ABBCIOS: 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.
ABBCIOS
Largest movements
- Cash +€96,992
up €96,992 (+115.7%), from €83,827 to €180,819
mainly Net result for the year (+€84,294) and Tax, wage and social debts (+€20,648)
- Tangible fixed assets +€18,701
up €18,701 (+313.0%), from €5,974 to €24,674
of which Furniture and vehicles: +€19,881
- Receivables within one year -€6,598
down €6,598 (-15.4%), from €42,734 to €36,136
of which Other amounts receivable: -€7,700
- Reserves +€84,294
up €84,294 (+68.0%), from €123,882 to €208,175
- Tax, wage and social debts +€20,648
up €20,648 (+291.6%), from €7,080 to €27,728
- Trade debts +€3,802
up €3,802 (+651.7%), from €583 to €4,385
- Gross operating margin +€44,291
up €44,291 (+47.7%), from €92,907 to €137,197
- Write-downs -€22,000
no longer reported in 2025 (was €22,000)
- Taxes +€21,709
up €21,709 (+96.1%), from €22,598 to €44,307
- Staff costs +€4,972
new in 2025: €4,972
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 | €135,028 | €243,818 | +€108,790 | +80.6% |
| Formation expenses | 20 | €1,944 | €1,442 | -€502 | -25.8% |
| Fixed assets | 21/28 | €6,314 | €24,953 | +€18,639 | +295.2% |
| Tangible fixed assets | 22/27 | €5,974 | €24,674 | +€18,701 | +313.0% |
| Plant, machinery and equipment | 23 | €4,248 | €3,068 | -€1,180 | -27.8% |
| Furniture and vehicles | 24 | €1,726 | €21,607 | +€19,881 | +1152.0% |
| Financial fixed assets | 28 | €340 | €279 | -€61 | -18.1% |
| Current assets | 29/58 | €126,770 | €217,423 | +€90,653 | +71.5% |
| Amounts receivable within one year | 40/41 | €42,734 | €36,136 | -€6,598 | -15.4% |
| Trade receivables | 40 | €32,969 | €34,071 | +€1,102 | +3.3% |
| Other amounts receivable | 41 | €9,765 | €2,065 | -€7,700 | -78.9% |
| Cash at bank and in hand | 54/58 | €83,827 | €180,819 | +€96,992 | +115.7% |
| Deferred charges and accrued income | 490/1 | €209 | €468 | +€259 | +123.6% |
| Total equity and liabilities | 10/49 | €135,028 | €243,818 | +€108,790 | +80.6% |
| Equity | 10/15 | €127,341 | €211,635 | +€84,294 | +66.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €123,882 | €208,175 | +€84,294 | +68.0% |
| Distributable reserves | 133 | €123,882 | €208,175 | +€84,294 | +68.0% |
| Profit (loss) carried forward | 14 | €3,360 | €3,360 | = | 0.0% |
| Amounts payable | 17/49 | €7,687 | €32,183 | +€24,496 | +318.7% |
| Amounts payable within one year | 42/48 | €7,664 | €32,113 | +€24,449 | +319.0% |
| Trade debts | 44 | €583 | €4,385 | +€3,802 | +651.7% |
| Suppliers | 440/4 | €583 | €4,385 | +€3,802 | +651.7% |
| Taxes, remuneration and social security | 45 | €7,080 | €27,728 | +€20,648 | +291.6% |
| Taxes | 450/3 | €7,080 | €27,728 | +€20,648 | +291.6% |
| Accrued charges and deferred income | 492/3 | €23 | €70 | +€47 | +202.9% |
| Remuneration, social security and pensions | 62 | - | €4,972 | +€4,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,599 | €3,374 | +€774 | +29.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,000 | - | -€22,000 | |
| Other operating charges | 640/8 | €64 | €226 | +€163 | +256.1% |
| Non-recurring operating charges | 66A | €159 | - | -€159 | |
| Gross operating margin | 9900 | €92,907 | €137,197 | +€44,291 | +47.7% |
| Operating profit (loss) | 9901 | €68,085 | €128,625 | +€60,540 | +88.9% |
| Financial income | 75/76B | €87 | €61 | -€26 | -29.5% |
| Recurring financial income | 75 | €87 | €61 | -€26 | -29.5% |
| Financial charges | 65/66B | €160 | €85 | -€75 | -46.6% |
| Recurring financial charges | 65 | €160 | €85 | -€75 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €68,012 | €128,600 | +€60,589 | +89.1% |
| Income taxes | 67/77 | €22,598 | €44,307 | +€21,709 | +96.1% |
| Profit (loss) for the period | 9904 | €45,414 | €84,294 | +€38,880 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,414 | €84,294 | +€38,880 | +85.6% |
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 8 October 2026 via checked.be.