ABCIS BIS: 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 BIS
Largest movements
- Tangible fixed assets +€14,246
up €14,246 (+3.7%), from €383,413 to €397,659
of which Furniture and vehicles: +€38,998
- Receivables within one year -€9,814
down €9,814 (-34.4%), from €28,566 to €18,752
of which Other amounts receivable: -€7,080
- Stocks and contracts -€9,000
down €9,000 (-56.3%), from €16,000 to €7,000
- Other debts -€22,995
down €22,995 (-45.1%), from €50,962 to €27,967
- Profit (loss) carried forward -€16,305
down €16,305 (-31.1%), from -€52,379 to -€68,684
- Tax, wage and social debts +€13,529
up €13,529 (+2818.5%), from €480 to €14,009
- Short-term financial debts +€12,289
up €12,289 (+93.2%), from €13,183 to €25,472
- Debts after one year +€7,675
up €7,675 (+2.6%), from €299,467 to €307,142
- Gross operating margin -€20,947
down €20,947 (-31.0%), from €67,550 to €46,603
- Depreciation -€7,193
down €7,193 (-15.9%), from €45,152 to €37,959
- Financial charges -€4,195
down €4,195 (-26.4%), from €15,874 to €11,679
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 | €434,345 | €431,492 | -€2,853 | -0.7% |
| Fixed assets | 21/28 | €383,413 | €397,659 | +€14,246 | +3.7% |
| Tangible fixed assets | 22/27 | €383,413 | €397,659 | +€14,246 | +3.7% |
| Land and buildings | 22 | €291,095 | €269,224 | -€21,871 | -7.5% |
| Plant, machinery and equipment | 23 | €58,192 | €55,311 | -€2,881 | -5.0% |
| Furniture and vehicles | 24 | €34,126 | €73,124 | +€38,998 | +114.3% |
| Current assets | 29/58 | €50,932 | €33,833 | -€17,099 | -33.6% |
| Stocks and contracts in progress | 3 | €16,000 | €7,000 | -€9,000 | -56.3% |
| Contracts in progress | 37 | €16,000 | €7,000 | -€9,000 | -56.3% |
| Amounts receivable within one year | 40/41 | €28,566 | €18,752 | -€9,814 | -34.4% |
| Trade receivables | 40 | €21,482 | €18,748 | -€2,734 | -12.7% |
| Other amounts receivable | 41 | €7,084 | €4 | -€7,080 | -99.9% |
| Cash at bank and in hand | 54/58 | - | €540 | +€540 | |
| Deferred charges and accrued income | 490/1 | €6,366 | €7,541 | +€1,175 | +18.5% |
| Total equity and liabilities | 10/49 | €434,345 | €431,492 | -€2,853 | -0.7% |
| Equity | 10/15 | €32,332 | €16,027 | -€16,305 | -50.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,711 | €64,711 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,850 | €1,850 | = | 0.0% |
| Distributable reserves | 133 | €60,861 | €60,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,379 | -€68,684 | -€16,305 | -31.1% |
| Amounts payable | 17/49 | €402,013 | €415,465 | +€13,452 | +3.3% |
| Amounts payable after more than one year | 17 | €299,467 | €307,142 | +€7,675 | +2.6% |
| Financial debts | 170/4 | €299,467 | €307,142 | +€7,675 | +2.6% |
| Amounts payable within one year | 42/48 | €102,157 | €107,818 | +€5,661 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €35,240 | €39,776 | +€4,536 | +12.9% |
| Financial debts | 43 | €13,183 | €25,472 | +€12,289 | +93.2% |
| Credit institutions | 430/8 | €13,183 | €25,472 | +€12,289 | +93.2% |
| Trade debts | 44 | €2,292 | €594 | -€1,698 | -74.1% |
| Suppliers | 440/4 | €2,292 | €594 | -€1,698 | -74.1% |
| Taxes, remuneration and social security | 45 | €480 | €14,009 | +€13,529 | +2818.5% |
| Taxes | 450/3 | €480 | €14,009 | +€13,529 | +2818.5% |
| Other amounts payable | 47/48 | €50,962 | €27,967 | -€22,995 | -45.1% |
| Accrued charges and deferred income | 492/3 | €389 | €505 | +€116 | +29.8% |
| Non-recurring operating income | 76A | €89,050 | - | -€89,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,152 | €37,959 | -€7,193 | -15.9% |
| Other operating charges | 640/8 | €3,670 | €3,838 | +€168 | +4.6% |
| Non-recurring operating charges | 66A | - | €10,026 | +€10,026 | |
| Gross operating margin | 9900 | €67,550 | €46,603 | -€20,947 | -31.0% |
| Operating profit (loss) | 9901 | €18,728 | -€5,220 | -€23,948 | |
| Financial income | 75/76B | €460 | €746 | +€286 | +62.2% |
| Recurring financial income | 75 | €460 | €746 | +€286 | +62.2% |
| Financial charges | 65/66B | €15,874 | €11,679 | -€4,195 | -26.4% |
| Recurring financial charges | 65 | €15,874 | €11,679 | -€4,195 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €3,314 | -€16,153 | -€19,467 | |
| Income taxes | 67/77 | €480 | €152 | -€328 | -68.3% |
| Profit (loss) for the period | 9904 | €2,834 | -€16,305 | -€19,139 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,834 | -€16,305 | -€19,139 |
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 11 October 2026 via checked.be.