ABAKRI: 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.
ABAKRI
Largest movements
- Cash +€10,826
up €10,826 (+65.9%), from €16,425 to €27,251
mainly Net result for the year (+€32,905) and Trade debts (+€4,731)
- Deferred charges and accrued income +€2,334
new in 2025: €2,334
- Tangible fixed assets -€1,738
down €1,738 (-26.4%), from €6,586 to €4,848
of which Furniture and vehicles: -€1,502
- Stocks and contracts +€1,682
up €1,682 (+13.5%), from €12,416 to €14,098
- Profit (loss) carried forward +€32,905
up €32,905 (+52.7%), from -€62,420 to -€29,515
- Other debts -€24,751
down €24,751 (-30.8%), from €80,396 to €55,645
- Trade debts +€4,731
up €4,731 (+53.6%), from €8,833 to €13,564
- Gross operating margin +€20,759
up €20,759 (+57.6%), from €36,032 to €56,791
- Staff costs +€11,881
up €11,881 (+179%), from €6,639 to €18,520
- Other operating charges -€1,219
down €1,219 (-58.0%), from €2,101 to €882
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 | €45,427 | €58,531 | +€13,104 | +28.8% |
| Fixed assets | 21/28 | €16,586 | €14,848 | -€1,738 | -10.5% |
| Tangible fixed assets | 22/27 | €6,586 | €4,848 | -€1,738 | -26.4% |
| Plant, machinery and equipment | 23 | €573 | €337 | -€236 | -41.2% |
| Furniture and vehicles | 24 | €6,013 | €4,511 | -€1,502 | -25.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €28,841 | €43,683 | +€14,842 | +51.5% |
| Stocks and contracts in progress | 3 | €12,416 | €14,098 | +€1,682 | +13.5% |
| Stocks | 30/36 | €12,416 | €14,098 | +€1,682 | +13.5% |
| Cash at bank and in hand | 54/58 | €16,425 | €27,251 | +€10,826 | +65.9% |
| Deferred charges and accrued income | 490/1 | - | €2,334 | +€2,334 | |
| Total equity and liabilities | 10/49 | €45,427 | €58,531 | +€13,104 | +28.8% |
| Equity | 10/15 | -€43,820 | -€10,915 | +€32,905 | +75.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,420 | -€29,515 | +€32,905 | +52.7% |
| Amounts payable | 17/49 | €89,247 | €69,446 | -€19,801 | -22.2% |
| Amounts payable within one year | 42/48 | €89,247 | €69,446 | -€19,801 | -22.2% |
| Trade debts | 44 | €8,833 | €13,564 | +€4,731 | +53.6% |
| Suppliers | 440/4 | €8,833 | €13,564 | +€4,731 | +53.6% |
| Taxes, remuneration and social security | 45 | €18 | €237 | +€219 | +1,217% |
| Taxes | 450/3 | €18 | - | -€18 | |
| Remuneration and social security | 454/9 | - | €237 | +€237 | |
| Other amounts payable | 47/48 | €80,396 | €55,645 | -€24,751 | -30.8% |
| Remuneration, social security and pensions | 62 | €6,639 | €18,520 | +€11,881 | +179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €1,738 | +€135 | +8.4% |
| Other operating charges | 640/8 | €2,101 | €882 | -€1,219 | -58.0% |
| Gross operating margin | 9900 | €36,032 | €56,791 | +€20,759 | +57.6% |
| Operating profit (loss) | 9901 | €25,689 | €35,651 | +€9,962 | +38.8% |
| Financial income | 75/76B | €72 | €16 | -€56 | -77.8% |
| Recurring financial income | 75 | €72 | €16 | -€56 | -77.8% |
| Financial charges | 65/66B | €2,637 | €2,762 | +€125 | +4.7% |
| Recurring financial charges | 65 | €2,637 | €2,762 | +€125 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €23,124 | €32,905 | +€9,781 | +42.3% |
| Profit (loss) for the period | 9904 | €23,124 | €32,905 | +€9,781 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,124 | €32,905 | +€9,781 | +42.3% |
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 13 October 2026 via checked.be.