ABCIS: 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.
ABCIS
Largest movements
- Stocks and contracts -€25,000
no longer reported in 2025 (was €25,000)
- Tangible fixed assets -€17,325
down €17,325 (-3.0%), from €575,657 to €558,332
of which Land and buildings: -€17,234
- Deferred charges and accrued income -€9,663
down €9,663 (-20.4%), from €47,399 to €37,736
- Other debts -€35,129
down €35,129 (-10.8%), from €326,008 to €290,879
- Current portion of long-term debt -€10,103
down €10,103 (-83.3%), from €12,124 to €2,021
- Profit (loss) carried forward -€7,752
down €7,752 (-5.0%), from -€153,929 to -€161,681
- Accrued charges and deferred income +€6,887
up €6,887 (+760%), from €906 to €7,793
- Gross operating margin +€14,845
up €14,845 (+523%), from €2,840 to €17,685
- Financial charges -€5,374
down €5,374 (-41.5%), from €12,951 to €7,577
- Taxes -€3,552
no longer reported in 2025 (was €3,552)
- Depreciation -€1,381
down €1,381 (-6.9%), from €19,929 to €18,548
- Financial income +€777
up €777 (+36.5%), from €2,127 to €2,904
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €648,661 | €596,068 | -€52,593 | -8.1% |
| Fixed assets | 21/28 | €575,657 | €558,332 | -€17,325 | -3.0% |
| Tangible fixed assets | 22/27 | €575,657 | €558,332 | -€17,325 | -3.0% |
| Land and buildings | 22 | €571,744 | €554,510 | -€17,234 | -3.0% |
| Plant, machinery and equipment | 23 | €3,913 | €3,822 | -€91 | -2.3% |
| Current assets | 29/58 | €73,004 | €37,736 | -€35,268 | -48.3% |
| Stocks and contracts in progress | 3 | €25,000 | - | -€25,000 | |
| Contracts in progress | 37 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €605 | - | -€605 | |
| Other amounts receivable | 41 | €605 | - | -€605 | |
| Deferred charges and accrued income | 490/1 | €47,399 | €37,736 | -€9,663 | -20.4% |
| Total equity and liabilities | 10/49 | €648,661 | €596,068 | -€52,593 | -8.1% |
| Equity | 10/15 | €94,929 | €87,177 | -€7,752 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €230,258 | €230,258 | = | 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% |
| Tax-exempt reserves | 132 | €24,200 | €24,200 | = | 0.0% |
| Distributable reserves | 133 | €204,198 | €204,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,929 | -€161,681 | -€7,752 | -5.0% |
| Amounts payable | 17/49 | €553,732 | €508,891 | -€44,841 | -8.1% |
| Amounts payable after more than one year | 17 | €203,031 | €200,000 | -€3,031 | -1.5% |
| Financial debts | 170/4 | €203,031 | €200,000 | -€3,031 | -1.5% |
| Amounts payable within one year | 42/48 | €349,795 | €301,098 | -€48,697 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €12,124 | €2,021 | -€10,103 | -83.3% |
| Financial debts | 43 | €10,371 | €6,765 | -€3,606 | -34.8% |
| Credit institutions | 430/8 | €10,371 | €6,765 | -€3,606 | -34.8% |
| Trade debts | 44 | €1,271 | €45 | -€1,226 | -96.5% |
| Suppliers | 440/4 | €1,271 | €45 | -€1,226 | -96.5% |
| Taxes, remuneration and social security | 45 | €21 | €1,388 | +€1,367 | +6,510% |
| Taxes | 450/3 | €21 | €1,388 | +€1,367 | +6,510% |
| Other amounts payable | 47/48 | €326,008 | €290,879 | -€35,129 | -10.8% |
| Accrued charges and deferred income | 492/3 | €906 | €7,793 | +€6,887 | +760% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,929 | €18,548 | -€1,381 | -6.9% |
| Other operating charges | 640/8 | €2,247 | €2,216 | -€31 | -1.4% |
| Gross operating margin | 9900 | €2,840 | €17,685 | +€14,845 | +523% |
| Operating profit (loss) | 9901 | -€19,336 | -€3,079 | +€16,257 | +84.1% |
| Financial income | 75/76B | €2,127 | €2,904 | +€777 | +36.5% |
| Recurring financial income | 75 | €2,127 | €2,904 | +€777 | +36.5% |
| Financial charges | 65/66B | €12,951 | €7,577 | -€5,374 | -41.5% |
| Recurring financial charges | 65 | €12,951 | €7,577 | -€5,374 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,160 | -€7,752 | +€22,408 | +74.3% |
| Income taxes | 67/77 | €3,552 | - | -€3,552 | |
| Profit (loss) for the period | 9904 | -€33,712 | -€7,752 | +€25,960 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,712 | -€7,752 | +€25,960 | +77.0% |
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 16 October 2026 via checked.be.