ABIFA. IMMO: 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. IMMO
Largest movements
- Cash +€35,560
up €35,560 (+80.2%), from €44,314 to €79,874
mainly Net result for the year (+€35,474) and Tax, wage and social debts (+€12,987)
- Receivables within one year +€12,985
up €12,985 (+41.8%), from €31,097 to €44,082
- Tangible fixed assets +€11,971
up €11,971 (+291%), from €4,120 to €16,091
of which Furniture and vehicles: +€11,654
- Profit (loss) carried forward +€35,474
up €35,474, from -€19,205 to €16,269
- Tax, wage and social debts +€12,987
new in 2025: €12,987
- Trade debts +€11,967
up €11,967 (+193%), from €6,216 to €18,183
- Gross operating margin +€50,730
up €50,730 (+1,579%), from €3,213 to €53,943
- Taxes +€12,987
new in 2025: €12,987
- Depreciation +€4,359
up €4,359 (+14,530%), from €30 to €4,389
- Financial charges -€1,508
down €1,508 (-77.6%), from €1,944 to €436
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 | €154,531 | €215,047 | +€60,516 | +39.2% |
| Fixed assets | 21/28 | €4,120 | €16,091 | +€11,971 | +291% |
| Tangible fixed assets | 22/27 | €4,120 | €16,091 | +€11,971 | +291% |
| Land and buildings | 22 | €4,120 | €4,437 | +€317 | +7.7% |
| Furniture and vehicles | 24 | - | €11,654 | +€11,654 | |
| Current assets | 29/58 | €150,411 | €198,956 | +€48,545 | +32.3% |
| Stocks and contracts in progress | 3 | €75,000 | €75,000 | = | 0.0% |
| Stocks | 30/36 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,097 | €44,082 | +€12,985 | +41.8% |
| Trade receivables | 40 | €31,097 | €44,082 | +€12,985 | +41.8% |
| Cash at bank and in hand | 54/58 | €44,314 | €79,874 | +€35,560 | +80.2% |
| Total equity and liabilities | 10/49 | €154,531 | €215,047 | +€60,516 | +39.2% |
| Equity | 10/15 | -€605 | €34,869 | +€35,474 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,205 | €16,269 | +€35,474 | |
| Amounts payable | 17/49 | €155,136 | €180,178 | +€25,042 | +16.1% |
| Amounts payable within one year | 42/48 | €155,136 | €180,178 | +€25,042 | +16.1% |
| Trade debts | 44 | €6,216 | €18,183 | +€11,967 | +193% |
| Suppliers | 440/4 | €6,216 | €18,183 | +€11,967 | +193% |
| Taxes, remuneration and social security | 45 | - | €12,987 | +€12,987 | |
| Taxes | 450/3 | - | €12,987 | +€12,987 | |
| Other amounts payable | 47/48 | €148,920 | €149,008 | +€88 | +0.1% |
| Non-recurring operating income | 76A | - | €15,749 | +€15,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €4,389 | +€4,359 | +14,530% |
| Other operating charges | 640/8 | €387 | €657 | +€270 | +69.8% |
| Gross operating margin | 9900 | €3,213 | €53,943 | +€50,730 | +1,579% |
| Operating profit (loss) | 9901 | €2,796 | €48,897 | +€46,101 | +1,649% |
| Financial charges | 65/66B | €1,944 | €436 | -€1,508 | -77.6% |
| Recurring financial charges | 65 | €1,944 | €436 | -€1,508 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €852 | €48,461 | +€47,609 | +5,588% |
| Income taxes | 67/77 | - | €12,987 | +€12,987 | |
| Profit (loss) for the period | 9904 | €852 | €35,474 | +€34,622 | +4,064% |
| Profit (loss) for the period to be appropriated | 9905 | €852 | €35,474 | +€34,622 | +4,064% |
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 18 October 2026 via checked.be.