ABV SERVICES: 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.
ABV SERVICES
Largest movements
- Tangible fixed assets +€11,869
new in 2025: €11,869
- Cash +€4,680
up €4,680 (+192.1%), from €2,437 to €7,117
mainly Other debts (+€12,805) and Tax, wage and social debts (+€1,630)
- Receivables within one year +€203
up €203 (+88.4%), from €230 to €433
- Other debts +€12,805
up €12,805 (+6348.9%), from €202 to €13,007
- Tax, wage and social debts +€1,630
up €1,630 (+44.0%), from €3,700 to €5,330
of which Remuneration and social security: +€3,216
- Trade debts +€1,315
up €1,315 (+285.1%), from €461 to €1,776
- Profit (loss) carried forward +€1,012
up €1,012 (+22.4%), from -€4,520 to -€3,508
- Gross operating margin +€20,863
up €20,863 (+295.8%), from €7,054 to €27,916
- Staff costs +€17,402
up €17,402 (+189.0%), from €9,209 to €26,611
- Taxes -€1,950
no longer reported in 2025 (was €1,950)
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €2,843 | €19,604 | +€16,762 | +589.6% |
| Fixed assets | 21/28 | - | €11,869 | +€11,869 | |
| Tangible fixed assets | 22/27 | - | €11,869 | +€11,869 | |
| Furniture and vehicles | 24 | - | €11,869 | +€11,869 | |
| Current assets | 29/58 | €2,843 | €7,735 | +€4,892 | +172.1% |
| Amounts receivable within one year | 40/41 | €230 | €433 | +€203 | +88.4% |
| Trade receivables | 40 | €230 | €433 | +€203 | +88.4% |
| Cash at bank and in hand | 54/58 | €2,437 | €7,117 | +€4,680 | +192.1% |
| Deferred charges and accrued income | 490/1 | €176 | €185 | +€9 | +5.2% |
| Total equity and liabilities | 10/49 | €2,843 | €19,604 | +€16,762 | +589.6% |
| Equity | 10/15 | -€1,520 | -€508 | +€1,012 | +66.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,520 | -€3,508 | +€1,012 | +22.4% |
| Amounts payable | 17/49 | €4,363 | €20,112 | +€15,749 | +361.0% |
| Amounts payable within one year | 42/48 | €4,363 | €20,112 | +€15,749 | +361.0% |
| Trade debts | 44 | €461 | €1,776 | +€1,315 | +285.1% |
| Suppliers | 440/4 | €461 | €1,776 | +€1,315 | +285.1% |
| Taxes, remuneration and social security | 45 | €3,700 | €5,330 | +€1,630 | +44.0% |
| Taxes | 450/3 | €2,994 | €1,407 | -€1,586 | -53.0% |
| Remuneration and social security | 454/9 | €707 | €3,923 | +€3,216 | +455.0% |
| Other amounts payable | 47/48 | €202 | €13,007 | +€12,805 | +6348.9% |
| Remuneration, social security and pensions | 62 | €9,209 | €26,611 | +€17,402 | +189.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €131 | +€131 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €7,054 | €27,916 | +€20,863 | +295.8% |
| Operating profit (loss) | 9901 | -€2,543 | €1,174 | +€3,717 | |
| Financial income | 75/76B | €37 | €21 | -€16 | -43.3% |
| Recurring financial income | 75 | €37 | €21 | -€16 | -43.3% |
| Financial charges | 65/66B | €65 | €183 | +€118 | +182.7% |
| Recurring financial charges | 65 | €65 | €183 | +€118 | +182.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,570 | €1,012 | +€3,583 | |
| Income taxes | 67/77 | €1,950 | - | -€1,950 | |
| Profit (loss) for the period | 9904 | -€4,520 | €1,012 | +€5,533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,520 | €1,012 | +€5,533 |
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 12 October 2026 via checked.be.