Abi-BasNat: 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.
Abi-BasNat
Largest movements
- Cash +€8,529
up €8,529 (+27.1%), from €31,499 to €40,028
mainly Net result for the year (+€14,015) and Deferred charges and accrued income (+€2,532)
- Tangible fixed assets +€5,548
new in 2025: €5,548
- Deferred charges and accrued income -€2,532
down €2,532 (-57.0%), from €4,446 to €1,914
- Receivables within one year -€1,706
down €1,706 (-19.4%), from €8,812 to €7,106
of which Trade receivables: -€1,946
- Profit (loss) carried forward +€14,015
up €14,015 (+41.0%), from €34,141 to €48,156
- Tax, wage and social debts -€4,262
down €4,262 (-56.0%), from €7,616 to €3,354
- Gross operating margin +€3,849
up €3,849 (+20.5%), from €18,760 to €22,609
- Depreciation +€1,005
new in 2025: €1,005
- Financial charges +€860
up €860 (+72.0%), from €1,194 to €2,053
- Taxes +€580
up €580 (+11.1%), from €5,221 to €5,801
- Financial income +€524
up €524 (+5239500.0%), from €0 to €524
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 | €44,757 | €54,596 | +€9,838 | +22.0% |
| Fixed assets | 21/28 | - | €5,548 | +€5,548 | |
| Tangible fixed assets | 22/27 | - | €5,548 | +€5,548 | |
| Land and buildings | 22 | - | €5,548 | +€5,548 | |
| Current assets | 29/58 | €44,757 | €49,048 | +€4,291 | +9.6% |
| Amounts receivable within one year | 40/41 | €8,812 | €7,106 | -€1,706 | -19.4% |
| Trade receivables | 40 | €2,597 | €652 | -€1,946 | -74.9% |
| Other amounts receivable | 41 | €6,215 | €6,455 | +€240 | +3.9% |
| Cash at bank and in hand | 54/58 | €31,499 | €40,028 | +€8,529 | +27.1% |
| Deferred charges and accrued income | 490/1 | €4,446 | €1,914 | -€2,532 | -57.0% |
| Total equity and liabilities | 10/49 | €44,757 | €54,596 | +€9,838 | +22.0% |
| Equity | 10/15 | €37,141 | €51,156 | +€14,015 | +37.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,141 | €48,156 | +€14,015 | +41.0% |
| Amounts payable | 17/49 | €7,616 | €3,439 | -€4,177 | -54.8% |
| Amounts payable within one year | 42/48 | €7,616 | €3,439 | -€4,177 | -54.8% |
| Trade debts | 44 | €0 | €85 | +€85 | |
| Suppliers | 440/4 | €0 | €85 | +€85 | |
| Taxes, remuneration and social security | 45 | €7,616 | €3,354 | -€4,262 | -56.0% |
| Taxes | 450/3 | €7,616 | €3,354 | -€4,262 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,005 | +€1,005 | |
| Other operating charges | 640/8 | €378 | €259 | -€120 | -31.6% |
| Non-recurring operating charges | 66A | €1,998 | - | -€1,998 | |
| Gross operating margin | 9900 | €18,760 | €22,609 | +€3,849 | +20.5% |
| Operating profit (loss) | 9901 | €16,384 | €21,345 | +€4,960 | +30.3% |
| Financial income | 75/76B | €0 | €524 | +€524 | +5239500.0% |
| Recurring financial income | 75 | €0 | €524 | +€524 | +5239500.0% |
| Financial charges | 65/66B | €1,194 | €2,053 | +€860 | +72.0% |
| Recurring financial charges | 65 | €1,194 | €2,053 | +€860 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | €15,191 | €19,816 | +€4,625 | +30.4% |
| Income taxes | 67/77 | €5,221 | €5,801 | +€580 | +11.1% |
| Profit (loss) for the period | 9904 | €9,970 | €14,015 | +€4,045 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,970 | €14,015 | +€4,045 | +40.6% |
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 12 October 2026 via checked.be.