ABSS Construction: 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.
ABSS Construction
Largest movements
- Receivables within one year -€152,366
down €152,366 (-27.4%), from €556,707 to €404,341
of which Trade receivables: -€99,689
- Cash -€10,173
no longer reported in 2025 (was €10,173)
mainly Trade debts (-€222,690) and Tax, wage and social debts (-€35,715)
- Stocks and contracts +€9,478
up €9,478 (+10.6%), from €89,281 to €98,759
- Tangible fixed assets -€7,401
down €7,401 (-11.1%), from €66,462 to €59,061
of which Furniture and vehicles: -€6,920
- Trade debts -€222,690
down €222,690 (-45.8%), from €485,911 to €263,221
- Profit (loss) carried forward +€56,365
up €56,365 (+97.8%), from €57,660 to €114,025
- Tax, wage and social debts -€35,715
down €35,715 (-66.4%), from €53,819 to €18,103
of which Taxes: -€44,772
- Short-term financial debts +€29,483
new in 2025: €29,483
- Other debts +€15,861
up €15,861 (+6723.4%), from €236 to €16,097
- Gross operating margin +€40,181
up €40,181 (+20.0%), from €201,097 to €241,278
- Staff costs -€34,322
down €34,322 (-19.9%), from €172,768 to €138,446
- Financial income -€8,036
down €8,036 (-86.9%), from €9,244 to €1,208
- Depreciation +€7,401
new in 2025: €7,401
- Taxes +€4,063
up €4,063 (+325.5%), from €1,248 to €5,311
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 | €738,404 | €578,765 | -€159,639 | -21.6% |
| Fixed assets | 21/28 | €69,097 | €61,696 | -€7,401 | -10.7% |
| Tangible fixed assets | 22/27 | €66,462 | €59,061 | -€7,401 | -11.1% |
| Plant, machinery and equipment | 23 | €1,443 | €962 | -€481 | -33.3% |
| Furniture and vehicles | 24 | €65,019 | €58,099 | -€6,920 | -10.6% |
| Financial fixed assets | 28 | €2,635 | €2,635 | = | 0.0% |
| Current assets | 29/58 | €669,307 | €517,069 | -€152,238 | -22.7% |
| Stocks and contracts in progress | 3 | €89,281 | €98,759 | +€9,478 | +10.6% |
| Stocks | 30/36 | €89,281 | €98,759 | +€9,478 | +10.6% |
| Amounts receivable within one year | 40/41 | €556,707 | €404,341 | -€152,366 | -27.4% |
| Trade receivables | 40 | €504,031 | €404,341 | -€99,689 | -19.8% |
| Other amounts receivable | 41 | €52,676 | - | -€52,676 | |
| Cash at bank and in hand | 54/58 | €10,173 | - | -€10,173 | |
| Deferred charges and accrued income | 490/1 | €13,147 | €13,969 | +€822 | +6.3% |
| Total equity and liabilities | 10/49 | €738,404 | €578,765 | -€159,639 | -21.6% |
| Equity | 10/15 | €69,660 | €126,025 | +€56,365 | +80.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,660 | €114,025 | +€56,365 | +97.8% |
| Amounts payable | 17/49 | €668,745 | €452,741 | -€216,004 | -32.3% |
| Amounts payable after more than one year | 17 | €1,210 | - | -€1,210 | |
| Financial debts | 170/4 | €1,210 | - | -€1,210 | |
| Amounts payable within one year | 42/48 | €667,535 | €452,741 | -€214,794 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €127,569 | €125,836 | -€1,733 | -1.4% |
| Financial debts | 43 | - | €29,483 | +€29,483 | |
| Other loans | 439 | - | €29,483 | +€29,483 | |
| Trade debts | 44 | €485,911 | €263,221 | -€222,690 | -45.8% |
| Suppliers | 440/4 | €485,911 | €263,221 | -€222,690 | -45.8% |
| Taxes, remuneration and social security | 45 | €53,819 | €18,103 | -€35,715 | -66.4% |
| Taxes | 450/3 | €49,238 | €4,466 | -€44,772 | -90.9% |
| Remuneration and social security | 454/9 | €4,580 | €13,637 | +€9,057 | +197.7% |
| Other amounts payable | 47/48 | €236 | €16,097 | +€15,861 | +6723.4% |
| Remuneration, social security and pensions | 62 | €172,768 | €138,446 | -€34,322 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,401 | +€7,401 | |
| Other operating charges | 640/8 | €1,406 | €1,136 | -€270 | -19.2% |
| Gross operating margin | 9900 | €201,097 | €241,278 | +€40,181 | +20.0% |
| Operating profit (loss) | 9901 | €26,923 | €94,295 | +€67,372 | +250.2% |
| Financial income | 75/76B | €9,244 | €1,208 | -€8,036 | -86.9% |
| Recurring financial income | 75 | €9,244 | €1,208 | -€8,036 | -86.9% |
| Financial charges | 65/66B | €33,741 | €33,828 | +€87 | +0.3% |
| Recurring financial charges | 65 | €33,741 | €33,828 | +€87 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €2,427 | €61,676 | +€59,249 | +2441.4% |
| Income taxes | 67/77 | €1,248 | €5,311 | +€4,063 | +325.5% |
| Profit (loss) for the period | 9904 | €1,179 | €56,365 | +€55,186 | +4681.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,179 | €56,365 | +€55,186 | +4681.6% |
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 7 October 2026 via checked.be.