A.B.R. IT: 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.R. IT
Largest movements
- Cash -€30,733
down €30,733 (-96.9%), from €31,717 to €984
mainly Net result for the year (-€14,531) and Investment in fixed assets (net) (-€12,503)
- Tangible fixed assets +€9,098
up €9,098 (+430%), from €2,116 to €11,215
of which Furniture and vehicles: +€9,439
- Receivables within one year +€8,047
new in 2025: €8,047
- Profit (loss) carried forward -€14,531
down €14,531 (-75.5%), from -€19,235 to -€33,766
- Tax, wage and social debts -€7,476
down €7,476 (-73.7%), from €10,149 to €2,673
of which Remuneration and social security: -€5,834
- Other debts +€5,795
new in 2025: €5,795
- Short-term financial debts +€2,016
new in 2025: €2,016
- Trade debts +€607
up €607 (+57.6%), from €1,054 to €1,661
- Gross operating margin -€1,588
down €1,588 (-18.3%), from -€8,661 to -€10,249
- Depreciation +€1,004
up €1,004 (+41.8%), from €2,400 to €3,404
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 | €33,833 | €20,245 | -€13,588 | -40.2% |
| Fixed assets | 21/28 | €2,116 | €11,215 | +€9,098 | +430% |
| Tangible fixed assets | 22/27 | €2,116 | €11,215 | +€9,098 | +430% |
| Plant, machinery and equipment | 23 | €562 | €221 | -€341 | -60.6% |
| Furniture and vehicles | 24 | €1,554 | €10,994 | +€9,439 | +607% |
| Current assets | 29/58 | €31,717 | €9,030 | -€22,687 | -71.5% |
| Amounts receivable within one year | 40/41 | - | €8,047 | +€8,047 | |
| Trade receivables | 40 | - | €8,047 | +€8,047 | |
| Cash at bank and in hand | 54/58 | €31,717 | €984 | -€30,733 | -96.9% |
| Total equity and liabilities | 10/49 | €33,833 | €20,245 | -€13,588 | -40.2% |
| Equity | 10/15 | €22,631 | €8,099 | -€14,531 | -64.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €35,365 | €35,365 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,505 | €33,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,235 | -€33,766 | -€14,531 | -75.5% |
| Amounts payable | 17/49 | €11,202 | €12,146 | +€943 | +8.4% |
| Amounts payable within one year | 42/48 | €11,202 | €12,146 | +€943 | +8.4% |
| Financial debts | 43 | - | €2,016 | +€2,016 | |
| Credit institutions | 430/8 | - | €2,016 | +€2,016 | |
| Trade debts | 44 | €1,054 | €1,661 | +€607 | +57.6% |
| Suppliers | 440/4 | €1,054 | €1,661 | +€607 | +57.6% |
| Taxes, remuneration and social security | 45 | €10,149 | €2,673 | -€7,476 | -73.7% |
| Taxes | 450/3 | €4,315 | €2,673 | -€1,642 | -38.1% |
| Remuneration and social security | 454/9 | €5,834 | - | -€5,834 | |
| Other amounts payable | 47/48 | - | €5,795 | +€5,795 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €3,404 | +€1,004 | +41.8% |
| Other operating charges | 640/8 | €159 | €241 | +€82 | +51.7% |
| Gross operating margin | 9900 | -€8,661 | -€10,249 | -€1,588 | -18.3% |
| Operating profit (loss) | 9901 | -€11,220 | -€13,895 | -€2,674 | -23.8% |
| Financial charges | 65/66B | €539 | €495 | -€45 | -8.3% |
| Recurring financial charges | 65 | €539 | €495 | -€45 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,760 | -€14,390 | -€2,630 | -22.4% |
| Income taxes | 67/77 | €157 | €142 | -€15 | -9.4% |
| Profit (loss) for the period | 9904 | -€11,916 | -€14,531 | -€2,615 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,916 | -€14,531 | -€2,615 | -21.9% |
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 21 October 2026 via checked.be.