ABDIS: 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.
ABDIS
Largest movements
- Cash -€7,938
down €7,938 (-87.6%), from €9,061 to €1,123
mainly Stocks and contracts (-€5,200) and Other debts (-€2,713)
- Stocks and contracts +€5,200
up €5,200 (+38.4%), from €13,546 to €18,746
- Receivables within one year +€2,257
up €2,257 (+341.8%), from €660 to €2,917
- Deferred charges and accrued income +€1,576
up €1,576 (+812.7%), from €194 to €1,770
- Other debts -€2,713
down €2,713 (-30.9%), from €8,765 to €6,053
- Tax, wage and social debts +€2,132
up €2,132 (+282.5%), from €755 to €2,887
of which Taxes: +€2,008
- Trade debts +€1,038
up €1,038 (+137.2%), from €756 to €1,794
- Accrued charges and deferred income +€356
new in 2025: €356
- Profit (loss) carried forward +€282
up €282 (+10.7%), from -€2,625 to -€2,344
- Financial charges -€405
down €405 (-57.5%), from €705 to €299
- Taxes +€191
up €191 (+70.5%), from €270 to €461
- Gross operating margin -€123
down €123 (-10.5%), from €1,165 to €1,042
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 | €26,461 | €27,556 | +€1,095 | +4.1% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €23,461 | €24,556 | +€1,095 | +4.7% |
| Stocks and contracts in progress | 3 | €13,546 | €18,746 | +€5,200 | +38.4% |
| Stocks | 30/36 | €13,546 | €18,746 | +€5,200 | +38.4% |
| Amounts receivable within one year | 40/41 | €660 | €2,917 | +€2,257 | +341.8% |
| Other amounts receivable | 41 | €660 | €2,917 | +€2,257 | +341.8% |
| Cash at bank and in hand | 54/58 | €9,061 | €1,123 | -€7,938 | -87.6% |
| Deferred charges and accrued income | 490/1 | €194 | €1,770 | +€1,576 | +812.7% |
| Total equity and liabilities | 10/49 | €26,461 | €27,556 | +€1,095 | +4.1% |
| Equity | 10/15 | €16,185 | €16,466 | +€282 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €210 | €210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €210 | €210 | = | 0.0% |
| Legal reserve | 130 | €210 | €210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,625 | -€2,344 | +€282 | +10.7% |
| Amounts payable | 17/49 | €10,276 | €11,089 | +€813 | +7.9% |
| Amounts payable within one year | 42/48 | €10,276 | €10,733 | +€457 | +4.4% |
| Trade debts | 44 | €756 | €1,794 | +€1,038 | +137.2% |
| Suppliers | 440/4 | €756 | €1,794 | +€1,038 | +137.2% |
| Taxes, remuneration and social security | 45 | €755 | €2,887 | +€2,132 | +282.5% |
| Taxes | 450/3 | - | €2,008 | +€2,008 | |
| Remuneration and social security | 454/9 | €755 | €878 | +€124 | +16.4% |
| Other amounts payable | 47/48 | €8,765 | €6,053 | -€2,713 | -30.9% |
| Accrued charges and deferred income | 492/3 | - | €356 | +€356 | |
| Gross operating margin | 9900 | €1,165 | €1,042 | -€123 | -10.5% |
| Operating profit (loss) | 9901 | €1,165 | €1,042 | -€123 | -10.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €705 | €299 | -€405 | -57.5% |
| Recurring financial charges | 65 | €705 | €299 | -€405 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €462 | €743 | +€281 | +60.8% |
| Income taxes | 67/77 | €270 | €461 | +€191 | +70.5% |
| Profit (loss) for the period | 9904 | €191 | €282 | +€90 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €191 | €282 | +€90 | +47.1% |
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 12 October 2026 via checked.be.