ABCIS TRAVAUX: 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 TRAVAUX
Largest movements
- Cash +€33,728
up €33,728 (+188%), from €17,923 to €51,652
mainly Net result for the year (+€69,887) and Stocks and contracts (+€6,621)
- Receivables within one year +€29,857
up €29,857 (+40.3%), from €74,146 to €104,003
of which Trade receivables: +€17,648
- Stocks and contracts -€6,621
no longer reported in 2025 (was €6,621)
- Tangible fixed assets +€3,051
up €3,051, from €0 to €3,051
- Profit (loss) carried forward +€69,887
new in 2025: €69,887
- Trade debts -€6,261
down €6,261 (-57.5%), from €10,889 to €4,628
- Tax, wage and social debts -€2,155
down €2,155 (-3.3%), from €64,805 to €62,650
- Gross operating margin +€11,702
up €11,702 (+13.3%), from €87,805 to €99,507
- Financial charges -€10,583
down €10,583 (-95.3%), from €11,106 to €523
- Financial income -€3,197
down €3,197 (-68.2%), from €4,686 to €1,489
of which Non-recurring financial income: -€3,993
- Depreciation +€2,841
new in 2025: €2,841
- Taxes +€1,533
up €1,533 (+6.8%), from €22,610 to €24,142
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 | €98,752 | €160,222 | +€61,470 | +62.2% |
| Fixed assets | 21/28 | €62 | €3,113 | +€3,051 | +4,921% |
| Tangible fixed assets | 22/27 | €0 | €3,051 | +€3,051 | |
| Furniture and vehicles | 24 | €0 | €3,051 | +€3,051 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €98,690 | €157,109 | +€58,419 | +59.2% |
| Stocks and contracts in progress | 3 | €6,621 | - | -€6,621 | |
| Stocks | 30/36 | €6,621 | - | -€6,621 | |
| Amounts receivable within one year | 40/41 | €74,146 | €104,003 | +€29,857 | +40.3% |
| Trade receivables | 40 | €52,647 | €70,295 | +€17,648 | +33.5% |
| Other amounts receivable | 41 | €21,499 | €33,707 | +€12,209 | +56.8% |
| Cash at bank and in hand | 54/58 | €17,923 | €51,652 | +€33,728 | +188% |
| Deferred charges and accrued income | 490/1 | - | €1,455 | +€1,455 | |
| Total equity and liabilities | 10/49 | €98,752 | €160,222 | +€61,470 | +62.2% |
| Equity | 10/15 | €23,057 | €92,944 | +€69,887 | +303% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €2,597 | €2,597 | = | 0.0% |
| Distributable reserves | 133 | €2,597 | €2,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €69,887 | +€69,887 | |
| Amounts payable | 17/49 | €75,695 | €67,278 | -€8,416 | -11.1% |
| Amounts payable within one year | 42/48 | €75,695 | €67,278 | -€8,416 | -11.1% |
| Trade debts | 44 | €10,889 | €4,628 | -€6,261 | -57.5% |
| Suppliers | 440/4 | €10,889 | €4,628 | -€6,261 | -57.5% |
| Taxes, remuneration and social security | 45 | €64,805 | €62,650 | -€2,155 | -3.3% |
| Taxes | 450/3 | €64,805 | €62,650 | -€2,155 | -3.3% |
| Remuneration, social security and pensions | 62 | - | €724 | +€724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,841 | +€2,841 | |
| Other operating charges | 640/8 | €4,001 | €2,879 | -€1,122 | -28.0% |
| Non-recurring operating charges | 66A | €10,289 | - | -€10,289 | |
| Gross operating margin | 9900 | €87,805 | €99,507 | +€11,702 | +13.3% |
| Operating profit (loss) | 9901 | €73,516 | €93,063 | +€19,547 | +26.6% |
| Financial income | 75/76B | €4,686 | €1,489 | -€3,197 | -68.2% |
| Recurring financial income | 75 | €693 | €1,489 | +€796 | +115% |
| Non-recurring financial income | 76B | €3,993 | - | -€3,993 | |
| Financial charges | 65/66B | €11,106 | €523 | -€10,583 | -95.3% |
| Recurring financial charges | 65 | €11,106 | €523 | -€10,583 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | €67,096 | €94,029 | +€26,933 | +40.1% |
| Income taxes | 67/77 | €22,610 | €24,142 | +€1,533 | +6.8% |
| Profit (loss) for the period | 9904 | €44,486 | €69,887 | +€25,401 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,486 | €69,887 | +€25,401 | +57.1% |
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 28 October 2026 via checked.be.