ABHI SINGH: 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.
ABHI SINGH
Largest movements
- Stocks and contracts +€30,168
up €30,168 (+154.7%), from €19,500 to €49,668
- Cash -€10,869
down €10,869 (-89.9%), from €12,093 to €1,224
mainly Stocks and contracts (-€30,168) and Trade debts (-€10,608)
- Deferred charges and accrued income -€9,720
no longer reported in 2025 (was €9,720)
- Other debts +€10,868
new in 2025: €10,868
- Profit (loss) carried forward +€10,804
up €10,804 (+59.1%), from €18,269 to €29,073
- Trade debts -€10,608
no longer reported in 2025 (was €10,608)
- Tax, wage and social debts -€1,686
down €1,686 (-22.1%), from €7,638 to €5,952
- Turnover +€180,377
up €180,377 (+29.3%), from €614,990 to €795,367
- Purchases and services +€164,170
up €164,170 (+28.4%), from €577,522 to €741,692
- Staff costs +€20,567
up €20,567 (+93.0%), from €22,115 to €42,682
- Gross operating margin +€16,185
up €16,185 (+43.0%), from €37,656 to €53,841
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 | €41,515 | €50,893 | +€9,378 | +22.6% |
| Current assets | 29/58 | €41,515 | €50,893 | +€9,378 | +22.6% |
| Stocks and contracts in progress | 3 | €19,500 | €49,668 | +€30,168 | +154.7% |
| Stocks | 30/36 | €19,500 | €49,668 | +€30,168 | +154.7% |
| Amounts receivable within one year | 40/41 | €201 | - | -€201 | |
| Other amounts receivable | 41 | €201 | - | -€201 | |
| Cash at bank and in hand | 54/58 | €12,093 | €1,224 | -€10,869 | -89.9% |
| Deferred charges and accrued income | 490/1 | €9,720 | - | -€9,720 | |
| Total equity and liabilities | 10/49 | €41,515 | €50,893 | +€9,378 | +22.6% |
| Equity | 10/15 | €23,269 | €34,073 | +€10,804 | +46.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,269 | €29,073 | +€10,804 | +59.1% |
| Amounts payable | 17/49 | €18,246 | €16,820 | -€1,426 | -7.8% |
| Amounts payable within one year | 42/48 | €18,246 | €16,820 | -€1,426 | -7.8% |
| Trade debts | 44 | €10,608 | - | -€10,608 | |
| Suppliers | 440/4 | €10,608 | - | -€10,608 | |
| Taxes, remuneration and social security | 45 | €7,638 | €5,952 | -€1,686 | -22.1% |
| Taxes | 450/3 | €7,638 | €5,952 | -€1,686 | -22.1% |
| Other amounts payable | 47/48 | - | €10,868 | +€10,868 | |
| Turnover | 70 | €614,990 | €795,367 | +€180,377 | +29.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €577,522 | €741,692 | +€164,170 | +28.4% |
| Remuneration, social security and pensions | 62 | €22,115 | €42,682 | +€20,567 | +93.0% |
| Other operating charges | 640/8 | €5,492 | - | -€5,492 | |
| Gross operating margin | 9900 | €37,656 | €53,841 | +€16,185 | +43.0% |
| Operating profit (loss) | 9901 | €10,050 | €11,159 | +€1,109 | +11.0% |
| Financial charges | 65/66B | €328 | €355 | +€27 | +8.2% |
| Recurring financial charges | 65 | €328 | €355 | +€27 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €9,722 | €10,804 | +€1,082 | +11.1% |
| Profit (loss) for the period | 9904 | €9,722 | €10,804 | +€1,082 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,722 | €10,804 | +€1,082 | +11.1% |
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 1 October 2026 via checked.be.