ABASSI CONSTRUCT: 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.
ABASSI CONSTRUCT
Largest movements
- Cash +€6,161
up €6,161 (+3,312%), from €186 to €6,347
mainly Net result for the year (+€4,943) and Depreciation (+€1,100)
- Receivables within one year +€1,183
up €1,183 (+50.7%), from €2,331 to €3,514
of which Trade receivables: +€1,300
- Tangible fixed assets -€1,100
down €1,100 (-23.1%), from €4,761 to €3,661
- Stocks and contracts -€900
no longer reported in 2025 (was €900)
- Profit (loss) carried forward +€4,943
up €4,943 (+75.1%), from -€6,585 to -€1,642
- Tax, wage and social debts +€411
new in 2025: €411
- Gross operating margin +€4,345
up €4,345 (+217%), from €2,004 to €6,349
- Other operating charges -€641
no longer reported in 2025 (was €641)
- Depreciation +€361
up €361 (+48.8%), from €739 to €1,100
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 | €8,178 | €13,522 | +€5,344 | +65.3% |
| Fixed assets | 21/28 | €4,761 | €3,661 | -€1,100 | -23.1% |
| Tangible fixed assets | 22/27 | €4,761 | €3,661 | -€1,100 | -23.1% |
| Furniture and vehicles | 24 | €4,761 | €3,661 | -€1,100 | -23.1% |
| Current assets | 29/58 | €3,418 | €9,861 | +€6,444 | +189% |
| Stocks and contracts in progress | 3 | €900 | - | -€900 | |
| Stocks | 30/36 | €900 | - | -€900 | |
| Amounts receivable within one year | 40/41 | €2,331 | €3,514 | +€1,183 | +50.7% |
| Trade receivables | 40 | €800 | €2,100 | +€1,300 | +163% |
| Other amounts receivable | 41 | €1,531 | €1,414 | -€117 | -7.7% |
| Cash at bank and in hand | 54/58 | €186 | €6,347 | +€6,161 | +3,312% |
| Total equity and liabilities | 10/49 | €8,178 | €13,522 | +€5,344 | +65.3% |
| Equity | 10/15 | €1,475 | €6,418 | +€4,943 | +335% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€6,585 | -€1,642 | +€4,943 | +75.1% |
| Amounts payable | 17/49 | €6,703 | €7,104 | +€401 | +6.0% |
| Amounts payable within one year | 42/48 | €6,703 | €7,104 | +€401 | +6.0% |
| Taxes, remuneration and social security | 45 | - | €411 | +€411 | |
| Taxes | 450/3 | - | €411 | +€411 | |
| Other amounts payable | 47/48 | €6,703 | €6,693 | -€10 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €739 | €1,100 | +€361 | +48.8% |
| Other operating charges | 640/8 | €641 | - | -€641 | |
| Gross operating margin | 9900 | €2,004 | €6,349 | +€4,345 | +217% |
| Operating profit (loss) | 9901 | €623 | €5,249 | +€4,625 | +742% |
| Financial charges | 65/66B | €284 | €306 | +€22 | +7.7% |
| Recurring financial charges | 65 | €284 | €306 | +€22 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €339 | €4,943 | +€4,604 | +1,356% |
| Profit (loss) for the period | 9904 | €339 | €4,943 | +€4,604 | +1,356% |
| Profit (loss) for the period to be appropriated | 9905 | €339 | €4,943 | +€4,604 | +1,356% |
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.