ABIFA CONSTRUCTION: 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.
ABIFA CONSTRUCTION
Largest movements
- Cash +€506,031
up €506,031 (+139.2%), from €363,422 to €869,453
mainly Net result for the year (+€618,695) and Trade debts (+€208,689)
- Receivables within one year +€227,968
up €227,968 (+14.5%), from €1.6m to €1.8m
of which Trade receivables: +€213,210
- Tangible fixed assets +€29,221
up €29,221 (+188.6%), from €15,493 to €44,714
of which Furniture and vehicles: +€19,540
- Profit (loss) carried forward +€618,695
up €618,695 (+148.6%), from €416,305 to €1.0m
- Trade debts +€208,689
up €208,689 (+43.6%), from €479,146 to €687,835
- Debts after one year -€81,899
down €81,899 (-11.0%), from €743,493 to €661,594
- Tax, wage and social debts +€28,201
up €28,201 (+9.4%), from €300,353 to €328,554
of which Taxes: +€129,011
- Gross operating margin +€356,425
up €356,425 (+26.5%), from €1.3m to €1.7m
- Staff costs +€138,677
up €138,677 (+20.3%), from €681,801 to €820,478
- Taxes +€129,011
up €129,011 (+115.2%), from €112,004 to €241,015
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 | €1,951,384 | €2,719,183 | +€767,799 | +39.3% |
| Fixed assets | 21/28 | €21,153 | €50,414 | +€29,261 | +138.3% |
| Tangible fixed assets | 22/27 | €15,493 | €44,714 | +€29,221 | +188.6% |
| Plant, machinery and equipment | 23 | - | €9,681 | +€9,681 | |
| Furniture and vehicles | 24 | €15,493 | €35,033 | +€19,540 | +126.1% |
| Financial fixed assets | 28 | €5,660 | €5,700 | +€40 | +0.7% |
| Current assets | 29/58 | €1,930,231 | €2,668,769 | +€738,538 | +38.3% |
| Amounts receivable within one year | 40/41 | €1,566,809 | €1,794,777 | +€227,968 | +14.5% |
| Trade receivables | 40 | €1,474,604 | €1,687,814 | +€213,210 | +14.5% |
| Other amounts receivable | 41 | €92,205 | €106,963 | +€14,758 | +16.0% |
| Cash at bank and in hand | 54/58 | €363,422 | €869,453 | +€506,031 | +139.2% |
| Deferred charges and accrued income | 490/1 | - | €4,539 | +€4,539 | |
| Total equity and liabilities | 10/49 | €1,951,384 | €2,719,183 | +€767,799 | +39.3% |
| Equity | 10/15 | €422,505 | €1,041,200 | +€618,695 | +146.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €416,305 | €1,035,000 | +€618,695 | +148.6% |
| Amounts payable | 17/49 | €1,528,879 | €1,677,983 | +€149,104 | +9.8% |
| Amounts payable after more than one year | 17 | €743,493 | €661,594 | -€81,899 | -11.0% |
| Financial debts | 170/4 | €743,493 | €661,594 | -€81,899 | -11.0% |
| Amounts payable within one year | 42/48 | €785,386 | €1,016,389 | +€231,003 | +29.4% |
| Trade debts | 44 | €479,146 | €687,835 | +€208,689 | +43.6% |
| Suppliers | 440/4 | €479,146 | €687,835 | +€208,689 | +43.6% |
| Taxes, remuneration and social security | 45 | €300,353 | €328,554 | +€28,201 | +9.4% |
| Taxes | 450/3 | €112,004 | €241,015 | +€129,011 | +115.2% |
| Remuneration and social security | 454/9 | €188,349 | €87,539 | -€100,810 | -53.5% |
| Other amounts payable | 47/48 | €5,887 | - | -€5,887 | |
| Non-recurring operating income | 76A | €304,838 | €2,561 | -€302,277 | -99.2% |
| Remuneration, social security and pensions | 62 | €681,801 | €820,478 | +€138,677 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,056 | €13,222 | -€1,834 | -12.2% |
| Other operating charges | 640/8 | €5,970 | €1,238 | -€4,732 | -79.3% |
| Gross operating margin | 9900 | €1,344,698 | €1,701,123 | +€356,425 | +26.5% |
| Operating profit (loss) | 9901 | €641,871 | €866,185 | +€224,314 | +34.9% |
| Financial income | 75/76B | €21 | €265 | +€244 | +1161.9% |
| Recurring financial income | 75 | €21 | €265 | +€244 | +1161.9% |
| Financial charges | 65/66B | €17,023 | €6,740 | -€10,283 | -60.4% |
| Recurring financial charges | 65 | €17,023 | €6,740 | -€10,283 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €624,869 | €859,710 | +€234,841 | +37.6% |
| Income taxes | 67/77 | €112,004 | €241,015 | +€129,011 | +115.2% |
| Profit (loss) for the period | 9904 | €512,865 | €618,695 | +€105,830 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €512,865 | €618,695 | +€105,830 | +20.6% |
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.