AB-INTERNI: what changed
Two fiscal 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.
AB-INTERNI
Largest movements
- Receivables within one year -€66,217
down €66,217 (-58.0%), from €114,121 to €47,904
of which Trade receivables: -€33,185
- Deferred charges and accrued income -€18,908
down €18,908 (-75.8%), from €24,949 to €6,040
- Tangible fixed assets -€9,656
down €9,656 (-19.4%), from €49,836 to €40,180
- Stocks and contracts -€7,814
down €7,814 (-54.8%), from €14,258 to €6,444
- Cash -€2,419
down €2,419 (-60.3%), from €4,011 to €1,592
mainly Net result for the year (-€45,890) and Contributions, distributions and other (-€25,000)
- Profit (loss) carried forward -€70,890
down €70,890 (-62.4%), from €113,615 to €42,725
- Short-term financial debts -€14,985
down €14,985 (-60.0%), from €24,985 to €10,000
- Trade debts -€8,906
down €8,906 (-24.2%), from €36,787 to €27,881
- Debts after one year -€6,107
down €6,107 (-49.5%), from €12,325 to €6,218
- Tax, wage and social debts -€4,235
down €4,235 (-59.5%), from €7,114 to €2,878
of which Remuneration and social security: -€4,432
- Gross operating margin -€63,910
down €63,910 (-66.4%), from €96,317 to €32,407
- Staff costs -€8,897
down €8,897 (-12.4%), from €71,900 to €63,003
- Taxes -€1,465
down €1,465 (-78.8%), from €1,860 to €395
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,824 | €103,809 | -€105,015 | -50.3% |
| Fixed assets | 21/28 | €51,486 | €41,830 | -€9,656 | -18.8% |
| Tangible fixed assets | 22/27 | €49,836 | €40,180 | -€9,656 | -19.4% |
| Land and buildings | 22 | €36,136 | €32,892 | -€3,244 | -9.0% |
| Plant, machinery and equipment | 23 | €4,479 | €2,191 | -€2,288 | -51.1% |
| Furniture and vehicles | 24 | €9,221 | €5,096 | -€4,124 | -44.7% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €157,338 | €61,980 | -€95,358 | -60.6% |
| Stocks and contracts in progress | 3 | €14,258 | €6,444 | -€7,814 | -54.8% |
| Stocks | 30/36 | €14,258 | €6,444 | -€7,814 | -54.8% |
| Amounts receivable within one year | 40/41 | €114,121 | €47,904 | -€66,217 | -58.0% |
| Trade receivables | 40 | €39,636 | €6,451 | -€33,185 | -83.7% |
| Other amounts receivable | 41 | €74,484 | €41,453 | -€33,032 | -44.3% |
| Cash at bank and in hand | 54/58 | €4,011 | €1,592 | -€2,419 | -60.3% |
| Deferred charges and accrued income | 490/1 | €24,949 | €6,040 | -€18,908 | -75.8% |
| Total equity and liabilities | 10/49 | €208,824 | €103,809 | -€105,015 | -50.3% |
| Equity | 10/15 | €121,615 | €50,725 | -€70,890 | -58.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,615 | €42,725 | -€70,890 | -62.4% |
| Amounts payable | 17/49 | €87,209 | €53,085 | -€34,124 | -39.1% |
| Amounts payable after more than one year | 17 | €12,325 | €6,218 | -€6,107 | -49.5% |
| Financial debts | 170/4 | €12,325 | €6,218 | -€6,107 | -49.5% |
| Amounts payable within one year | 42/48 | €74,884 | €46,867 | -€28,017 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €5,998 | €6,107 | +€109 | +1.8% |
| Financial debts | 43 | €24,985 | €10,000 | -€14,985 | -60.0% |
| Credit institutions | 430/8 | €24,985 | €10,000 | -€14,985 | -60.0% |
| Trade debts | 44 | €36,787 | €27,881 | -€8,906 | -24.2% |
| Suppliers | 440/4 | €36,787 | €27,881 | -€8,906 | -24.2% |
| Taxes, remuneration and social security | 45 | €7,114 | €2,878 | -€4,235 | -59.5% |
| Taxes | 450/3 | €586 | €783 | +€196 | +33.5% |
| Remuneration and social security | 454/9 | €6,528 | €2,096 | -€4,432 | -67.9% |
| Remuneration, social security and pensions | 62 | €71,900 | €63,003 | -€8,897 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,053 | €9,656 | -€397 | -4.0% |
| Other operating charges | 640/8 | €1,058 | €1,010 | -€49 | -4.6% |
| Gross operating margin | 9900 | €96,317 | €32,407 | -€63,910 | -66.4% |
| Operating profit (loss) | 9901 | €13,306 | -€41,262 | -€54,567 | |
| Financial income | 75/76B | €3,217 | €2,862 | -€355 | -11.0% |
| Recurring financial income | 75 | €3,217 | €2,862 | -€355 | -11.0% |
| Financial charges | 65/66B | €8,007 | €7,095 | -€911 | -11.4% |
| Recurring financial charges | 65 | €8,007 | €7,095 | -€911 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €8,516 | -€45,495 | -€54,011 | |
| Income taxes | 67/77 | €1,860 | €395 | -€1,465 | -78.8% |
| Profit (loss) for the period | 9904 | €6,656 | -€45,890 | -€52,547 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,656 | -€45,890 | -€52,547 |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.