ABI PLACE: 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 PLACE
Largest movements
- Cash +€17,309
up €17,309 (+135%), from €12,775 to €30,084
mainly Depreciation (+€9,349) and Net result for the year (+€4,604)
- Tangible fixed assets -€9,349
down €9,349 (-6.5%), from €142,926 to €133,577
of which Land and buildings: -€6,763
- Reserves +€4,604
up €4,604 (+2,538%), from €181 to €4,786
- Trade debts +€2,529
up €2,529 (+168%), from €1,502 to €4,032
- Gross operating margin +€2,564
up €2,564 (+15.8%), from €16,194 to €18,757
- Taxes +€984
new in 2025: €984
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.
Derived cash bridge
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 | €155,798 | €164,217 | +€8,419 | +5.4% |
| Fixed assets | 21/28 | €142,926 | €133,577 | -€9,349 | -6.5% |
| Tangible fixed assets | 22/27 | €142,926 | €133,577 | -€9,349 | -6.5% |
| Land and buildings | 22 | €121,162 | €114,399 | -€6,763 | -5.6% |
| Other tangible fixed assets | 26 | €21,765 | €19,179 | -€2,586 | -11.9% |
| Current assets | 29/58 | €12,871 | €30,639 | +€17,768 | +138% |
| Amounts receivable within one year | 40/41 | - | €556 | +€556 | |
| Other amounts receivable | 41 | - | €556 | +€556 | |
| Cash at bank and in hand | 54/58 | €12,775 | €30,084 | +€17,309 | +135% |
| Deferred charges and accrued income | 490/1 | €97 | - | -€97 | |
| Total equity and liabilities | 10/49 | €155,798 | €164,217 | +€8,419 | +5.4% |
| Equity | 10/15 | €149,239 | €153,844 | +€4,604 | +3.1% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Reserves | 13 | €181 | €4,786 | +€4,604 | +2,538% |
| Distributable reserves | 133 | €181 | €4,786 | +€4,604 | +2,538% |
| Profit (loss) carried forward | 14 | €80,858 | €80,858 | = | 0.0% |
| Amounts payable | 17/49 | €6,558 | €10,373 | +€3,814 | +58.2% |
| Amounts payable within one year | 42/48 | €6,558 | €10,326 | +€3,767 | +57.4% |
| Trade debts | 44 | €1,502 | €4,032 | +€2,529 | +168% |
| Suppliers | 440/4 | €1,502 | €4,032 | +€2,529 | +168% |
| Taxes, remuneration and social security | 45 | - | €984 | +€984 | |
| Taxes | 450/3 | - | €984 | +€984 | |
| Other amounts payable | 47/48 | €5,056 | €5,310 | +€254 | +5.0% |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,399 | €9,349 | -€50 | -0.5% |
| Other operating charges | 640/8 | €3,652 | €3,767 | +€115 | +3.1% |
| Gross operating margin | 9900 | €16,194 | €18,757 | +€2,564 | +15.8% |
| Operating profit (loss) | 9901 | €3,143 | €5,641 | +€2,499 | +79.5% |
| Financial charges | 65/66B | €53 | €53 | = | 0.0% |
| Recurring financial charges | 65 | €53 | €53 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,090 | €5,588 | +€2,499 | +80.9% |
| Income taxes | 67/77 | - | €984 | +€984 | |
| Profit (loss) for the period | 9904 | €3,090 | €4,604 | +€1,515 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,090 | €4,604 | +€1,515 | +49.0% |
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 16 October 2026 via checked.be.