ABIBOIS: what changed
ABIBOIS
Largest movements
- Tangible fixed assets -€6,501
down €6,501 (-13.7%), from €47,280 to €40,779
of which Furniture and vehicles: -€6,185
- Receivables within one year -€2,654
down €2,654 (-3.2%), from €84,187 to €81,533
of which Other amounts receivable: -€4,676
- Debts after one year -€8,028
down €8,028 (-35.2%), from €22,831 to €14,803
- Tax, wage and social debts -€2,905
down €2,905 (-74.5%), from €3,900 to €995
- Trade debts -€2,421
down €2,421 (-92.3%), from €2,624 to €203
- Reserves +€2,403
up €2,403 (+2.8%), from €86,351 to €88,754
of which Distributable reserves: +€2,403
- Gross operating margin -€4,438
down €4,438 (-30.9%), from €14,376 to €9,938
- Depreciation -€1,911
down €1,911 (-22.7%), from €8,412 to €6,501
- Other operating charges -€903
down €903 (-77.2%), from €1,170 to €267
- Financial charges -€709
down €709 (-18.7%), from €3,799 to €3,090
- Taxes +€240
new in 2025: €240
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,747 | €144,067 | -€8,680 | -5.7% |
| Fixed assets | 21/28 | €47,503 | €41,002 | -€6,501 | -13.7% |
| Tangible fixed assets | 22/27 | €47,280 | €40,779 | -€6,501 | -13.7% |
| Land and buildings | 22 | €40,000 | €40,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,094 | €779 | -€316 | -28.8% |
| Furniture and vehicles | 24 | €6,185 | - | -€6,185 | |
| Financial fixed assets | 28 | €223 | €223 | = | 0.0% |
| Current assets | 29/58 | €105,244 | €103,065 | -€2,179 | -2.1% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,001 | €961 | -€41 | -4.1% |
| Stocks | 30/36 | €1,001 | €961 | -€41 | -4.1% |
| Amounts receivable within one year | 40/41 | €84,187 | €81,533 | -€2,654 | -3.2% |
| Trade receivables | 40 | €36,801 | €38,823 | +€2,022 | +5.5% |
| Other amounts receivable | 41 | €47,386 | €42,710 | -€4,676 | -9.9% |
| Deferred charges and accrued income | 490/1 | €56 | €572 | +€515 | +916% |
| Total equity and liabilities | 10/49 | €152,747 | €144,067 | -€8,680 | -5.7% |
| Equity | 10/15 | €98,989 | €101,392 | +€2,403 | +2.4% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €86,351 | €88,754 | +€2,403 | +2.8% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,377 | €8,377 | = | 0.0% |
| Distributable reserves | 133 | €76,735 | €79,138 | +€2,403 | +3.1% |
| Profit (loss) carried forward | 14 | €243 | €243 | = | 0.0% |
| Amounts payable | 17/49 | €53,758 | €42,675 | -€11,083 | -20.6% |
| Amounts payable after more than one year | 17 | €22,831 | €14,803 | -€8,028 | -35.2% |
| Financial debts | 170/4 | €22,831 | €14,803 | -€8,028 | -35.2% |
| Amounts payable within one year | 42/48 | €30,918 | €26,525 | -€4,393 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €7,729 | €8,028 | +€299 | +3.9% |
| Financial debts | 43 | €16,666 | €17,300 | +€634 | +3.8% |
| Credit institutions | 430/8 | €16,666 | €17,300 | +€634 | +3.8% |
| Trade debts | 44 | €2,624 | €203 | -€2,421 | -92.3% |
| Suppliers | 440/4 | €2,624 | €203 | -€2,421 | -92.3% |
| Taxes, remuneration and social security | 45 | €3,900 | €995 | -€2,905 | -74.5% |
| Taxes | 450/3 | €3,900 | €995 | -€2,905 | -74.5% |
| Accrued charges and deferred income | 492/3 | €9 | €1,347 | +€1,338 | +14,870% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,412 | €6,501 | -€1,911 | -22.7% |
| Other operating charges | 640/8 | €1,170 | €267 | -€903 | -77.2% |
| Gross operating margin | 9900 | €14,376 | €9,938 | -€4,438 | -30.9% |
| Operating profit (loss) | 9901 | €4,794 | €3,170 | -€1,624 | -33.9% |
| Financial income | 75/76B | €2,563 | €2,563 | = | 0.0% |
| Recurring financial income | 75 | €2,563 | €2,563 | = | 0.0% |
| Financial charges | 65/66B | €3,799 | €3,090 | -€709 | -18.7% |
| Recurring financial charges | 65 | €3,799 | €3,090 | -€709 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €3,559 | €2,643 | -€915 | -25.7% |
| Income taxes | 67/77 | - | €240 | +€240 | |
| Profit (loss) for the period | 9904 | €3,559 | €2,403 | -€1,156 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,559 | €2,403 | -€1,156 | -32.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.