ABBI: 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.
ABBI
Largest movements
- Receivables within one year -€7,618
down €7,618 (-17.5%), from €43,635 to €36,017
of which Other amounts receivable: -€17,904
- Cash +€2,229
up €2,229 (+14.1%), from €15,850 to €18,079
mainly Net result for the year (+€15,540) and Receivables within one year (+€7,618)
- Reserves -€19,754
down €19,754 (-40.1%), from €49,256 to €29,501
- Tax, wage and social debts +€7,225
up €7,225 (+96.0%), from €7,523 to €14,748
- Accrued charges and deferred income +€6,600
new in 2025: €6,600
- Gross operating margin +€12,264
up €12,264 (+155.1%), from €7,906 to €20,171
- Taxes +€2,752
up €2,752 (+121.4%), from €2,268 to €5,020
- Depreciation -€735
down €735 (-67.1%), from €1,094 to €360
- Other operating charges +€621
up €621 (+73.5%), from €845 to €1,467
- Financial income +€592
up €592 (+33.9%), from €1,743 to €2,335
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 | €60,855 | €55,138 | -€5,717 | -9.4% |
| Fixed assets | 21/28 | €360 | €0 | -€360 | -100.0% |
| Tangible fixed assets | 22/27 | €360 | €0 | -€360 | -100.0% |
| Furniture and vehicles | 24 | €220 | €0 | -€220 | -100.0% |
| Other tangible fixed assets | 26 | €140 | €0 | -€140 | -100.0% |
| Current assets | 29/58 | €60,495 | €55,138 | -€5,357 | -8.9% |
| Amounts receivable within one year | 40/41 | €43,635 | €36,017 | -€7,618 | -17.5% |
| Trade receivables | 40 | €2,700 | €12,986 | +€10,286 | +381.0% |
| Other amounts receivable | 41 | €40,935 | €23,031 | -€17,904 | -43.7% |
| Cash at bank and in hand | 54/58 | €15,850 | €18,079 | +€2,229 | +14.1% |
| Deferred charges and accrued income | 490/1 | €1,010 | €1,041 | +€32 | +3.1% |
| Total equity and liabilities | 10/49 | €60,855 | €55,138 | -€5,717 | -9.4% |
| Equity | 10/15 | €51,756 | €32,001 | -€19,754 | -38.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €49,256 | €29,501 | -€19,754 | -40.1% |
| Distributable reserves | 133 | €49,256 | €29,501 | -€19,754 | -40.1% |
| Amounts payable | 17/49 | €9,099 | €23,137 | +€14,038 | +154.3% |
| Amounts payable within one year | 42/48 | €9,099 | €16,537 | +€7,438 | +81.7% |
| Current portion of amounts payable after more than one year | 42 | €259 | - | -€259 | |
| Trade debts | 44 | €1,317 | €1,789 | +€472 | +35.9% |
| Suppliers | 440/4 | €1,317 | €1,789 | +€472 | +35.9% |
| Taxes, remuneration and social security | 45 | €7,523 | €14,748 | +€7,225 | +96.0% |
| Taxes | 450/3 | €7,523 | €14,748 | +€7,225 | +96.0% |
| Accrued charges and deferred income | 492/3 | - | €6,600 | +€6,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €360 | -€735 | -67.1% |
| Other operating charges | 640/8 | €845 | €1,467 | +€621 | +73.5% |
| Gross operating margin | 9900 | €7,906 | €20,171 | +€12,264 | +155.1% |
| Operating profit (loss) | 9901 | €5,967 | €18,345 | +€12,378 | +207.4% |
| Financial income | 75/76B | €1,743 | €2,335 | +€592 | +33.9% |
| Recurring financial income | 75 | €1,743 | €2,335 | +€592 | +33.9% |
| Financial charges | 65/66B | €128 | €120 | -€8 | -6.3% |
| Recurring financial charges | 65 | €128 | €120 | -€8 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €7,582 | €20,559 | +€12,978 | +171.2% |
| Income taxes | 67/77 | €2,268 | €5,020 | +€2,752 | +121.4% |
| Profit (loss) for the period | 9904 | €5,314 | €15,540 | +€10,225 | +192.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,314 | €15,540 | +€10,225 | +192.4% |
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 10 October 2026 via checked.be.