ABW - PROVO: 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.
ABW - PROVO
Largest movements
- Receivables within one year +€22,672
up €22,672 (+70.6%), from €32,123 to €54,796
of which Other amounts receivable: +€27,472
- Tangible fixed assets -€14,282
down €14,282 (-52.5%), from €27,193 to €12,911
of which Furniture and vehicles: -€15,722
- Cash -€11,435
no longer reported in 2025 (was €11,435)
mainly Receivables within one year (-€22,672) and Tax, wage and social debts (-€12,327)
- Deferred charges and accrued income +€904
up €904 (+35.4%), from €2,551 to €3,456
- Tax, wage and social debts -€12,327
down €12,327 (-67.6%), from €18,232 to €5,905
of which Taxes: -€11,734
- Short-term financial debts +€9,349
new in 2025: €9,349
- Profit (loss) carried forward -€6,622
down €6,622, from €950 to -€5,672
- Debts after one year +€3,873
up €3,873 (+18.5%), from €20,985 to €24,858
- Current portion of long-term debt +€3,071
up €3,071 (+44.1%), from €6,966 to €10,037
- Gross operating margin -€11,775
down €11,775 (-14.0%), from €84,151 to €72,376
- Taxes -€2,044
no longer reported in 2025 (was €2,044)
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 | €73,303 | €71,162 | -€2,141 | -2.9% |
| Fixed assets | 21/28 | €27,193 | €12,911 | -€14,282 | -52.5% |
| Tangible fixed assets | 22/27 | €27,193 | €12,911 | -€14,282 | -52.5% |
| Furniture and vehicles | 24 | €27,193 | €11,471 | -€15,722 | -57.8% |
| Other tangible fixed assets | 26 | - | €1,440 | +€1,440 | |
| Current assets | 29/58 | €46,110 | €58,251 | +€12,141 | +26.3% |
| Amounts receivable within one year | 40/41 | €32,123 | €54,796 | +€22,672 | +70.6% |
| Trade receivables | 40 | €23,313 | €18,513 | -€4,800 | -20.6% |
| Other amounts receivable | 41 | €8,811 | €36,283 | +€27,472 | +312% |
| Cash at bank and in hand | 54/58 | €11,435 | - | -€11,435 | |
| Deferred charges and accrued income | 490/1 | €2,551 | €3,456 | +€904 | +35.4% |
| Total equity and liabilities | 10/49 | €73,303 | €71,162 | -€2,141 | -2.9% |
| Equity | 10/15 | €23,950 | €17,328 | -€6,622 | -27.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €950 | -€5,672 | -€6,622 | |
| Amounts payable | 17/49 | €49,353 | €53,834 | +€4,481 | +9.1% |
| Amounts payable after more than one year | 17 | €20,985 | €24,858 | +€3,873 | +18.5% |
| Financial debts | 170/4 | €20,985 | €24,858 | +€3,873 | +18.5% |
| Amounts payable within one year | 42/48 | €28,368 | €28,973 | +€605 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €6,966 | €10,037 | +€3,071 | +44.1% |
| Financial debts | 43 | - | €9,349 | +€9,349 | |
| Credit institutions | 430/8 | - | €9,349 | +€9,349 | |
| Trade debts | 44 | €3,169 | €3,682 | +€512 | +16.2% |
| Suppliers | 440/4 | €3,169 | €3,682 | +€512 | +16.2% |
| Taxes, remuneration and social security | 45 | €18,232 | €5,905 | -€12,327 | -67.6% |
| Taxes | 450/3 | €17,406 | €5,672 | -€11,734 | -67.4% |
| Remuneration and social security | 454/9 | €827 | €233 | -€593 | -71.8% |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Non-recurring operating income | 76A | €11,558 | - | -€11,558 | |
| Remuneration, social security and pensions | 62 | €59,712 | €59,303 | -€408 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,722 | €16,054 | +€332 | +2.1% |
| Other operating charges | 640/8 | €1,037 | €971 | -€66 | -6.4% |
| Gross operating margin | 9900 | €84,151 | €72,376 | -€11,775 | -14.0% |
| Operating profit (loss) | 9901 | €7,681 | -€3,952 | -€11,632 | |
| Financial income | 75/76B | €10 | €20 | +€10 | +98.1% |
| Recurring financial income | 75 | €10 | €20 | +€10 | +98.1% |
| Financial charges | 65/66B | €2,226 | €2,690 | +€465 | +20.9% |
| Recurring financial charges | 65 | €2,226 | €2,690 | +€465 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €5,465 | -€6,622 | -€12,087 | |
| Income taxes | 67/77 | €2,044 | - | -€2,044 | |
| Profit (loss) for the period | 9904 | €3,421 | -€6,622 | -€10,043 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,421 | -€6,622 | -€10,043 |
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.