A.B.I. DECO: what changed
A.B.I. DECO
Largest movements
- Receivables within one year +€20,087
up €20,087 (+40.8%), from €49,212 to €69,299
of which Trade receivables: +€22,386
- Cash -€15,368
down €15,368 (-90.8%), from €16,923 to €1,555
mainly Receivables within one year (-€20,087) and Other debts (-€10,000)
- Tangible fixed assets -€4,800
down €4,800 (-28.1%), from €17,101 to €12,301
of which Furniture and vehicles: -€4,613
- Deferred charges and accrued income -€1,356
down €1,356 (-71.3%), from €1,902 to €546
- Other debts -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Tax, wage and social debts +€6,102
new in 2025: €6,102
- Profit (loss) carried forward +€3,814
up €3,814 (+8.0%), from €47,714 to €51,528
- Trade debts -€1,288
down €1,288 (-32.8%), from €3,930 to €2,642
- Staff costs +€56,200
up €56,200 (+243%), from €23,116 to €79,316
- Gross operating margin +€52,334
up €52,334 (+103%), from €50,766 to €103,100
- Taxes +€5,217
new in 2025: €5,217
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,104 | €85,732 | -€1,372 | -1.6% |
| Fixed assets | 21/28 | €17,481 | €12,681 | -€4,800 | -27.5% |
| Tangible fixed assets | 22/27 | €17,101 | €12,301 | -€4,800 | -28.1% |
| Plant, machinery and equipment | 23 | €4,789 | €4,602 | -€187 | -3.9% |
| Furniture and vehicles | 24 | €12,312 | €7,699 | -€4,613 | -37.5% |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €69,623 | €73,051 | +€3,428 | +4.9% |
| Stocks and contracts in progress | 3 | €1,586 | €1,651 | +€65 | +4.1% |
| Stocks | 30/36 | - | €1,651 | +€1,651 | |
| Contracts in progress | 37 | €1,586 | - | -€1,586 | |
| Amounts receivable within one year | 40/41 | €49,212 | €69,299 | +€20,087 | +40.8% |
| Trade receivables | 40 | €39,216 | €61,602 | +€22,386 | +57.1% |
| Other amounts receivable | 41 | €9,996 | €7,697 | -€2,299 | -23.0% |
| Cash at bank and in hand | 54/58 | €16,923 | €1,555 | -€15,368 | -90.8% |
| Deferred charges and accrued income | 490/1 | €1,902 | €546 | -€1,356 | -71.3% |
| Total equity and liabilities | 10/49 | €87,104 | €85,732 | -€1,372 | -1.6% |
| Equity | 10/15 | €68,174 | €71,988 | +€3,814 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,714 | €51,528 | +€3,814 | +8.0% |
| Amounts payable | 17/49 | €18,930 | €13,744 | -€5,186 | -27.4% |
| Amounts payable within one year | 42/48 | €18,930 | €13,744 | -€5,186 | -27.4% |
| Trade debts | 44 | €3,930 | €2,642 | -€1,288 | -32.8% |
| Suppliers | 440/4 | €3,930 | €2,642 | -€1,288 | -32.8% |
| Taxes, remuneration and social security | 45 | - | €6,102 | +€6,102 | |
| Remuneration and social security | 454/9 | - | €6,102 | +€6,102 | |
| Other amounts payable | 47/48 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Remuneration, social security and pensions | 62 | €23,116 | €79,316 | +€56,200 | +243% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,812 | €6,995 | +€183 | +2.7% |
| Other operating charges | 640/8 | €2,508 | €2,113 | -€395 | -15.7% |
| Gross operating margin | 9900 | €50,766 | €103,100 | +€52,334 | +103% |
| Operating profit (loss) | 9901 | €18,330 | €14,676 | -€3,654 | -19.9% |
| Financial charges | 65/66B | €341 | €645 | +€304 | +89.1% |
| Recurring financial charges | 65 | €341 | €645 | +€304 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | €17,989 | €14,031 | -€3,958 | -22.0% |
| Income taxes | 67/77 | - | €5,217 | +€5,217 | |
| Profit (loss) for the period | 9904 | €17,989 | €8,814 | -€9,175 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,989 | €8,814 | -€9,175 | -51.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.