ABI: 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.
ABI
Largest movements
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Stocks and contracts +€110,059
up €110,059 (+51.8%), from €212,464 to €322,523
- Cash -€55,244
down €55,244 (-9.7%), from €567,977 to €512,732
mainly Contributions, distributions and other (-€516,000) and Current portion of long-term debt (-€508,418)
- Receivables within one year -€33,194
down €33,194 (-9.3%), from €356,082 to €322,888
of which Other amounts receivable: -€33,194
- Tangible fixed assets -€24,957
down €24,957 (-39.1%), from €63,896 to €38,940
of which Furniture and vehicles: -€16,665
- Current portion of long-term debt -€508,418
down €508,418 (-100.0%), from €508,459 to €41
- Reserves -€498,194
down €498,194 (-48.8%), from €1.0m to €523,368
- Other debts +€495,928
up €495,928 (+437.6%), from €113,323 to €609,251
- Gross operating margin -€298,963
down €298,963 (-87.1%), from €343,153 to €44,190
- Taxes -€83,742
down €83,742 (-92.0%), from €91,067 to €7,325
- Write-downs +€55,000
no longer reported in 2025 (was -€55,000)
- Other operating charges -€52,606
down €52,606 (-88.5%), from €59,436 to €6,830
- Financial charges -€18,819
down €18,819 (-90.6%), from €20,778 to €1,959
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 | €1,714,755 | €1,207,362 | -€507,393 | -29.6% |
| Fixed assets | 21/28 | €74,046 | €49,090 | -€24,957 | -33.7% |
| Tangible fixed assets | 22/27 | €63,896 | €38,940 | -€24,957 | -39.1% |
| Furniture and vehicles | 24 | €39,567 | €22,902 | -€16,665 | -42.1% |
| Other tangible fixed assets | 26 | €24,329 | €16,038 | -€8,291 | -34.1% |
| Financial fixed assets | 28 | €10,150 | €10,150 | = | 0.0% |
| Current assets | 29/58 | €1,640,708 | €1,158,272 | -€482,437 | -29.4% |
| Stocks and contracts in progress | 3 | €212,464 | €322,523 | +€110,059 | +51.8% |
| Stocks | 30/36 | €212,464 | €322,523 | +€110,059 | +51.8% |
| Amounts receivable within one year | 40/41 | €356,082 | €322,888 | -€33,194 | -9.3% |
| Trade receivables | 40 | €9,000 | €9,000 | = | 0.0% |
| Other amounts receivable | 41 | €347,082 | €313,888 | -€33,194 | -9.6% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €567,977 | €512,732 | -€55,244 | -9.7% |
| Deferred charges and accrued income | 490/1 | €4,186 | €129 | -€4,057 | -96.9% |
| Total equity and liabilities | 10/49 | €1,714,755 | €1,207,362 | -€507,393 | -29.6% |
| Equity | 10/15 | €1,090,037 | €591,843 | -€498,194 | -45.7% |
| Contributions | 10/11 | €68,475 | €68,475 | = | 0.0% |
| Reserves | 13 | €1,021,562 | €523,368 | -€498,194 | -48.8% |
| Distributable reserves | 133 | €1,021,562 | €523,368 | -€498,194 | -48.8% |
| Amounts payable | 17/49 | €624,717 | €615,518 | -€9,199 | -1.5% |
| Amounts payable within one year | 42/48 | €622,326 | €614,318 | -€8,007 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €508,459 | €41 | -€508,418 | -100.0% |
| Trade debts | 44 | €424 | €820 | +€396 | +93.5% |
| Suppliers | 440/4 | €424 | €820 | +€396 | +93.5% |
| Taxes, remuneration and social security | 45 | €120 | €4,206 | +€4,086 | +3405.0% |
| Taxes | 450/3 | - | €4,206 | +€4,206 | |
| Remuneration and social security | 454/9 | €120 | - | -€120 | |
| Other amounts payable | 47/48 | €113,323 | €609,251 | +€495,928 | +437.6% |
| Accrued charges and deferred income | 492/3 | €2,392 | €1,200 | -€1,192 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,070 | €25,626 | -€2,444 | -8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€55,000 | - | +€55,000 | |
| Other operating charges | 640/8 | €59,436 | €6,830 | -€52,606 | -88.5% |
| Non-recurring operating charges | 66A | €850 | €4,928 | +€4,078 | +479.8% |
| Gross operating margin | 9900 | €343,153 | €44,190 | -€298,963 | -87.1% |
| Operating profit (loss) | 9901 | €309,797 | €6,806 | -€302,991 | -97.8% |
| Financial income | 75/76B | €21,188 | €20,284 | -€904 | -4.3% |
| Recurring financial income | 75 | €21,188 | €20,284 | -€904 | -4.3% |
| Financial charges | 65/66B | €20,778 | €1,959 | -€18,819 | -90.6% |
| Recurring financial charges | 65 | €20,778 | €1,959 | -€18,819 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €310,207 | €25,131 | -€285,076 | -91.9% |
| Income taxes | 67/77 | €91,067 | €7,325 | -€83,742 | -92.0% |
| Profit (loss) for the period | 9904 | €219,140 | €17,806 | -€201,334 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €219,140 | €17,806 | -€201,334 | -91.9% |
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 8 October 2026 via checked.be.