ABABIS: 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.
ABABIS
Largest movements
- Tangible fixed assets +€424,370
up €424,370 (+491%), from €86,480 to €510,850
of which Land and buildings: +€393,028
- Cash -€102,316
down €102,316 (-33.0%), from €309,999 to €207,683
mainly Investment in fixed assets (net) (-€500,333) and Contributions, distributions and other (-€91,201)
- Receivables within one year +€51,635
up €51,635 (+59.1%), from €87,424 to €139,059
of which Other amounts receivable: +€28,125
- Intangible fixed assets -€16,922
down €16,922 (-11.3%), from €150,000 to €133,079
- Debts after one year +€304,408
up €304,408 (+238%), from €127,785 to €432,193
- Other debts +€32,907
up €32,907 (+10.3%), from €319,441 to €352,348
- Current portion of long-term debt +€20,076
up €20,076 (+24.4%), from €82,253 to €102,329
- Tax, wage and social debts +€12,146
up €12,146 (+21.5%), from €56,418 to €68,563
of which Taxes: +€13,743
- Short-term financial debts -€11,580
down €11,580 (-36.7%), from €31,580 to €20,000
- Staff costs +€40,865
up €40,865 (+38.7%), from €105,630 to €146,495
- Gross operating margin -€17,559
down €17,559 (-4.5%), from €390,983 to €373,424
- Taxes -€16,258
down €16,258 (-46.1%), from €35,296 to €19,039
- Other operating charges -€10,630
down €10,630 (-56.8%), from €18,730 to €8,100
- Financial charges +€10,356
up €10,356 (+174%), from €5,952 to €16,308
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 | €641,257 | €1,000,784 | +€359,527 | +56.1% |
| Fixed assets | 21/28 | €236,480 | €643,928 | +€407,448 | +172% |
| Intangible fixed assets | 21 | €150,000 | €133,079 | -€16,922 | -11.3% |
| Tangible fixed assets | 22/27 | €86,480 | €510,850 | +€424,370 | +491% |
| Land and buildings | 22 | - | €393,028 | +€393,028 | |
| Furniture and vehicles | 24 | €38,733 | €62,202 | +€23,469 | +60.6% |
| Other tangible fixed assets | 26 | €47,747 | €55,620 | +€7,874 | +16.5% |
| Current assets | 29/58 | €404,777 | €356,855 | -€47,921 | -11.8% |
| Amounts receivable within one year | 40/41 | €87,424 | €139,059 | +€51,635 | +59.1% |
| Trade receivables | 40 | €66,928 | €90,438 | +€23,510 | +35.1% |
| Other amounts receivable | 41 | €20,496 | €48,621 | +€28,125 | +137% |
| Cash at bank and in hand | 54/58 | €309,999 | €207,683 | -€102,316 | -33.0% |
| Deferred charges and accrued income | 490/1 | €7,354 | €10,113 | +€2,759 | +37.5% |
| Total equity and liabilities | 10/49 | €641,257 | €1,000,784 | +€359,527 | +56.1% |
| Equity | 10/15 | €2,605 | €2,000 | -€605 | -23.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €605 | €0 | -€605 | -100% |
| Amounts payable | 17/49 | €638,651 | €998,784 | +€360,132 | +56.4% |
| Amounts payable after more than one year | 17 | €127,785 | €432,193 | +€304,408 | +238% |
| Financial debts | 170/4 | €127,785 | €432,193 | +€304,408 | +238% |
| Amounts payable within one year | 42/48 | €510,866 | €566,591 | +€55,724 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €82,253 | €102,329 | +€20,076 | +24.4% |
| Financial debts | 43 | €31,580 | €20,000 | -€11,580 | -36.7% |
| Credit institutions | 430/8 | €31,580 | €20,000 | -€11,580 | -36.7% |
| Trade debts | 44 | €21,174 | €23,350 | +€2,176 | +10.3% |
| Suppliers | 440/4 | €21,174 | €23,350 | +€2,176 | +10.3% |
| Taxes, remuneration and social security | 45 | €56,418 | €68,563 | +€12,146 | +21.5% |
| Taxes | 450/3 | €29,282 | €43,025 | +€13,743 | +46.9% |
| Remuneration and social security | 454/9 | €27,135 | €25,538 | -€1,597 | -5.9% |
| Other amounts payable | 47/48 | €319,441 | €352,348 | +€32,907 | +10.3% |
| Remuneration, social security and pensions | 62 | €105,630 | €146,495 | +€40,865 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,986 | €92,885 | +€2,899 | +3.2% |
| Other operating charges | 640/8 | €18,730 | €8,100 | -€10,630 | -56.8% |
| Gross operating margin | 9900 | €390,983 | €373,424 | -€17,559 | -4.5% |
| Operating profit (loss) | 9901 | €176,636 | €125,943 | -€50,693 | -28.7% |
| Financial charges | 65/66B | €5,952 | €16,308 | +€10,356 | +174% |
| Recurring financial charges | 65 | €5,952 | €16,308 | +€10,356 | +174% |
| Profit (loss) for the period before taxes | 9903 | €170,684 | €109,635 | -€61,049 | -35.8% |
| Income taxes | 67/77 | €35,296 | €19,039 | -€16,258 | -46.1% |
| Profit (loss) for the period | 9904 | €135,387 | €90,596 | -€44,791 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €135,387 | €90,596 | -€44,791 | -33.1% |
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 17 October 2026 via checked.be.