ABI Management: 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 Management
Largest movements
- Cash +€58,415
up €58,415 (+273.8%), from €21,333 to €79,748
mainly Net result for the year (+€46,848) and Other debts (+€24,047)
- Tangible fixed assets +€5,893
up €5,893 (+302.1%), from €1,950 to €7,843
of which Other tangible fixed assets: +€5,066
- Receivables within one year -€5,302
down €5,302 (-54.2%), from €9,777 to €4,475
of which Trade receivables: -€5,366
- Receivables after one year -€1,500
down €1,500 (-9.0%), from €16,600 to €15,100
- Other debts +€24,047
up €24,047 (+2770.5%), from €868 to €24,915
- Profit (loss) carried forward +€22,015
up €22,015 (+104.4%), from €21,078 to €43,093
- Tax, wage and social debts +€15,165
up €15,165 (+96.6%), from €15,702 to €30,868
- Trade debts -€5,824
down €5,824 (-53.5%), from €10,884 to €5,060
- Advances received +€2,832
up €2,832 (+1002.3%), from €283 to €3,115
- Gross operating margin +€49,405
up €49,405 (+230.9%), from €21,393 to €70,799
- Other operating charges +€7,125
up €7,125 (+2027.0%), from €352 to €7,476
- Taxes +€6,993
up €6,993 (+138.4%), from €5,054 to €12,047
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 | €50,315 | €108,550 | +€58,235 | +115.7% |
| Fixed assets | 21/28 | €2,313 | €8,206 | +€5,893 | +254.7% |
| Tangible fixed assets | 22/27 | €1,950 | €7,843 | +€5,893 | +302.1% |
| Furniture and vehicles | 24 | €1,950 | €2,777 | +€826 | +42.4% |
| Other tangible fixed assets | 26 | - | €5,066 | +€5,066 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €48,001 | €100,344 | +€52,343 | +109.0% |
| Amounts receivable after more than one year | 29 | €16,600 | €15,100 | -€1,500 | -9.0% |
| Other amounts receivable | 291 | €16,600 | €15,100 | -€1,500 | -9.0% |
| Amounts receivable within one year | 40/41 | €9,777 | €4,475 | -€5,302 | -54.2% |
| Trade receivables | 40 | €9,777 | €4,411 | -€5,366 | -54.9% |
| Other amounts receivable | 41 | - | €64 | +€64 | |
| Cash at bank and in hand | 54/58 | €21,333 | €79,748 | +€58,415 | +273.8% |
| Deferred charges and accrued income | 490/1 | €291 | €1,021 | +€730 | +251.4% |
| Total equity and liabilities | 10/49 | €50,315 | €108,550 | +€58,235 | +115.7% |
| Equity | 10/15 | €22,578 | €44,593 | +€22,015 | +97.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,078 | €43,093 | +€22,015 | +104.4% |
| Amounts payable | 17/49 | €27,736 | €63,957 | +€36,220 | +130.6% |
| Amounts payable within one year | 42/48 | €27,736 | €63,957 | +€36,220 | +130.6% |
| Trade debts | 44 | €10,884 | €5,060 | -€5,824 | -53.5% |
| Suppliers | 440/4 | €10,884 | €5,060 | -€5,824 | -53.5% |
| Advances received on contracts in progress | 46 | €283 | €3,115 | +€2,832 | +1002.3% |
| Taxes, remuneration and social security | 45 | €15,702 | €30,868 | +€15,165 | +96.6% |
| Taxes | 450/3 | €15,702 | €30,868 | +€15,165 | +96.6% |
| Other amounts payable | 47/48 | €868 | €24,915 | +€24,047 | +2770.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €1,251 | +€256 | +25.8% |
| Other operating charges | 640/8 | €352 | €7,476 | +€7,125 | +2027.0% |
| Gross operating margin | 9900 | €21,393 | €70,799 | +€49,405 | +230.9% |
| Operating profit (loss) | 9901 | €20,048 | €62,072 | +€42,024 | +209.6% |
| Financial income | 75/76B | €291 | €555 | +€264 | +91.0% |
| Recurring financial income | 75 | €291 | €555 | +€264 | +91.0% |
| Financial charges | 65/66B | €3,656 | €3,731 | +€76 | +2.1% |
| Recurring financial charges | 65 | €3,656 | €3,731 | +€76 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €16,683 | €58,895 | +€42,213 | +253.0% |
| Income taxes | 67/77 | €5,054 | €12,047 | +€6,993 | +138.4% |
| Profit (loss) for the period | 9904 | €11,628 | €46,848 | +€35,220 | +302.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,628 | €46,848 | +€35,220 | +302.9% |
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 30 September 2026 via checked.be.