ABDRIM: 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.
ABDRIM
Largest movements
- Tangible fixed assets -€161,014
down €161,014 (-99.9%), from €161,215 to €201
of which Land and buildings: -€130,551
- Receivables within one year -€123,296
down €123,296 (-99.9%), from €123,373 to €77
of which Trade receivables: -€66,358
- Cash -€15,018
down €15,018 (-95.9%), from €15,666 to €648
mainly Other debts (-€183,110) and Net result for the year (-€115,587)
- Deferred charges and accrued income +€3,821
up €3,821 (+7540.1%), from €51 to €3,872
- Other debts -€183,110
down €183,110 (-20.3%), from €901,139 to €718,029
- Profit (loss) carried forward -€115,587
down €115,587 (-16.6%), from -€695,391 to -€810,978
- Other operating charges +€55,992
up €55,992 (+135.0%), from €41,483 to €97,475
- Gross operating margin -€21,666
down €21,666, from €6,633 to -€15,033
- Depreciation -€11,843
down €11,843 (-82.9%), from €14,290 to €2,447
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 | €302,630 | €4,798 | -€297,832 | -98.4% |
| Fixed assets | 21/28 | €163,540 | €201 | -€163,339 | -99.9% |
| Tangible fixed assets | 22/27 | €161,215 | €201 | -€161,014 | -99.9% |
| Land and buildings | 22 | €130,551 | €0 | -€130,551 | -100.0% |
| Plant, machinery and equipment | 23 | €28,015 | €0 | -€28,015 | -100.0% |
| Furniture and vehicles | 24 | €2,649 | €201 | -€2,447 | -92.4% |
| Financial fixed assets | 28 | €2,325 | €0 | -€2,325 | -100.0% |
| Current assets | 29/58 | €139,090 | €4,597 | -€134,493 | -96.7% |
| Amounts receivable within one year | 40/41 | €123,373 | €77 | -€123,296 | -99.9% |
| Trade receivables | 40 | €66,358 | €0 | -€66,358 | -100.0% |
| Other amounts receivable | 41 | €57,015 | €77 | -€56,938 | -99.9% |
| Cash at bank and in hand | 54/58 | €15,666 | €648 | -€15,018 | -95.9% |
| Deferred charges and accrued income | 490/1 | €51 | €3,872 | +€3,821 | +7540.1% |
| Total equity and liabilities | 10/49 | €302,630 | €4,798 | -€297,832 | -98.4% |
| Equity | 10/15 | -€601,414 | -€717,001 | -€115,587 | -19.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €18,977 | €18,977 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,652 | €1,652 | = | 0.0% |
| Legal reserve | 130 | €1,652 | €1,652 | = | 0.0% |
| Distributable reserves | 133 | €17,325 | €17,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€695,391 | -€810,978 | -€115,587 | -16.6% |
| Amounts payable | 17/49 | €904,043 | €721,799 | -€182,244 | -20.2% |
| Amounts payable within one year | 42/48 | €904,043 | €721,799 | -€182,244 | -20.2% |
| Trade debts | 44 | €2,691 | €3,317 | +€626 | +23.3% |
| Suppliers | 440/4 | €2,691 | €3,317 | +€626 | +23.3% |
| Taxes, remuneration and social security | 45 | €213 | €453 | +€240 | +112.3% |
| Taxes | 450/3 | €213 | €453 | +€240 | +112.3% |
| Other amounts payable | 47/48 | €901,139 | €718,029 | -€183,110 | -20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,290 | €2,447 | -€11,843 | -82.9% |
| Other operating charges | 640/8 | €41,483 | €97,475 | +€55,992 | +135.0% |
| Gross operating margin | 9900 | €6,633 | -€15,033 | -€21,666 | |
| Operating profit (loss) | 9901 | -€49,140 | -€114,955 | -€65,816 | -133.9% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €530 | €486 | -€44 | -8.3% |
| Recurring financial charges | 65 | €530 | €486 | -€44 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€49,665 | -€115,441 | -€65,776 | -132.4% |
| Income taxes | 67/77 | €168 | €146 | -€22 | -12.9% |
| Profit (loss) for the period | 9904 | -€49,833 | -€115,587 | -€65,754 | -131.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,833 | -€115,587 | -€65,754 | -131.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.