ABTec: 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.
ABTec
Largest movements
- Receivables within one year +€113,934
up €113,934 (+24.0%), from €473,881 to €587,815
of which Other amounts receivable: +€105,063
- Tangible fixed assets -€52,521
down €52,521 (-65.6%), from €80,111 to €27,590
of which Furniture and vehicles: -€47,540
- Cash -€16,503
down €16,503 (-74.1%), from €22,258 to €5,755
mainly Receivables within one year (-€113,934) and Trade debts (-€8,207)
- Profit (loss) carried forward +€34,998
up €34,998 (+21.3%), from €164,366 to €199,364
- Tax, wage and social debts +€17,144
up €17,144 (+8.3%), from €206,002 to €223,147
of which Remuneration and social security: +€17,989
- Trade debts -€8,207
down €8,207 (-17.7%), from €46,251 to €38,044
- Gross operating margin -€194,386
down €194,386 (-9.4%), from €2.1m to €1.9m
- Staff costs -€149,581
down €149,581 (-7.9%), from €1.9m to €1.7m
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 | €581,619 | €625,555 | +€43,936 | +7.6% |
| Fixed assets | 21/28 | €80,461 | €27,940 | -€52,521 | -65.3% |
| Tangible fixed assets | 22/27 | €80,111 | €27,590 | -€52,521 | -65.6% |
| Plant, machinery and equipment | 23 | €1,590 | €278 | -€1,312 | -82.5% |
| Furniture and vehicles | 24 | €73,518 | €25,979 | -€47,540 | -64.7% |
| Other tangible fixed assets | 26 | €5,003 | €1,333 | -€3,670 | -73.4% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €501,158 | €597,615 | +€96,457 | +19.2% |
| Amounts receivable within one year | 40/41 | €473,881 | €587,815 | +€113,934 | +24.0% |
| Trade receivables | 40 | €129,762 | €138,632 | +€8,870 | +6.8% |
| Other amounts receivable | 41 | €344,119 | €449,183 | +€105,063 | +30.5% |
| Cash at bank and in hand | 54/58 | €22,258 | €5,755 | -€16,503 | -74.1% |
| Deferred charges and accrued income | 490/1 | €5,019 | €4,045 | -€974 | -19.4% |
| Total equity and liabilities | 10/49 | €581,619 | €625,555 | +€43,936 | +7.6% |
| Equity | 10/15 | €329,366 | €364,364 | +€34,998 | +10.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,366 | €199,364 | +€34,998 | +21.3% |
| Amounts payable | 17/49 | €252,253 | €261,191 | +€8,938 | +3.5% |
| Amounts payable within one year | 42/48 | €252,253 | €261,191 | +€8,938 | +3.5% |
| Trade debts | 44 | €46,251 | €38,044 | -€8,207 | -17.7% |
| Suppliers | 440/4 | €46,251 | €38,044 | -€8,207 | -17.7% |
| Taxes, remuneration and social security | 45 | €206,002 | €223,147 | +€17,144 | +8.3% |
| Taxes | 450/3 | €39,143 | €38,298 | -€845 | -2.2% |
| Remuneration and social security | 454/9 | €166,860 | €184,849 | +€17,989 | +10.8% |
| Non-recurring operating income | 76A | €1,500 | €3,500 | +€2,000 | +133.3% |
| Remuneration, social security and pensions | 62 | €1,888,819 | €1,739,238 | -€149,581 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,378 | €52,521 | -€16,857 | -24.3% |
| Other operating charges | 640/8 | €22,086 | €24,254 | +€2,168 | +9.8% |
| Gross operating margin | 9900 | €2,069,921 | €1,875,535 | -€194,386 | -9.4% |
| Operating profit (loss) | 9901 | €89,639 | €59,522 | -€30,116 | -33.6% |
| Financial income | 75/76B | €1 | €6,276 | +€6,275 | +494105.5% |
| Recurring financial income | 75 | €1 | €6,276 | +€6,275 | +494105.5% |
| Financial charges | 65/66B | €2,879 | €2,356 | -€522 | -18.1% |
| Recurring financial charges | 65 | €2,879 | €2,356 | -€522 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €86,761 | €63,442 | -€23,319 | -26.9% |
| Income taxes | 67/77 | €34,252 | €28,444 | -€5,808 | -17.0% |
| Profit (loss) for the period | 9904 | €52,510 | €34,998 | -€17,512 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,510 | €34,998 | -€17,512 | -33.3% |
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.