ABICI: 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.
ABICI
Largest movements
- Tangible fixed assets +€37,555
up €37,555 (+53.9%), from €69,634 to €107,189
of which Furniture and vehicles: +€38,358
- Cash +€19,955
up €19,955 (+19.2%), from €103,771 to €123,725
mainly Debts after one year (+€33,665) and Net result for the year (+€22,868)
- Receivables within one year -€8,284
down €8,284 (-26.4%), from €31,325 to €23,041
of which Trade receivables: -€7,867
- Debts after one year +€33,665
up €33,665 (+126%), from €26,757 to €60,421
- Reserves +€22,868
up €22,868 (+19.9%), from €114,983 to €137,851
- Trade debts -€8,150
down €8,150 (-65.4%), from €12,459 to €4,309
- Current portion of long-term debt +€6,854
up €6,854 (+38.1%), from €18,001 to €24,855
- Tax, wage and social debts -€6,293
down €6,293 (-52.0%), from €12,111 to €5,818
of which Taxes: -€6,293
- Depreciation -€9,958
down €9,958 (-31.4%), from €31,711 to €21,753
- Gross operating margin +€8,712
up €8,712 (+16.9%), from €51,421 to €60,133
- Taxes +€5,776
up €5,776 (+99.6%), from €5,799 to €11,575
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 | €206,269 | €255,723 | +€49,454 | +24.0% |
| Fixed assets | 21/28 | €69,634 | €107,229 | +€37,595 | +54.0% |
| Tangible fixed assets | 22/27 | €69,634 | €107,189 | +€37,555 | +53.9% |
| Plant, machinery and equipment | 23 | €602 | €310 | -€293 | -48.6% |
| Furniture and vehicles | 24 | €67,497 | €105,855 | +€38,358 | +56.8% |
| Other tangible fixed assets | 26 | €1,535 | €1,025 | -€511 | -33.3% |
| Financial fixed assets | 28 | - | €40 | +€40 | |
| Current assets | 29/58 | €136,635 | €148,493 | +€11,858 | +8.7% |
| Amounts receivable within one year | 40/41 | €31,325 | €23,041 | -€8,284 | -26.4% |
| Trade receivables | 40 | €26,460 | €18,593 | -€7,867 | -29.7% |
| Other amounts receivable | 41 | €4,865 | €4,448 | -€417 | -8.6% |
| Cash at bank and in hand | 54/58 | €103,771 | €123,725 | +€19,955 | +19.2% |
| Deferred charges and accrued income | 490/1 | €1,539 | €1,727 | +€188 | +12.2% |
| Total equity and liabilities | 10/49 | €206,269 | €255,723 | +€49,454 | +24.0% |
| Equity | 10/15 | €133,583 | €156,451 | +€22,868 | +17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,983 | €137,851 | +€22,868 | +19.9% |
| Distributable reserves | 133 | €114,983 | €137,851 | +€22,868 | +19.9% |
| Amounts payable | 17/49 | €72,687 | €99,272 | +€26,586 | +36.6% |
| Amounts payable after more than one year | 17 | €26,757 | €60,421 | +€33,665 | +126% |
| Financial debts | 170/4 | €26,757 | €60,421 | +€33,665 | +126% |
| Amounts payable within one year | 42/48 | €45,817 | €38,848 | -€6,969 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €18,001 | €24,855 | +€6,854 | +38.1% |
| Trade debts | 44 | €12,459 | €4,309 | -€8,150 | -65.4% |
| Suppliers | 440/4 | €12,459 | €4,309 | -€8,150 | -65.4% |
| Taxes, remuneration and social security | 45 | €12,111 | €5,818 | -€6,293 | -52.0% |
| Taxes | 450/3 | €12,111 | €5,818 | -€6,293 | -52.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,246 | €3,866 | +€621 | +19.1% |
| Accrued charges and deferred income | 492/3 | €113 | €3 | -€110 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,711 | €21,753 | -€9,958 | -31.4% |
| Other operating charges | 640/8 | €2,245 | €1,726 | -€519 | -23.1% |
| Gross operating margin | 9900 | €51,421 | €60,133 | +€8,712 | +16.9% |
| Operating profit (loss) | 9901 | €17,465 | €36,653 | +€19,188 | +110% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €2,463 | €2,210 | -€253 | -10.3% |
| Recurring financial charges | 65 | €2,463 | €2,210 | -€253 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €15,004 | €34,443 | +€19,439 | +130% |
| Income taxes | 67/77 | €5,799 | €11,575 | +€5,776 | +99.6% |
| Profit (loss) for the period | 9904 | €9,205 | €22,868 | +€13,663 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €9,205 | €22,868 | +€13,663 | +148% |
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 24 October 2026 via checked.be.