ABIAN: 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.
ABIAN
Largest movements
- Receivables within one year -€92,609
down €92,609 (-53.1%), from €174,337 to €81,728
- Cash +€60,123
up €60,123 (+254.6%), from €23,619 to €83,742
mainly Receivables within one year (+€92,609) and Net result for the year (+€22,206)
- Tangible fixed assets -€5,273
down €5,273 (-54.2%), from €9,722 to €4,449
- Profit (loss) carried forward -€20,651
down €20,651 (-21.0%), from €98,190 to €77,539
- Tax, wage and social debts -€19,701
down €19,701 (-39.5%), from €49,825 to €30,124
- Other debts +€4,764
up €4,764 (+18.3%), from €25,995 to €30,759
- Trade debts -€2,160
down €2,160 (-8.4%), from €25,852 to €23,692
- Gross operating margin -€27,218
down €27,218 (-42.2%), from €64,424 to €37,206
- Taxes -€7,094
down €7,094 (-44.2%), from €16,036 to €8,942
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 | €207,922 | €170,174 | -€37,748 | -18.2% |
| Fixed assets | 21/28 | €9,722 | €4,449 | -€5,273 | -54.2% |
| Tangible fixed assets | 22/27 | €9,722 | €4,449 | -€5,273 | -54.2% |
| Furniture and vehicles | 24 | €9,722 | €4,449 | -€5,273 | -54.2% |
| Current assets | 29/58 | €198,200 | €165,725 | -€32,475 | -16.4% |
| Amounts receivable within one year | 40/41 | €174,337 | €81,728 | -€92,609 | -53.1% |
| Trade receivables | 40 | €174,337 | €81,728 | -€92,609 | -53.1% |
| Cash at bank and in hand | 54/58 | €23,619 | €83,742 | +€60,123 | +254.6% |
| Deferred charges and accrued income | 490/1 | €244 | €255 | +€11 | +4.5% |
| Total equity and liabilities | 10/49 | €207,922 | €170,174 | -€37,748 | -18.2% |
| Equity | 10/15 | €106,250 | €85,599 | -€20,651 | -19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,190 | €77,539 | -€20,651 | -21.0% |
| Amounts payable | 17/49 | €101,672 | €84,575 | -€17,097 | -16.8% |
| Amounts payable within one year | 42/48 | €101,672 | €84,575 | -€17,097 | -16.8% |
| Trade debts | 44 | €25,852 | €23,692 | -€2,160 | -8.4% |
| Suppliers | 440/4 | €25,852 | €23,692 | -€2,160 | -8.4% |
| Taxes, remuneration and social security | 45 | €49,825 | €30,124 | -€19,701 | -39.5% |
| Taxes | 450/3 | €49,825 | €30,124 | -€19,701 | -39.5% |
| Other amounts payable | 47/48 | €25,995 | €30,759 | +€4,764 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,273 | €5,273 | = | 0.0% |
| Other operating charges | 640/8 | €591 | €528 | -€63 | -10.7% |
| Gross operating margin | 9900 | €64,424 | €37,206 | -€27,218 | -42.2% |
| Operating profit (loss) | 9901 | €58,560 | €31,405 | -€27,155 | -46.4% |
| Financial income | 75/76B | €1 | €18 | +€17 | +1700.0% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1700.0% |
| Financial charges | 65/66B | €909 | €275 | -€634 | -69.7% |
| Recurring financial charges | 65 | €909 | €275 | -€634 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €57,652 | €31,148 | -€26,504 | -46.0% |
| Income taxes | 67/77 | €16,036 | €8,942 | -€7,094 | -44.2% |
| Profit (loss) for the period | 9904 | €41,616 | €22,206 | -€19,410 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,616 | €22,206 | -€19,410 | -46.6% |
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 5 October 2026 via checked.be.