ABICMD Soft: 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.
ABICMD Soft
Largest movements
- Receivables within one year -€28,530
down €28,530 (-34.0%), from €84,026 to €55,496
of which Other amounts receivable: -€24,820
- Cash -€15,380
down €15,380 (-22.3%), from €68,865 to €53,485
mainly Other debts (-€25,001) and Tax, wage and social debts (-€18,514)
- Financial fixed assets +€11,500
new in 2025: €11,500
- Other debts -€25,001
down €25,001 (-86.1%), from €29,028 to €4,027
- Tax, wage and social debts -€18,514
no longer reported in 2025 (was €18,514)
- Trade debts +€9,242
new in 2025: €9,242
- Profit (loss) carried forward +€1,828
up €1,828 (+2.5%), from -€72,405 to -€70,577
- Gross operating margin -€64,079
down €64,079 (-92.9%), from €68,967 to €4,888
- Financial income -€1,417
no longer reported in 2025 (was €1,417)
- Financial charges +€1,332
up €1,332 (+1402.1%), from €95 to €1,427
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 | €167,968 | €135,523 | -€32,445 | -19.3% |
| Fixed assets | 21/28 | €9,785 | €21,362 | +€11,577 | +118.3% |
| Tangible fixed assets | 22/27 | €9,785 | €9,862 | +€77 | +0.8% |
| Plant, machinery and equipment | 23 | €1,785 | €1,862 | +€77 | +4.3% |
| Furniture and vehicles | 24 | €8,000 | €8,000 | = | 0.0% |
| Financial fixed assets | 28 | - | €11,500 | +€11,500 | |
| Current assets | 29/58 | €158,183 | €114,161 | -€44,022 | -27.8% |
| Amounts receivable within one year | 40/41 | €84,026 | €55,496 | -€28,530 | -34.0% |
| Trade receivables | 40 | €14,370 | €10,660 | -€3,710 | -25.8% |
| Other amounts receivable | 41 | €69,656 | €44,836 | -€24,820 | -35.6% |
| Cash at bank and in hand | 54/58 | €68,865 | €53,485 | -€15,380 | -22.3% |
| Deferred charges and accrued income | 490/1 | €5,292 | €5,180 | -€112 | -2.1% |
| Total equity and liabilities | 10/49 | €167,968 | €135,523 | -€32,445 | -19.3% |
| Equity | 10/15 | €120,426 | €122,254 | +€1,828 | +1.5% |
| Contributions | 10/11 | €184,302 | €184,302 | = | 0.0% |
| Capital | 10 | €184,302 | €184,302 | = | 0.0% |
| Issued capital | 100 | €184,302 | €184,302 | = | 0.0% |
| Reserves | 13 | €8,529 | €8,529 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,529 | €8,529 | = | 0.0% |
| Legal reserve | 130 | €8,529 | €8,529 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,405 | -€70,577 | +€1,828 | +2.5% |
| Amounts payable | 17/49 | €47,542 | €13,269 | -€34,273 | -72.1% |
| Amounts payable within one year | 42/48 | €47,542 | €13,269 | -€34,273 | -72.1% |
| Trade debts | 44 | - | €9,242 | +€9,242 | |
| Suppliers | 440/4 | - | €9,242 | +€9,242 | |
| Taxes, remuneration and social security | 45 | €18,514 | - | -€18,514 | |
| Taxes | 450/3 | €18,514 | - | -€18,514 | |
| Other amounts payable | 47/48 | €29,028 | €4,027 | -€25,001 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €447 | €1,068 | +€621 | +138.9% |
| Non-recurring operating charges | 66A | - | €565 | +€565 | |
| Gross operating margin | 9900 | €68,967 | €4,888 | -€64,079 | -92.9% |
| Operating profit (loss) | 9901 | €68,520 | €3,255 | -€65,265 | -95.2% |
| Financial income | 75/76B | €1,417 | - | -€1,417 | |
| Recurring financial income | 75 | €1,417 | - | -€1,417 | |
| Financial charges | 65/66B | €95 | €1,427 | +€1,332 | +1402.1% |
| Recurring financial charges | 65 | €95 | €1,427 | +€1,332 | +1402.1% |
| Profit (loss) for the period before taxes | 9903 | €69,842 | €1,828 | -€68,014 | -97.4% |
| Profit (loss) for the period | 9904 | €69,842 | €1,828 | -€68,014 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,842 | €1,828 | -€68,014 | -97.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.