ABCIS TOO: 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.
ABCIS TOO
Largest movements
- Receivables within one year -€8,984
down €8,984 (-10.2%), from €88,116 to €79,132
- Tangible fixed assets -€4,848
down €4,848 (-8.3%), from €58,113 to €53,265
of which Land and buildings: -€4,165
- Current portion of long-term debt -€18,622
no longer reported in 2025 (was €18,622)
- Reserves +€7,193
up €7,193 (+11.8%), from €61,015 to €68,208
of which Non-distributable reserves: +€5,391
- Tax, wage and social debts -€6,360
down €6,360 (-31.3%), from €20,318 to €13,958
of which Taxes: -€3,960
- Trade debts +€2,062
up €2,062 (+7.3%), from €28,318 to €30,380
- Gross operating margin +€6,403
up €6,403 (+159.6%), from €4,011 to €10,414
- Taxes +€1,502
up €1,502 (+314.2%), from €478 to €1,980
- Financial charges -€556
down €556 (-50.6%), from €1,099 to €543
- Depreciation +€382
up €382 (+8.6%), from €4,467 to €4,849
- Financial income +€359
up €359 (+6.9%), from €5,234 to €5,593
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 | €152,473 | €137,993 | -€14,480 | -9.5% |
| Fixed assets | 21/28 | €58,113 | €53,265 | -€4,848 | -8.3% |
| Tangible fixed assets | 22/27 | €58,113 | €53,265 | -€4,848 | -8.3% |
| Land and buildings | 22 | €51,279 | €47,114 | -€4,165 | -8.1% |
| Plant, machinery and equipment | 23 | €6,834 | €6,151 | -€683 | -10.0% |
| Current assets | 29/58 | €94,360 | €84,728 | -€9,632 | -10.2% |
| Amounts receivable within one year | 40/41 | €88,116 | €79,132 | -€8,984 | -10.2% |
| Other amounts receivable | 41 | €88,116 | €79,132 | -€8,984 | -10.2% |
| Cash at bank and in hand | 54/58 | €23 | €3 | -€20 | -87.0% |
| Deferred charges and accrued income | 490/1 | €6,221 | €5,593 | -€628 | -10.1% |
| Total equity and liabilities | 10/49 | €152,473 | €137,993 | -€14,480 | -9.5% |
| Equity | 10/15 | €81,015 | €88,208 | +€7,193 | +8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,015 | €68,208 | +€7,193 | +11.8% |
| Non-distributable reserves | 130/1 | €3,801 | €9,192 | +€5,391 | +141.8% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €1,801 | €7,192 | +€5,391 | +299.3% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €49,214 | €51,016 | +€1,802 | +3.7% |
| Amounts payable | 17/49 | €71,458 | €49,785 | -€21,673 | -30.3% |
| Amounts payable within one year | 42/48 | €67,258 | €44,338 | -€22,920 | -34.1% |
| Current portion of amounts payable after more than one year | 42 | €18,622 | - | -€18,622 | |
| Trade debts | 44 | €28,318 | €30,380 | +€2,062 | +7.3% |
| Suppliers | 440/4 | €28,318 | €30,380 | +€2,062 | +7.3% |
| Taxes, remuneration and social security | 45 | €20,318 | €13,958 | -€6,360 | -31.3% |
| Taxes | 450/3 | €5,918 | €1,958 | -€3,960 | -66.9% |
| Remuneration and social security | 454/9 | €14,400 | €12,000 | -€2,400 | -16.7% |
| Accrued charges and deferred income | 492/3 | €4,200 | €5,447 | +€1,247 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,467 | €4,849 | +€382 | +8.6% |
| Other operating charges | 640/8 | €1,400 | €1,443 | +€43 | +3.1% |
| Gross operating margin | 9900 | €4,011 | €10,414 | +€6,403 | +159.6% |
| Operating profit (loss) | 9901 | -€1,856 | €4,122 | +€5,978 | |
| Financial income | 75/76B | €5,234 | €5,593 | +€359 | +6.9% |
| Recurring financial income | 75 | €5,234 | €5,593 | +€359 | +6.9% |
| Financial charges | 65/66B | €1,099 | €543 | -€556 | -50.6% |
| Recurring financial charges | 65 | €1,099 | €543 | -€556 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €2,279 | €9,172 | +€6,893 | +302.5% |
| Income taxes | 67/77 | €478 | €1,980 | +€1,502 | +314.2% |
| Profit (loss) for the period | 9904 | €1,801 | €7,192 | +€5,391 | +299.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,801 | €7,192 | +€5,391 | +299.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.