €11,862 (-100%), from €11,862 to €0
- Profit (loss) carried forward +€9,117
up €9,117 (+21.2%), from €42,992 to €52,109
- Trade debts +€8,007
up €8,007 (+20.6%), from €38,942 to €46,950
- Tax, wage and social debts -€1,587
down €1,587 (-5.2%), from €30,514 to €28,927
of which Taxes: -€3,178
- Gross operating margin -€32,514
down €32,514 (-41.1%), from €79,202 to €46,688
- Depreciation +€16,388
up €16,388 (+1,047%), from €1,566 to €17,954
- Financial income +€10,332
up €10,332 (+51,661,500%), from €0 to €10,332
- Taxes -€7,474
down €7,474 (-68.3%), from €10,935 to €3,462
- Staff costs +€1,494
up €1,494 (+6.6%), from €22,480 to €23,974
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 | €127,309 | €130,985 | +€3,676 | +2.9% |
| Fixed assets | 21/28 | €39,487 | €39,797 | +€310 | +0.8% |
| Tangible fixed assets | 22/27 | €39,487 | €39,797 | +€310 | +0.8% |
| Plant, machinery and equipment | 23 | €12,678 | €8,325 | -€4,354 | -34.3% |
| Furniture and vehicles | 24 | €26,808 | €31,472 | +€4,664 | +17.4% |
| Current assets | 29/58 | €87,823 | €91,188 | +€3,366 | +3.8% |
| Amounts receivable within one year | 40/41 | €61,862 | €76,997 | +€15,134 | +24.5% |
| Trade receivables | 40 | €61,862 | €58,812 | -€3,050 | -4.9% |
| Other amounts receivable | 41 | - | €18,184 | +€18,184 | |
| Cash at bank and in hand | 54/58 | €25,831 | €14,192 | -€11,639 | -45.1% |
| Deferred charges and accrued income | 490/1 | €129 | €0 | -€129 | -100% |
| Total equity and liabilities | 10/49 | €127,309 | €130,985 | +€3,676 | +2.9% |
| Equity | 10/15 | €45,992 | €55,109 | +€9,117 | +19.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,992 | €52,109 | +€9,117 | +21.2% |
| Amounts payable | 17/49 | €81,318 | €75,877 | -€5,441 | -6.7% |
| Amounts payable within one year | 42/48 | €81,318 | €75,877 | -€5,441 | -6.7% |
| Trade debts | 44 | €38,942 | €46,950 | +€8,007 | +20.6% |
| Suppliers | 440/4 | €38,942 | €46,950 | +€8,007 | +20.6% |
| Taxes, remuneration and social security | 45 | €30,514 | €28,927 | -€1,587 | -5.2% |
| Taxes | 450/3 | €21,805 | €18,627 | -€3,178 | -14.6% |
| Remuneration and social security | 454/9 | €8,709 | €10,300 | +€1,591 | +18.3% |
| Other amounts payable | 47/48 | €11,862 | €0 | -€11,862 | -100% |
| Remuneration, social security and pensions | 62 | €22,480 | €23,974 | +€1,494 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €17,954 | +€16,388 | +1,047% |
| Other operating charges | 640/8 | €1,084 | €2,358 | +€1,274 | +118% |
| Gross operating margin | 9900 | €79,202 | €46,688 | -€32,514 | -41.1% |
| Operating profit (loss) | 9901 | €54,072 | €2,402 | -€51,670 | -95.6% |
| Financial income | 75/76B | €0 | €10,332 | +€10,332 | +51,661,500% |
| Recurring financial income | 75 | €0 | €10,332 | +€10,332 | +51,661,500% |
| Financial charges | 65/66B | €145 | €156 | +€11 | +7.3% |
| Recurring financial charges | 65 | €145 | €156 | +€11 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €53,927 | €12,578 | -€41,349 | -76.7% |
| Income taxes | 67/77 | €10,935 | €3,462 | -€7,474 | -68.3% |
| Profit (loss) for the period | 9904 | €42,992 | €9,117 | -€33,875 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,992 | €9,117 | -€33,875 | -78.8% |
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.