ABBIC: 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.
ABBIC
Largest movements
- Cash -€15,115
down €15,115 (-31.5%), from €48,016 to €32,901
mainly Other debts (-€19,314) and Tax, wage and social debts (-€7,079)
- Tangible fixed assets -€7,403
down €7,403 (-2.5%), from €295,338 to €287,935
of which Land and buildings: -€7,365
- Other debts -€19,314
down €19,314 (-22.5%), from €85,947 to €66,632
- Reserves +€9,655
up €9,655 (+10.6%), from €91,192 to €100,847
of which Distributable reserves: +€9,155
- Tax, wage and social debts -€7,079
down €7,079 (-58.8%), from €12,040 to €4,961
- Current portion of long-term debt -€3,817
down €3,817 (-100.0%), from €3,817 to €0
- Gross operating margin -€21,265
down €21,265 (-38.4%), from €55,352 to €34,086
- Taxes -€7,079
down €7,079 (-58.8%), from €12,040 to €4,961
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 | €343,355 | €320,837 | -€22,518 | -6.6% |
| Fixed assets | 21/28 | €295,338 | €287,935 | -€7,403 | -2.5% |
| Tangible fixed assets | 22/27 | €295,338 | €287,935 | -€7,403 | -2.5% |
| Land and buildings | 22 | €291,222 | €283,857 | -€7,365 | -2.5% |
| Plant, machinery and equipment | 23 | €4,117 | €4,079 | -€38 | -0.9% |
| Current assets | 29/58 | €48,016 | €32,901 | -€15,115 | -31.5% |
| Cash at bank and in hand | 54/58 | €48,016 | €32,901 | -€15,115 | -31.5% |
| Total equity and liabilities | 10/49 | €343,355 | €320,837 | -€22,518 | -6.6% |
| Equity | 10/15 | €232,307 | €241,962 | +€9,655 | +4.2% |
| Contributions | 10/11 | €141,116 | €141,116 | = | 0.0% |
| Capital | 10 | €140,000 | €140,000 | = | 0.0% |
| Issued capital | 100 | €140,000 | €140,000 | = | 0.0% |
| Outside capital | 11 | €1,116 | €1,116 | = | 0.0% |
| Share premium | 1100/10 | €1,116 | €1,116 | = | 0.0% |
| Reserves | 13 | €91,192 | €100,847 | +€9,655 | +10.6% |
| Non-distributable reserves | 130/1 | €5,413 | €5,913 | +€500 | +9.2% |
| Legal reserve | 130 | €2,755 | €2,755 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,658 | €3,158 | +€500 | +18.8% |
| Distributable reserves | 133 | €85,779 | €94,934 | +€9,155 | +10.7% |
| Amounts payable | 17/49 | €111,047 | €78,874 | -€32,173 | -29.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €103,633 | €72,170 | -€31,463 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €3,817 | €0 | -€3,817 | -100.0% |
| Trade debts | 44 | €1,829 | €576 | -€1,252 | -68.5% |
| Suppliers | 440/4 | €1,829 | €576 | -€1,252 | -68.5% |
| Taxes, remuneration and social security | 45 | €12,040 | €4,961 | -€7,079 | -58.8% |
| Taxes | 450/3 | €12,040 | €4,961 | -€7,079 | -58.8% |
| Other amounts payable | 47/48 | €85,947 | €66,632 | -€19,314 | -22.5% |
| Accrued charges and deferred income | 492/3 | €7,414 | €6,704 | -€710 | -9.6% |
| Non-recurring operating income | 76A | €25,386 | €0 | -€25,386 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,460 | €7,403 | -€57 | -0.8% |
| Other operating charges | 640/8 | €4,979 | €4,966 | -€13 | -0.3% |
| Gross operating margin | 9900 | €55,352 | €34,086 | -€21,265 | -38.4% |
| Operating profit (loss) | 9901 | €42,912 | €21,717 | -€21,196 | -49.4% |
| Financial charges | 65/66B | €6,812 | €7,100 | +€289 | +4.2% |
| Recurring financial charges | 65 | €6,812 | €7,100 | +€289 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €36,101 | €14,616 | -€21,484 | -59.5% |
| Income taxes | 67/77 | €12,040 | €4,961 | -€7,079 | -58.8% |
| Profit (loss) for the period | 9904 | €24,060 | €9,655 | -€14,405 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,060 | €9,655 | -€14,405 | -59.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.