Abus Belgium: 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.
What changed
Abus Belgium
NACE 46.150, Agents in the wholesale of furniture, household goods and hardware
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€96,562
2024 · €98,755-€2,193
Equity
€1.3m
2024 · €1.2m+€96,562
Cash
€7,031
2024 · €101,567-€94,535
Balance sheet total
€2.9m
2024 · €3.6m-€656,371
Largest movements
Assets
- Receivables within one year -€475,486
down €475,486 (-18.4%), from €2.6m to €2.1m
of which Other amounts receivable: -€540,856
- Deferred charges and accrued income -€94,769
down €94,769 (-65.0%), from €145,711 to €50,942
- Cash -€94,535
down €94,535 (-93.1%), from €101,567 to €7,031
mainly Trade debts (-€702,836) and Tax, wage and social debts (-€47,595)
Equity and liabilities
- Trade debts -€702,836
down €702,836 (-35.8%), from €2.0m to €1.3m
- Profit (loss) carried forward +€96,562
up €96,562 (+8.5%), from €1.1m to €1.2m
- Tax, wage and social debts -€47,595
down €47,595 (-11.2%), from €425,461 to €377,866
of which Remuneration and social security: -€42,986
Income statement
- Gross operating margin -€148,984
down €148,984 (-7.3%), from €2.0m to €1.9m
- Staff costs -€71,126
down €71,126 (-4.3%), from €1.6m to €1.6m
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.
Result 2024
€98,755
Gross operating margin
-€148,984
Staff costs
+€71,126
Depreciation
-€1,672
Write-downs
+€32,950
Other operating charges
-€2,939
Other operating items
+€13,360
Financial income
+€7,879
Financial charges
+€11,797
Taxes
+€14,289
Result 2025
€96,562
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€79,624
Investment
-€14,911
Financing
€0
Cash 2024
€101,567
From operations (derived)
-€79,624
Net result for the year
+€96,562
Depreciation
+€12,178
Stocks and contracts
-€5,685
Receivables within one year
+€475,486
Deferred charges and accrued income
+€94,769
Trade debts
-€702,836
Tax, wage and social debts
-€47,595
Accrued charges and deferred income
-€2,501
Investment (derived)
-€14,911
Investment in fixed assets (net)
-€14,911
Cash 2025
€7,031
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,575,563 | €2,919,192 | -€656,371 | -18.4% |
| Fixed assets | 21/28 | €34,321 | €37,054 | +€2,734 | +8.0% |
| Tangible fixed assets | 22/27 | €19,584 | €22,241 | +€2,657 | +13.6% |
| Plant, machinery and equipment | 23 | €1,243 | €949 | -€294 | -23.6% |
| Furniture and vehicles | 24 | €18,341 | €21,291 | +€2,950 | +16.1% |
| Financial fixed assets | 28 | €14,737 | €14,813 | +€77 | +0.5% |
| Current assets | 29/58 | €3,541,242 | €2,882,138 | -€659,105 | -18.6% |
| Amounts receivable after more than one year | 29 | €690,000 | €690,000 | = | 0.0% |
| Other amounts receivable | 291 | €690,000 | €690,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €25,667 | €31,352 | +€5,685 | +22.1% |
| Stocks | 30/36 | €25,667 | €31,352 | +€5,685 | +22.1% |
| Amounts receivable within one year | 40/41 | €2,578,298 | €2,102,812 | -€475,486 | -18.4% |
| Trade receivables | 40 | €1,504,186 | €1,569,556 | +€65,370 | +4.3% |
| Other amounts receivable | 41 | €1,074,112 | €533,257 | -€540,856 | -50.4% |
| Cash at bank and in hand | 54/58 | €101,567 | €7,031 | -€94,535 | -93.1% |
| Deferred charges and accrued income | 490/1 | €145,711 | €50,942 | -€94,769 | -65.0% |
| Total equity and liabilities | 10/49 | €3,575,563 | €2,919,192 | -€656,371 | -18.4% |
| Equity | 10/15 | €1,159,867 | €1,256,429 | +€96,562 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,139,407 | €1,235,969 | +€96,562 | +8.5% |
| Amounts payable | 17/49 | €2,415,696 | €1,662,763 | -€752,933 | -31.2% |
| Amounts payable within one year | 42/48 | €2,390,592 | €1,640,160 | -€750,431 | -31.4% |
| Trade debts | 44 | €1,965,131 | €1,262,294 | -€702,836 | -35.8% |
| Suppliers | 440/4 | €1,965,131 | €1,262,294 | -€702,836 | -35.8% |
| Taxes, remuneration and social security | 45 | €425,461 | €377,866 | -€47,595 | -11.2% |
| Taxes | 450/3 | €141,841 | €137,231 | -€4,610 | -3.2% |
| Remuneration and social security | 454/9 | €283,620 | €240,635 | -€42,986 | -15.2% |
| Accrued charges and deferred income | 492/3 | €25,104 | €22,602 | -€2,501 | -10.0% |
| Turnover | 70 | €7,055,181 | €7,080,518 | +€25,336 | +0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,346,515 | €6,323,746 | -€22,770 | -0.4% |
| Remuneration, social security and pensions | 62 | €1,636,507 | €1,565,381 | -€71,126 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,506 | €12,178 | +€1,672 | +15.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,190 | -€11,760 | -€32,950 | |
| Other operating charges | 640/8 | €70,329 | €73,268 | +€2,939 | +4.2% |
| Non-recurring operating charges | 66A | €13,360 | €0 | -€13,360 | -100% |
| Gross operating margin | 9900 | €2,032,656 | €1,883,672 | -€148,984 | -7.3% |
| Operating profit (loss) | 9901 | €280,763 | €244,605 | -€36,159 | -12.9% |
| Financial income | 75/76B | €31,577 | €39,456 | +€7,879 | +25.0% |
| Recurring financial income | 75 | €31,577 | €39,456 | +€7,879 | +25.0% |
| Financial charges | 65/66B | €150,865 | €139,068 | -€11,797 | -7.8% |
| Recurring financial charges | 65 | €150,865 | €139,068 | -€11,797 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €161,475 | €144,992 | -€16,483 | -10.2% |
| Income taxes | 67/77 | €62,720 | €48,431 | -€14,289 | -22.8% |
| Profit (loss) for the period | 9904 | €98,755 | €96,562 | -€2,193 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,755 | €96,562 | -€2,193 | -2.2% |
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 22 October 2026 via checked.be.