ABIDENT: 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.
ABIDENT
Largest movements
- Cash -€279,805
down €279,805 (-46.3%), from €604,148 to €324,343
mainly Contributions, distributions and other (-€746,780) and Current portion of long-term debt (-€3,191)
- Tangible fixed assets -€9,673
no longer reported in 2025 (was €9,673)
of which Plant, machinery and equipment: -€8,821
- Profit (loss) carried forward -€601,360
no longer reported in 2025 (was €601,360)
- Other debts +€278,033
up €278,033 (+9943.9%), from €2,796 to €280,829
- Tax, wage and social debts +€34,983
up €34,983 (+150.9%), from €23,190 to €58,173
- Gross operating margin -€54,843
down €54,843 (-21.6%), from €253,494 to €198,652
- Taxes -€12,968
down €12,968 (-23.1%), from €56,190 to €43,222
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 | €636,263 | €347,300 | -€288,962 | -45.4% |
| Fixed assets | 21/28 | €9,673 | - | -€9,673 | |
| Tangible fixed assets | 22/27 | €9,673 | - | -€9,673 | |
| Plant, machinery and equipment | 23 | €8,821 | - | -€8,821 | |
| Furniture and vehicles | 24 | €852 | - | -€852 | |
| Current assets | 29/58 | €626,590 | €347,300 | -€279,290 | -44.6% |
| Cash at bank and in hand | 54/58 | €604,148 | €324,343 | -€279,805 | -46.3% |
| Deferred charges and accrued income | 490/1 | €22,441 | €22,957 | +€515 | +2.3% |
| Total equity and liabilities | 10/49 | €636,263 | €347,300 | -€288,962 | -45.4% |
| Equity | 10/15 | €603,860 | €2,500 | -€601,360 | -99.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €601,360 | - | -€601,360 | |
| Amounts payable | 17/49 | €32,403 | €344,800 | +€312,398 | +964.1% |
| Amounts payable after more than one year | 17 | €1,613 | - | -€1,613 | |
| Financial debts | 170/4 | €1,613 | - | -€1,613 | |
| Amounts payable within one year | 42/48 | €30,790 | €344,800 | +€314,010 | +1019.9% |
| Current portion of amounts payable after more than one year | 42 | €4,804 | €1,613 | -€3,191 | -66.4% |
| Trade debts | 44 | - | €4,186 | +€4,186 | |
| Suppliers | 440/4 | - | €4,186 | +€4,186 | |
| Taxes, remuneration and social security | 45 | €23,190 | €58,173 | +€34,983 | +150.9% |
| Taxes | 450/3 | €23,190 | €58,173 | +€34,983 | +150.9% |
| Other amounts payable | 47/48 | €2,796 | €280,829 | +€278,033 | +9943.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,874 | €9,673 | -€1,201 | -11.0% |
| Other operating charges | 640/8 | €1,308 | €1,638 | +€330 | +25.2% |
| Gross operating margin | 9900 | €253,494 | €198,652 | -€54,843 | -21.6% |
| Operating profit (loss) | 9901 | €241,312 | €187,341 | -€53,971 | -22.4% |
| Financial income | 75/76B | €854 | €3,106 | +€2,251 | +263.4% |
| Recurring financial income | 75 | €854 | €3,106 | +€2,251 | +263.4% |
| Financial charges | 65/66B | €2,175 | €1,805 | -€370 | -17.0% |
| Recurring financial charges | 65 | €2,175 | €1,805 | -€370 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €239,991 | €188,642 | -€51,350 | -21.4% |
| Income taxes | 67/77 | €56,190 | €43,222 | -€12,968 | -23.1% |
| Profit (loss) for the period | 9904 | €183,801 | €145,420 | -€38,382 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €183,801 | €145,420 | -€38,382 | -20.9% |
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 9 October 2026 via checked.be.