Abicom.pro: 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.
Abicom.pro
Largest movements
- Receivables within one year +€12,306
up €12,306 (+10.7%), from €115,457 to €127,763
of which Other amounts receivable: +€25,675
- Cash -€12,118
down €12,118 (-9.1%), from €133,214 to €121,097
mainly Investment in fixed assets (net) (-€34,045) and Receivables within one year (-€12,306)
- Tangible fixed assets +€11,340
up €11,340 (+47.5%), from €23,849 to €35,190
of which Plant, machinery and equipment: +€11,224
- Deferred charges and accrued income +€11,022
up €11,022 (+304%), from €3,631 to €14,653
- Intangible fixed assets +€5,538
new in 2025: €5,538
- Tax, wage and social debts +€21,616
up €21,616 (+35.6%), from €60,649 to €82,265
of which Remuneration and social security: +€13,266
- Accrued charges and deferred income +€9,078
up €9,078 (+35.9%), from €25,259 to €34,337
- Reserves +€5,198
up €5,198 (+6.9%), from €75,819 to €81,017
- Staff costs +€53,090
up €53,090 (+39.0%), from €136,042 to €189,133
- Gross operating margin +€25,845
up €25,845 (+12.7%), from €203,470 to €229,315
- Taxes -€9,740
down €9,740 (-74.1%), from €13,147 to €3,408
- Other operating charges +€6,828
up €6,828 (+272%), from €2,510 to €9,338
- Depreciation +€5,521
up €5,521 (+47.4%), from €11,646 to €17,166
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 | €310,476 | €341,535 | +€31,059 | +10.0% |
| Fixed assets | 21/28 | €26,699 | €43,578 | +€16,878 | +63.2% |
| Intangible fixed assets | 21 | - | €5,538 | +€5,538 | |
| Tangible fixed assets | 22/27 | €23,849 | €35,190 | +€11,340 | +47.5% |
| Plant, machinery and equipment | 23 | €22,532 | €33,756 | +€11,224 | +49.8% |
| Furniture and vehicles | 24 | €1,318 | €1,434 | +€116 | +8.8% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €283,777 | €297,957 | +€14,180 | +5.0% |
| Stocks and contracts in progress | 3 | €31,475 | €34,444 | +€2,969 | +9.4% |
| Stocks | 30/36 | €31,475 | €34,444 | +€2,969 | +9.4% |
| Amounts receivable within one year | 40/41 | €115,457 | €127,763 | +€12,306 | +10.7% |
| Trade receivables | 40 | €102,590 | €89,221 | -€13,369 | -13.0% |
| Other amounts receivable | 41 | €12,867 | €38,542 | +€25,675 | +200% |
| Cash at bank and in hand | 54/58 | €133,214 | €121,097 | -€12,118 | -9.1% |
| Deferred charges and accrued income | 490/1 | €3,631 | €14,653 | +€11,022 | +304% |
| Total equity and liabilities | 10/49 | €310,476 | €341,535 | +€31,059 | +10.0% |
| Equity | 10/15 | €175,819 | €181,017 | +€5,198 | +3.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €75,819 | €81,017 | +€5,198 | +6.9% |
| Distributable reserves | 133 | €75,819 | €81,017 | +€5,198 | +6.9% |
| Amounts payable | 17/49 | €134,657 | €160,518 | +€25,861 | +19.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €109,398 | €126,181 | +€16,783 | +15.3% |
| Financial debts | 43 | €4,502 | €1,753 | -€2,749 | -61.1% |
| Credit institutions | 430/8 | €4,502 | €1,753 | -€2,749 | -61.1% |
| Trade debts | 44 | €44,246 | €42,163 | -€2,084 | -4.7% |
| Suppliers | 440/4 | €44,246 | €42,163 | -€2,084 | -4.7% |
| Taxes, remuneration and social security | 45 | €60,649 | €82,265 | +€21,616 | +35.6% |
| Taxes | 450/3 | €30,025 | €38,375 | +€8,350 | +27.8% |
| Remuneration and social security | 454/9 | €30,624 | €43,889 | +€13,266 | +43.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €25,259 | €34,337 | +€9,078 | +35.9% |
| Non-recurring operating income | 76A | €0 | €9,804 | +€9,804 | |
| Remuneration, social security and pensions | 62 | €136,042 | €189,133 | +€53,090 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,646 | €17,166 | +€5,521 | +47.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,510 | €9,338 | +€6,828 | +272% |
| Non-recurring operating charges | 66A | €2,764 | €0 | -€2,764 | -100% |
| Gross operating margin | 9900 | €203,470 | €229,315 | +€25,845 | +12.7% |
| Operating profit (loss) | 9901 | €50,508 | €13,678 | -€36,830 | -72.9% |
| Financial income | 75/76B | €281 | €342 | +€61 | +21.9% |
| Recurring financial income | 75 | €281 | €342 | +€61 | +21.9% |
| Financial charges | 65/66B | €3,616 | €5,414 | +€1,798 | +49.7% |
| Recurring financial charges | 65 | €3,616 | €5,414 | +€1,798 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €47,173 | €8,605 | -€38,567 | -81.8% |
| Income taxes | 67/77 | €13,147 | €3,408 | -€9,740 | -74.1% |
| Profit (loss) for the period | 9904 | €34,025 | €5,198 | -€28,828 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,025 | €5,198 | -€28,828 | -84.7% |
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 23 October 2026 via checked.be.