ABEJIT BV: 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.
ABEJIT BV
Largest movements
- Current investments -€200,010
down €200,010 (-100.0%), from €200,010 to €0
- Cash +€104,535
up €104,535 (+197.5%), from €52,939 to €157,474
mainly Current investments (+€200,010) and Net result for the year (+€101,631)
- Stocks and contracts +€6,500
new in 2025: €6,500
- Receivables within one year +€5,292
up €5,292 (+16.7%), from €31,780 to €37,072
of which Trade receivables: +€2,906
- Deferred charges and accrued income -€3,672
down €3,672 (-98.7%), from €3,721 to €49
- Reserves -€89,713
down €89,713 (-51.7%), from €173,551 to €83,837
- Tax, wage and social debts +€3,902
up €3,902 (+112.7%), from €3,464 to €7,366
- Other debts -€3,444
down €3,444 (-3.6%), from €94,630 to €91,186
- Gross operating margin +€7,148
up €7,148 (+5.5%), from €131,099 to €138,246
- Depreciation -€2,444
down €2,444 (-59.3%), from €4,120 to €1,676
- Taxes +€2,096
up €2,096 (+6.5%), from €32,427 to €34,522
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 | €290,741 | €201,710 | -€89,031 | -30.6% |
| Fixed assets | 21/28 | €2,291 | €616 | -€1,676 | -73.1% |
| Tangible fixed assets | 22/27 | €2,291 | €616 | -€1,676 | -73.1% |
| Plant, machinery and equipment | 23 | €626 | €0 | -€626 | -100.0% |
| Furniture and vehicles | 24 | €1,666 | €616 | -€1,050 | -63.0% |
| Current assets | 29/58 | €288,450 | €201,094 | -€87,356 | -30.3% |
| Stocks and contracts in progress | 3 | - | €6,500 | +€6,500 | |
| Contracts in progress | 37 | - | €6,500 | +€6,500 | |
| Amounts receivable within one year | 40/41 | €31,780 | €37,072 | +€5,292 | +16.7% |
| Trade receivables | 40 | €30,855 | €33,761 | +€2,906 | +9.4% |
| Other amounts receivable | 41 | €925 | €3,311 | +€2,386 | +257.8% |
| Current investments | 50/53 | €200,010 | €0 | -€200,010 | -100.0% |
| Cash at bank and in hand | 54/58 | €52,939 | €157,474 | +€104,535 | +197.5% |
| Deferred charges and accrued income | 490/1 | €3,721 | €49 | -€3,672 | -98.7% |
| Total equity and liabilities | 10/49 | €290,741 | €201,710 | -€89,031 | -30.6% |
| Equity | 10/15 | €192,151 | €102,437 | -€89,713 | -46.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,551 | €83,837 | -€89,713 | -51.7% |
| Distributable reserves | 133 | €173,551 | €83,837 | -€89,713 | -51.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,590 | €99,272 | +€682 | +0.7% |
| Amounts payable within one year | 42/48 | €98,590 | €99,272 | +€682 | +0.7% |
| Trade debts | 44 | €497 | €721 | +€224 | +45.0% |
| Suppliers | 440/4 | €497 | €721 | +€224 | +45.0% |
| Taxes, remuneration and social security | 45 | €3,464 | €7,366 | +€3,902 | +112.7% |
| Taxes | 450/3 | €3,464 | €7,366 | +€3,902 | +112.7% |
| Other amounts payable | 47/48 | €94,630 | €91,186 | -€3,444 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,120 | €1,676 | -€2,444 | -59.3% |
| Other operating charges | 640/8 | €840 | €932 | +€92 | +10.9% |
| Gross operating margin | 9900 | €131,099 | €138,246 | +€7,148 | +5.5% |
| Operating profit (loss) | 9901 | €126,139 | €135,639 | +€9,500 | +7.5% |
| Financial income | 75/76B | €698 | €589 | -€109 | -15.6% |
| Recurring financial income | 75 | €698 | €589 | -€109 | -15.6% |
| Financial charges | 65/66B | €59 | €75 | +€16 | +28.0% |
| Recurring financial charges | 65 | €59 | €75 | +€16 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €126,778 | €136,153 | +€9,375 | +7.4% |
| Income taxes | 67/77 | €32,427 | €34,522 | +€2,096 | +6.5% |
| Profit (loss) for the period | 9904 | €94,352 | €101,631 | +€7,279 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,352 | €101,631 | +€7,279 | +7.7% |
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 4 October 2026 via checked.be.