ABAI: 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.
ABAI
Largest movements
- Cash -€13,200
down €13,200 (-28.2%), from €46,804 to €33,604
mainly Net result for the year (-€6,130) and Stocks and contracts (-€5,024)
- Stocks and contracts +€5,024
up €5,024 (+1.4%), from €357,772 to €362,796
- Profit (loss) carried forward -€6,130
down €6,130 (-13.5%), from €45,312 to €39,182
- Gross operating margin -€6,341
down €6,341, from €3,729 to -€2,612
- Financial charges +€1,780
up €1,780 (+143.4%), from €1,241 to €3,022
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
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 | €406,391 | €397,914 | -€8,477 | -2.1% |
| Fixed assets | 21/28 | €1,631 | €377 | -€1,254 | -76.9% |
| Tangible fixed assets | 22/27 | €754 | €377 | -€377 | -50.0% |
| Other tangible fixed assets | 26 | €754 | €377 | -€377 | -50.0% |
| Financial fixed assets | 28 | €878 | - | -€878 | |
| Current assets | 29/58 | €404,760 | €397,537 | -€7,223 | -1.8% |
| Stocks and contracts in progress | 3 | €357,772 | €362,796 | +€5,024 | +1.4% |
| Stocks | 30/36 | €357,772 | €362,796 | +€5,024 | +1.4% |
| Amounts receivable within one year | 40/41 | €183 | €1,137 | +€953 | +519.8% |
| Trade receivables | 40 | - | €1,100 | +€1,100 | |
| Other amounts receivable | 41 | €183 | €37 | -€147 | -79.9% |
| Cash at bank and in hand | 54/58 | €46,804 | €33,604 | -€13,200 | -28.2% |
| Total equity and liabilities | 10/49 | €406,391 | €397,914 | -€8,477 | -2.1% |
| Equity | 10/15 | €280,863 | €274,733 | -€6,130 | -2.2% |
| Contributions | 10/11 | €228,806 | €228,806 | = | 0.0% |
| Reserves | 13 | €6,746 | €6,746 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,746 | €6,746 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,746 | €6,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,312 | €39,182 | -€6,130 | -13.5% |
| Amounts payable | 17/49 | €125,528 | €123,180 | -€2,347 | -1.9% |
| Amounts payable within one year | 42/48 | €125,528 | €123,180 | -€2,347 | -1.9% |
| Financial debts | 43 | €113,501 | €113,501 | = | 0.0% |
| Other loans | 439 | €113,501 | €113,501 | = | 0.0% |
| Trade debts | 44 | €3,406 | €2,825 | -€582 | -17.1% |
| Suppliers | 440/4 | €3,406 | €2,825 | -€582 | -17.1% |
| Taxes, remuneration and social security | 45 | €8,620 | €6,854 | -€1,765 | -20.5% |
| Taxes | 450/3 | €8,620 | €6,854 | -€1,765 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | €377 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €3,729 | -€2,612 | -€6,341 | |
| Operating profit (loss) | 9901 | €2,847 | -€3,109 | -€5,955 | |
| Financial charges | 65/66B | €1,241 | €3,022 | +€1,780 | +143.4% |
| Recurring financial charges | 65 | €1,241 | €3,022 | +€1,780 | +143.4% |
| Profit (loss) for the period before taxes | 9903 | €1,606 | -€6,130 | -€7,736 | |
| Profit (loss) for the period | 9904 | €1,606 | -€6,130 | -€7,736 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,606 | -€6,130 | -€7,736 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.