ABDIJKE: 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.
ABDIJKE
Largest movements
- Receivables within one year -€88,541
down €88,541 (-84.6%), from €104,639 to €16,098
of which Trade receivables: -€87,295
- Tangible fixed assets +€24,200
up €24,200 (+31.9%), from €75,929 to €100,129
of which Other tangible fixed assets: +€29,131
- Cash -€15,207
down €15,207 (-10.9%), from €139,764 to €124,557
mainly Trade debts (-€97,136) and Investment in fixed assets (net) (-€38,904)
- Financial fixed assets -€7,000
down €7,000 (-30.3%), from €23,130 to €16,130
- Receivables after one year -€3,894
down €3,894 (-41.9%), from €9,296 to €5,402
- Trade debts -€97,136
down €97,136 (-72.3%), from €134,441 to €37,305
- Debts after one year +€35,360
up €35,360 (+69.8%), from €50,630 to €85,990
- Reserves -€30,914
down €30,914 (-37.6%), from €82,247 to €51,333
- Current portion of long-term debt -€4,802
down €4,802 (-24.0%), from €20,007 to €15,205
- Staff costs +€43,825
up €43,825 (+9.6%), from €454,576 to €498,401
- Gross operating margin +€16,219
up €16,219 (+3.4%), from €482,582 to €498,801
- Depreciation -€6,429
down €6,429 (-22.9%), from €28,133 to €21,704
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 | €363,508 | €269,032 | -€94,476 | -26.0% |
| Fixed assets | 21/28 | €99,059 | €116,259 | +€17,200 | +17.4% |
| Tangible fixed assets | 22/27 | €75,929 | €100,129 | +€24,200 | +31.9% |
| Plant, machinery and equipment | 23 | €31,830 | €27,725 | -€4,105 | -12.9% |
| Furniture and vehicles | 24 | €2,659 | €1,833 | -€826 | -31.1% |
| Other tangible fixed assets | 26 | €41,440 | €70,571 | +€29,131 | +70.3% |
| Financial fixed assets | 28 | €23,130 | €16,130 | -€7,000 | -30.3% |
| Current assets | 29/58 | €264,449 | €152,773 | -€111,676 | -42.2% |
| Amounts receivable after more than one year | 29 | €9,296 | €5,402 | -€3,894 | -41.9% |
| Other amounts receivable | 291 | €9,296 | €5,402 | -€3,894 | -41.9% |
| Stocks and contracts in progress | 3 | €5,306 | €4,757 | -€549 | -10.3% |
| Stocks | 30/36 | €5,306 | €4,757 | -€549 | -10.3% |
| Amounts receivable within one year | 40/41 | €104,639 | €16,098 | -€88,541 | -84.6% |
| Trade receivables | 40 | €87,295 | - | -€87,295 | |
| Other amounts receivable | 41 | €17,344 | €16,098 | -€1,246 | -7.2% |
| Cash at bank and in hand | 54/58 | €139,764 | €124,557 | -€15,207 | -10.9% |
| Deferred charges and accrued income | 490/1 | €5,444 | €1,959 | -€3,485 | -64.0% |
| Total equity and liabilities | 10/49 | €363,508 | €269,032 | -€94,476 | -26.0% |
| Equity | 10/15 | €82,339 | €51,426 | -€30,913 | -37.5% |
| Contributions | 10/11 | €92 | €93 | +€1 | +1.1% |
| Reserves | 13 | €82,247 | €51,333 | -€30,914 | -37.6% |
| Distributable reserves | 133 | €82,247 | €51,333 | -€30,914 | -37.6% |
| Amounts payable | 17/49 | €281,169 | €217,606 | -€63,563 | -22.6% |
| Amounts payable after more than one year | 17 | €50,630 | €85,990 | +€35,360 | +69.8% |
| Financial debts | 170/4 | €50,630 | €85,990 | +€35,360 | +69.8% |
| Amounts payable within one year | 42/48 | €230,539 | €131,616 | -€98,923 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €20,007 | €15,205 | -€4,802 | -24.0% |
| Trade debts | 44 | €134,441 | €37,305 | -€97,136 | -72.3% |
| Suppliers | 440/4 | €134,441 | €37,305 | -€97,136 | -72.3% |
| Taxes, remuneration and social security | 45 | €75,677 | €79,106 | +€3,429 | +4.5% |
| Taxes | 450/3 | €37,384 | €38,709 | +€1,325 | +3.5% |
| Remuneration and social security | 454/9 | €38,293 | €40,397 | +€2,104 | +5.5% |
| Other amounts payable | 47/48 | €414 | - | -€414 | |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €454,576 | €498,401 | +€43,825 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,133 | €21,704 | -€6,429 | -22.9% |
| Other operating charges | 640/8 | €3,509 | €4,548 | +€1,039 | +29.6% |
| Gross operating margin | 9900 | €482,582 | €498,801 | +€16,219 | +3.4% |
| Operating profit (loss) | 9901 | -€3,636 | -€25,852 | -€22,216 | -611.0% |
| Financial income | 75/76B | €71 | €48 | -€23 | -32.4% |
| Recurring financial income | 75 | €71 | €48 | -€23 | -32.4% |
| Financial charges | 65/66B | €6,786 | €5,110 | -€1,676 | -24.7% |
| Recurring financial charges | 65 | €6,786 | €5,110 | -€1,676 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,351 | -€30,914 | -€20,563 | -198.7% |
| Income taxes | 67/77 | €1,071 | - | -€1,071 | |
| Profit (loss) for the period | 9904 | -€11,422 | -€30,914 | -€19,492 | -170.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,422 | -€30,914 | -€19,492 | -170.7% |
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.