ABBIMMO: 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.
ABBIMMO
Largest movements
- Cash +€64,499
up €64,499 (+238%), from €27,120 to €91,619
mainly Advances received (+€99,049) and Depreciation (+€39,905)
- Tangible fixed assets -€38,766
down €38,766 (-5.6%), from €693,467 to €654,701
of which Land and buildings: -€25,017
- Advances received +€99,049
new in 2025: €99,049
- Debts after one year -€54,045
down €54,045 (-14.7%), from €367,611 to €313,566
of which Financial debts: -€76,538
- Reserves +€38,965
up €38,965 (+16.8%), from €232,446 to €271,411
of which Distributable reserves: +€37,105
- Other debts -€31,150
down €31,150 (-56.6%), from €55,010 to €23,860
- Tax, wage and social debts -€20,901
down €20,901 (-39.7%), from €52,637 to €31,736
of which Remuneration and social security: -€40,142
- Gross operating margin +€99,592
up €99,592 (+204%), from €48,816 to €148,408
- Taxes +€7,583
up €7,583 (+307%), from €2,468 to €10,051
- Depreciation +€3,748
up €3,748 (+10.4%), from €36,157 to €39,905
- Financial charges -€3,125
down €3,125 (-21.6%), from €14,448 to €11,323
- Financial income +€2,188
up €2,188 (+84.8%), from €2,581 to €4,769
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 | €805,796 | €836,527 | +€30,731 | +3.8% |
| Fixed assets | 21/28 | €693,467 | €654,701 | -€38,766 | -5.6% |
| Tangible fixed assets | 22/27 | €693,467 | €654,701 | -€38,766 | -5.6% |
| Land and buildings | 22 | €628,427 | €603,410 | -€25,017 | -4.0% |
| Plant, machinery and equipment | 23 | €733 | €609 | -€124 | -16.9% |
| Furniture and vehicles | 24 | €64,307 | €50,681 | -€13,626 | -21.2% |
| Current assets | 29/58 | €112,329 | €181,826 | +€69,497 | +61.9% |
| Amounts receivable within one year | 40/41 | €85,209 | €88,207 | +€2,998 | +3.5% |
| Trade receivables | 40 | €16,045 | - | -€16,045 | |
| Other amounts receivable | 41 | €69,164 | €88,207 | +€19,043 | +27.5% |
| Cash at bank and in hand | 54/58 | €27,120 | €91,619 | +€64,499 | +238% |
| Deferred charges and accrued income | 490/1 | - | €2,000 | +€2,000 | |
| Total equity and liabilities | 10/49 | €805,796 | €836,527 | +€30,731 | +3.8% |
| Equity | 10/15 | €198,109 | €237,074 | +€38,965 | +19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,446 | €271,411 | +€38,965 | +16.8% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €232,446 | €269,551 | +€37,105 | +16.0% |
| Profit (loss) carried forward | 14 | -€52,937 | -€52,937 | -€0 | 0.0% |
| Amounts payable | 17/49 | €607,687 | €599,453 | -€8,234 | -1.4% |
| Amounts payable after more than one year | 17 | €367,611 | €313,566 | -€54,045 | -14.7% |
| Financial debts | 170/4 | €367,611 | €291,073 | -€76,538 | -20.8% |
| Trade debts | 175 | - | €22,493 | +€22,493 | |
| Amounts payable within one year | 42/48 | €240,076 | €285,887 | +€45,811 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €54,166 | €54,045 | -€121 | -0.2% |
| Financial debts | 43 | €63,400 | €67,126 | +€3,726 | +5.9% |
| Credit institutions | 430/8 | €63,400 | €67,126 | +€3,726 | +5.9% |
| Trade debts | 44 | €14,863 | €10,071 | -€4,792 | -32.2% |
| Suppliers | 440/4 | €14,863 | €10,071 | -€4,792 | -32.2% |
| Advances received on contracts in progress | 46 | - | €99,049 | +€99,049 | |
| Taxes, remuneration and social security | 45 | €52,637 | €31,736 | -€20,901 | -39.7% |
| Taxes | 450/3 | €5,658 | €24,899 | +€19,241 | +340% |
| Remuneration and social security | 454/9 | €46,979 | €6,837 | -€40,142 | -85.4% |
| Other amounts payable | 47/48 | €55,010 | €23,860 | -€31,150 | -56.6% |
| Remuneration, social security and pensions | 62 | €47,880 | €48,681 | +€801 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,157 | €39,905 | +€3,748 | +10.4% |
| Other operating charges | 640/8 | €3,381 | €4,252 | +€871 | +25.8% |
| Gross operating margin | 9900 | €48,816 | €148,408 | +€99,592 | +204% |
| Operating profit (loss) | 9901 | -€38,602 | €55,570 | +€94,172 | |
| Financial income | 75/76B | €2,581 | €4,769 | +€2,188 | +84.8% |
| Recurring financial income | 75 | €2,581 | €4,769 | +€2,188 | +84.8% |
| Financial charges | 65/66B | €14,448 | €11,323 | -€3,125 | -21.6% |
| Recurring financial charges | 65 | €14,448 | €11,323 | -€3,125 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€50,469 | €49,016 | +€99,485 | |
| Income taxes | 67/77 | €2,468 | €10,051 | +€7,583 | +307% |
| Profit (loss) for the period | 9904 | -€52,937 | €38,965 | +€91,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,937 | €38,965 | +€91,902 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.