ADVANCED BUILDING CONCEPTS: 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
ADVANCED BUILDING CONCEPTS
NACE 64.210, Activities of holding companies
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€270,670
2024 · €235,404+€35,266
Equity
€16.6m
2024 · €15.3m+€1.3m
Cash
€88,461
2024 · €68,883+€19,578
Balance sheet total
€19.1m
2024 · €18.2m+€874,750
Largest movements
Assets
- Financial fixed assets +€859,600
up €859,600 (+6.3%), from €13.6m to €14.5m
Equity and liabilities
- Revaluation surpluses +€1.0m
up €1.0m (+7.9%), from €12.8m to €13.8m
- Profit (loss) carried forward +€270,670
up €270,670 (+11.1%), from €2.4m to €2.7m
- Debts after one year -€198,855
down €198,855 (-9.8%), from €2.0m to €1.8m
Income statement
- Financial income -€98,290
down €98,290 (-20.4%), from €481,241 to €382,950
of which Financial income: -€98,290
- Gross operating margin +€91,610
up €91,610 (+84.7%), from €108,112 to €199,722
- Taxes -€25,486
down €25,486 (-47.3%), from €53,846 to €28,360
- Financial charges -€10,423
down €10,423 (-10.6%), from €98,665 to €88,242
- Depreciation -€6,432
down €6,432 (-3.5%), from €185,061 to €178,629
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
€235,404
Gross operating margin
+€91,610
Depreciation
+€6,432
Write-downs
+€242
Other operating charges
-€635
Financial income
-€98,290
Financial charges
+€10,423
Taxes
+€25,486
Result 2025
€270,670
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.
From operations
+€415,938
Investment
-€1.1m
Financing
+€657,287
Cash 2024
€68,883
From operations (derived)
+€415,938
Net result for the year
+€270,670
Depreciation
+€178,629
Receivables within one year
+€19,846
Provisions
-€435
Trade debts
-€52,408
Tax, wage and social debts
-€22,831
Other debts
+€27,524
Accrued charges and deferred income
-€5,057
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Current investments
+€1,850
Financing
+€657,287
Debts after one year
-€198,855
Current portion of long-term debt
-€153,315
Contributions, distributions and other
+€1.0m
Cash 2025
€88,461
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,233,596 | €19,108,346 | +€874,750 | +4.8% |
| Fixed assets | 21/28 | €18,117,610 | €18,994,477 | +€876,867 | +4.8% |
| Tangible fixed assets | 22/27 | €4,520,830 | €4,538,097 | +€17,268 | +0.4% |
| Land and buildings | 22 | €4,119,480 | €4,201,392 | +€81,912 | +2.0% |
| Plant, machinery and equipment | 23 | €593 | €4,649 | +€4,055 | +683.3% |
| Furniture and vehicles | 24 | €22,750 | €16,997 | -€5,753 | -25.3% |
| Other tangible fixed assets | 26 | €378,006 | €315,059 | -€62,947 | -16.7% |
| Financial fixed assets | 28 | €13,596,780 | €14,456,380 | +€859,600 | +6.3% |
| Current assets | 29/58 | €115,986 | €113,869 | -€2,117 | -1.8% |
| Amounts receivable within one year | 40/41 | €38,203 | €18,357 | -€19,846 | -51.9% |
| Trade receivables | 40 | €27,684 | €14,217 | -€13,467 | -48.6% |
| Other amounts receivable | 41 | €10,519 | €4,140 | -€6,379 | -60.6% |
| Current investments | 50/53 | €8,900 | €7,050 | -€1,850 | -20.8% |
| Cash at bank and in hand | 54/58 | €68,883 | €88,461 | +€19,578 | +28.4% |
| Total equity and liabilities | 10/49 | €18,233,596 | €19,108,346 | +€874,750 | +4.8% |
| Equity | 10/15 | €15,336,631 | €16,616,759 | +€1.3m | +8.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | €12,802,551 | €13,812,854 | +€1.0m | +7.9% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,439,680 | €2,710,350 | +€270,670 | +11.1% |
| Investment grants | 15 | €11,901 | €11,055 | -€845 | -7.1% |
| Provisions and deferred taxes | 16 | €6,128 | €5,693 | -€435 | -7.1% |
| Deferred taxes | 168 | €6,128 | €5,693 | -€435 | -7.1% |
| Amounts payable | 17/49 | €2,890,837 | €2,485,895 | -€404,942 | -14.0% |
| Amounts payable after more than one year | 17 | €2,029,458 | €1,830,603 | -€198,855 | -9.8% |
| Financial debts | 170/4 | €2,029,458 | €1,830,603 | -€198,855 | -9.8% |
| Amounts payable within one year | 42/48 | €828,433 | €627,404 | -€201,030 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €352,171 | €198,855 | -€153,315 | -43.5% |
| Trade debts | 44 | €60,760 | €8,353 | -€52,408 | -86.3% |
| Suppliers | 440/4 | €60,760 | €8,353 | -€52,408 | -86.3% |
| Taxes, remuneration and social security | 45 | €59,348 | €36,517 | -€22,831 | -38.5% |
| Taxes | 450/3 | €59,348 | €36,517 | -€22,831 | -38.5% |
| Other amounts payable | 47/48 | €356,154 | €383,679 | +€27,524 | +7.7% |
| Accrued charges and deferred income | 492/3 | €32,945 | €27,888 | -€5,057 | -15.4% |
| Non-recurring operating income | 76A | €77 | €0 | -€77 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,061 | €178,629 | -€6,432 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€439 | -€681 | -€242 | -55.1% |
| Other operating charges | 640/8 | €17,251 | €17,887 | +€635 | +3.7% |
| Gross operating margin | 9900 | €108,112 | €199,722 | +€91,610 | +84.7% |
| Operating profit (loss) | 9901 | -€93,761 | €3,887 | +€97,648 | |
| Financial income | 75/76B | €481,241 | €382,950 | -€98,290 | -20.4% |
| Recurring financial income | 75 | €481,241 | €382,950 | -€98,290 | -20.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €98,665 | €88,242 | -€10,423 | -10.6% |
| Recurring financial charges | 65 | €98,665 | €88,242 | -€10,423 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €288,814 | €298,594 | +€9,781 | +3.4% |
| Transfer from deferred taxes | 780 | €435 | €435 | = | 0.0% |
| Income taxes | 67/77 | €53,846 | €28,360 | -€25,486 | -47.3% |
| Profit (loss) for the period | 9904 | €235,404 | €270,670 | +€35,266 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €235,404 | €270,670 | +€35,266 | +15.0% |
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.