ABDIJSCHOOL: 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.
ABDIJSCHOOL
Largest movements
- Stocks and contracts -€356,424
down €356,424 (-67.5%), from €528,324 to €171,900
- Financial fixed assets +€245,257
up €245,257 (+8.5%), from €2.9m to €3.1m
- Cash +€241,088
up €241,088 (+17,290%), from €1,394 to €242,482
mainly Stocks and contracts (+€356,424) and Net result for the year (+€88,157)
- Reserves +€88,000
up €88,000 (+5.1%), from €1.7m to €1.8m
of which Distributable reserves: +€83,592
- Gross operating margin -€767,017
down €767,017 (-87.0%), from €881,563 to €114,546
- Taxes -€209,633
down €209,633 (-86.7%), from €241,724 to €32,091
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 | €3,419,058 | €3,549,183 | +€130,125 | +3.8% |
| Fixed assets | 21/28 | €2,889,339 | €3,134,596 | +€245,257 | +8.5% |
| Financial fixed assets | 28 | €2,889,339 | €3,134,596 | +€245,257 | +8.5% |
| Current assets | 29/58 | €529,719 | €414,586 | -€115,132 | -21.7% |
| Stocks and contracts in progress | 3 | €528,324 | €171,900 | -€356,424 | -67.5% |
| Stocks | 30/36 | €528,324 | €171,900 | -€356,424 | -67.5% |
| Amounts receivable within one year | 40/41 | - | €204 | +€204 | |
| Trade receivables | 40 | - | €204 | +€204 | |
| Cash at bank and in hand | 54/58 | €1,394 | €242,482 | +€241,088 | +17,290% |
| Total equity and liabilities | 10/49 | €3,419,058 | €3,549,183 | +€130,125 | +3.8% |
| Equity | 10/15 | €3,166,184 | €3,254,341 | +€88,157 | +2.8% |
| Contributions | 10/11 | €1,432,709 | €1,432,709 | = | 0.0% |
| Capital | 10 | €1,432,709 | €1,432,709 | = | 0.0% |
| Issued capital | 100 | €1,432,709 | €1,432,709 | = | 0.0% |
| Reserves | 13 | €1,733,000 | €1,821,000 | +€88,000 | +5.1% |
| Non-distributable reserves | 130/1 | €86,674 | €91,082 | +€4,408 | +5.1% |
| Legal reserve | 130 | €86,674 | €91,082 | +€4,408 | +5.1% |
| Distributable reserves | 133 | €1,646,326 | €1,729,918 | +€83,592 | +5.1% |
| Profit (loss) carried forward | 14 | €476 | €632 | +€157 | +32.9% |
| Amounts payable | 17/49 | €252,873 | €294,842 | +€41,969 | +16.6% |
| Amounts payable within one year | 42/48 | €252,873 | €294,570 | +€41,696 | +16.5% |
| Trade debts | 44 | €1,149 | €20,754 | +€19,605 | +1,706% |
| Suppliers | 440/4 | €1,149 | €20,754 | +€19,605 | +1,706% |
| Taxes, remuneration and social security | 45 | €241,724 | €273,815 | +€32,091 | +13.3% |
| Taxes | 450/3 | €241,724 | €273,815 | +€32,091 | +13.3% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €272 | +€272 | |
| Other operating charges | 640/8 | €1,053 | €4,290 | +€3,237 | +308% |
| Gross operating margin | 9900 | €881,563 | €114,546 | -€767,017 | -87.0% |
| Operating profit (loss) | 9901 | €880,511 | €110,256 | -€770,254 | -87.5% |
| Financial income | 75/76B | €6,983 | €10,733 | +€3,750 | +53.7% |
| Recurring financial income | 75 | €6,983 | €10,733 | +€3,750 | +53.7% |
| Financial charges | 65/66B | €433 | €742 | +€309 | +71.5% |
| Recurring financial charges | 65 | €433 | €742 | +€309 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €887,061 | €120,248 | -€766,814 | -86.4% |
| Income taxes | 67/77 | €241,724 | €32,091 | -€209,633 | -86.7% |
| Profit (loss) for the period | 9904 | €645,337 | €88,157 | -€557,181 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €645,337 | €88,157 | -€557,181 | -86.3% |
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 13 October 2026 via checked.be.