ABHI: 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.
ABHI
Largest movements
- Receivables within one year +€96,729
up €96,729 (+54.8%), from €176,358 to €273,087
of which Other amounts receivable: +€68,390
- Deferred charges and accrued income +€10,273
new in 2025: €10,273
- Trade debts +€61,652
up €61,652 (+1424.8%), from €4,327 to €65,979
- Reserves +€43,580
up €43,580 (+30.1%), from €144,936 to €188,516
- Tax, wage and social debts +€14,465
up €14,465 (+113.5%), from €12,748 to €27,213
of which Taxes: +€12,673
- Short-term financial debts -€12,500
down €12,500 (-100.0%), from €12,500 to €0
- Gross operating margin -€66,466
down €66,466 (-58.6%), from €113,481 to €47,015
- Taxes -€15,031
down €15,031 (-53.8%), from €27,916 to €12,885
- Financial income +€2,369
up €2,369 (+30.0%), from €7,899 to €10,268
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 | €176,511 | €283,708 | +€107,197 | +60.7% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €176,451 | €283,648 | +€107,197 | +60.8% |
| Amounts receivable within one year | 40/41 | €176,358 | €273,087 | +€96,729 | +54.8% |
| Trade receivables | 40 | €20,717 | €49,056 | +€28,339 | +136.8% |
| Other amounts receivable | 41 | €155,641 | €224,031 | +€68,390 | +43.9% |
| Cash at bank and in hand | 54/58 | €93 | €287 | +€195 | +209.7% |
| Deferred charges and accrued income | 490/1 | - | €10,273 | +€10,273 | |
| Total equity and liabilities | 10/49 | €176,511 | €283,708 | +€107,197 | +60.7% |
| Equity | 10/15 | €146,936 | €190,516 | +€43,580 | +29.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €144,936 | €188,516 | +€43,580 | +30.1% |
| Distributable reserves | 133 | €144,936 | €188,516 | +€43,580 | +30.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,575 | €93,192 | +€63,617 | +215.1% |
| Amounts payable within one year | 42/48 | €29,575 | €93,192 | +€63,617 | +215.1% |
| Financial debts | 43 | €12,500 | €0 | -€12,500 | -100.0% |
| Credit institutions | 430/8 | €12,500 | €0 | -€12,500 | -100.0% |
| Trade debts | 44 | €4,327 | €65,979 | +€61,652 | +1424.8% |
| Suppliers | 440/4 | €4,327 | €65,979 | +€61,652 | +1424.8% |
| Taxes, remuneration and social security | 45 | €12,748 | €27,213 | +€14,465 | +113.5% |
| Taxes | 450/3 | €10,416 | €23,089 | +€12,673 | +121.7% |
| Remuneration and social security | 454/9 | €2,332 | €4,125 | +€1,792 | +76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €98 | €0 | -€98 | -100.0% |
| Gross operating margin | 9900 | €113,481 | €47,015 | -€66,466 | -58.6% |
| Operating profit (loss) | 9901 | €113,383 | €47,015 | -€66,368 | -58.5% |
| Financial income | 75/76B | €7,899 | €10,268 | +€2,369 | +30.0% |
| Recurring financial income | 75 | €7,899 | €10,268 | +€2,369 | +30.0% |
| Financial charges | 65/66B | €1,799 | €818 | -€981 | -54.5% |
| Recurring financial charges | 65 | €1,799 | €818 | -€981 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €119,483 | €56,465 | -€63,019 | -52.7% |
| Income taxes | 67/77 | €27,916 | €12,885 | -€15,031 | -53.8% |
| Profit (loss) for the period | 9904 | €91,567 | €43,580 | -€47,988 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €91,567 | €43,580 | -€47,988 | -52.4% |
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 10 October 2026 via checked.be.