ABIDI: 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.
ABIDI
Largest movements
- Tangible fixed assets -€4,113
down €4,113 (-18.2%), from €22,607 to €18,495
- Cash +€3,591
up €3,591 (+27.2%), from €13,182 to €16,774
mainly Net result for the year (+€12,685) and Depreciation (+€5,319)
- Deferred charges and accrued income -€2,009
down €2,009 (-61.7%), from €3,254 to €1,245
- Receivables within one year -€1,724
down €1,724 (-12.4%), from €13,905 to €12,181
of which Trade receivables: -€3,183
- Profit (loss) carried forward +€11,852
up €11,852 (+187.1%), from €6,336 to €18,188
- Trade debts -€6,546
down €6,546 (-95.3%), from €6,872 to €326
- Tax, wage and social debts -€5,375
down €5,375 (-49.8%), from €10,788 to €5,413
- Debts after one year -€3,311
down €3,311 (-25.9%), from €12,776 to €9,465
- Other debts -€852
down €852 (-6.9%), from €12,345 to €11,492
- Gross operating margin +€11,356
up €11,356 (+89.4%), from €12,706 to €24,062
- Depreciation +€2,853
up €2,853 (+115.7%), from €2,466 to €5,319
- Taxes +€2,279
up €2,279 (+100.8%), from €2,262 to €4,541
- Other operating charges +€515
up €515 (+128.8%), from €400 to €914
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 | €52,949 | €48,695 | -€4,254 | -8.0% |
| Fixed assets | 21/28 | €22,607 | €18,495 | -€4,113 | -18.2% |
| Tangible fixed assets | 22/27 | €22,607 | €18,495 | -€4,113 | -18.2% |
| Furniture and vehicles | 24 | €22,607 | €18,495 | -€4,113 | -18.2% |
| Current assets | 29/58 | €30,342 | €30,200 | -€141 | -0.5% |
| Amounts receivable within one year | 40/41 | €13,905 | €12,181 | -€1,724 | -12.4% |
| Trade receivables | 40 | €13,905 | €10,722 | -€3,183 | -22.9% |
| Other amounts receivable | 41 | - | €1,459 | +€1,459 | |
| Cash at bank and in hand | 54/58 | €13,182 | €16,774 | +€3,591 | +27.2% |
| Deferred charges and accrued income | 490/1 | €3,254 | €1,245 | -€2,009 | -61.7% |
| Total equity and liabilities | 10/49 | €52,949 | €48,695 | -€4,254 | -8.0% |
| Equity | 10/15 | €6,836 | €18,688 | +€11,852 | +173.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,336 | €18,188 | +€11,852 | +187.1% |
| Amounts payable | 17/49 | €46,113 | €30,007 | -€16,106 | -34.9% |
| Amounts payable after more than one year | 17 | €12,776 | €9,465 | -€3,311 | -25.9% |
| Financial debts | 170/4 | €12,776 | €9,465 | -€3,311 | -25.9% |
| Amounts payable within one year | 42/48 | €33,192 | €20,542 | -€12,651 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €3,188 | €3,311 | +€123 | +3.9% |
| Trade debts | 44 | €6,872 | €326 | -€6,546 | -95.3% |
| Suppliers | 440/4 | €6,872 | €326 | -€6,546 | -95.3% |
| Taxes, remuneration and social security | 45 | €10,788 | €5,413 | -€5,375 | -49.8% |
| Taxes | 450/3 | €10,788 | €5,413 | -€5,375 | -49.8% |
| Other amounts payable | 47/48 | €12,345 | €11,492 | -€852 | -6.9% |
| Accrued charges and deferred income | 492/3 | €145 | - | -€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | €5,319 | +€2,853 | +115.7% |
| Other operating charges | 640/8 | €400 | €914 | +€515 | +128.8% |
| Gross operating margin | 9900 | €12,706 | €24,062 | +€11,356 | +89.4% |
| Operating profit (loss) | 9901 | €9,841 | €17,829 | +€7,989 | +81.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €384 | €603 | +€219 | +57.1% |
| Recurring financial charges | 65 | €384 | €603 | +€219 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €9,457 | €17,226 | +€7,770 | +82.2% |
| Income taxes | 67/77 | €2,262 | €4,541 | +€2,279 | +100.8% |
| Profit (loss) for the period | 9904 | €7,195 | €12,685 | +€5,490 | +76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,195 | €12,685 | +€5,490 | +76.3% |
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 12 October 2026 via checked.be.