A.B.C.I.P.: 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.
A.B.C.I.P.
Largest movements
- Tangible fixed assets -€6,636
down €6,636 (-5.6%), from €118,670 to €112,034
- Cash +€6,481
up €6,481 (+32.9%), from €19,698 to €26,179
mainly Depreciation (+€6,636) and Net result for the year (+€4,319)
- Profit (loss) carried forward +€4,319
up €4,319 (+5.7%), from €75,751 to €80,070
- Other debts -€3,754
down €3,754 (-7.2%), from €52,219 to €48,465
- Purchases and services +€2,671
up €2,671 (+49.8%), from €5,363 to €8,034
- Gross operating margin -€2,427
down €2,427 (-12.5%), from €19,370 to €16,943
- Taxes -€712
down €712 (-30.6%), from €2,330 to €1,618
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 | €138,368 | €138,213 | -€155 | -0.1% |
| Fixed assets | 21/28 | €118,670 | €112,034 | -€6,636 | -5.6% |
| Tangible fixed assets | 22/27 | €118,670 | €112,034 | -€6,636 | -5.6% |
| Land and buildings | 22 | €118,670 | €112,034 | -€6,636 | -5.6% |
| Current assets | 29/58 | €19,698 | €26,179 | +€6,481 | +32.9% |
| Cash at bank and in hand | 54/58 | €19,698 | €26,179 | +€6,481 | +32.9% |
| Total equity and liabilities | 10/49 | €138,368 | €138,213 | -€155 | -0.1% |
| Equity | 10/15 | €83,811 | €88,130 | +€4,319 | +5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,751 | €80,070 | +€4,319 | +5.7% |
| Amounts payable | 17/49 | €54,557 | €50,083 | -€4,474 | -8.2% |
| Amounts payable within one year | 42/48 | €54,542 | €50,083 | -€4,459 | -8.2% |
| Taxes, remuneration and social security | 45 | €2,323 | €1,618 | -€705 | -30.3% |
| Taxes | 450/3 | €2,323 | €1,618 | -€705 | -30.3% |
| Other amounts payable | 47/48 | €52,219 | €48,465 | -€3,754 | -7.2% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Turnover | 70 | €24,733 | €24,977 | +€244 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,363 | €8,034 | +€2,671 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,636 | €6,636 | = | 0.0% |
| Other operating charges | 640/8 | €4,136 | €4,265 | +€129 | +3.1% |
| Gross operating margin | 9900 | €19,370 | €16,943 | -€2,427 | -12.5% |
| Operating profit (loss) | 9901 | €8,598 | €6,042 | -€2,556 | -29.7% |
| Financial charges | 65/66B | €74 | €105 | +€31 | +41.9% |
| Recurring financial charges | 65 | €74 | €105 | +€31 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €8,524 | €5,937 | -€2,587 | -30.3% |
| Income taxes | 67/77 | €2,330 | €1,618 | -€712 | -30.6% |
| Profit (loss) for the period | 9904 | €6,194 | €4,319 | -€1,875 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,194 | €4,319 | -€1,875 | -30.3% |
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 28 October 2026 via checked.be.