ABIID: what changed
Two fiscal 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.
ABIID
Largest movements
- Cash +€72,569
up €72,569 (+3684.6%), from €1,970 to €74,538
mainly Other debts (+€63,271) and Tax, wage and social debts (+€22,774)
- Stocks and contracts +€15,262
up €15,262 (+88.1%), from €17,319 to €32,580
- Receivables within one year -€3,325
down €3,325 (-31.2%), from €10,647 to €7,322
- Other debts +€63,271
new in 2025: €63,271
- Tax, wage and social debts +€22,774
up €22,774 (+914.6%), from €2,490 to €25,264
of which Remuneration and social security: +€15,042
- Profit (loss) carried forward +€12,322
up €12,322 (+381.1%), from €3,234 to €15,555
- Trade debts -€12,189
down €12,189 (-55.3%), from €22,039 to €9,850
- Short-term financial debts -€1,673
no longer reported in 2025 (was €1,673)
- Turnover +€1.3m
new in 2025: €1.3m
- Purchases and services +€1.2m
new in 2025: €1.2m
- Staff costs +€81,387
up €81,387 (+732.4%), from €11,113 to €92,500
- Gross operating margin +€75,801
up €75,801 (+226.8%), from €33,426 to €109,227
- Other operating charges -€16,333
down €16,333 (-94.1%), from €17,350 to €1,017
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 | €29,935 | €114,440 | +€84,505 | +282.3% |
| Current assets | 29/58 | €29,935 | €114,440 | +€84,505 | +282.3% |
| Stocks and contracts in progress | 3 | €17,319 | €32,580 | +€15,262 | +88.1% |
| Stocks | 30/36 | €17,319 | €32,580 | +€15,262 | +88.1% |
| Amounts receivable within one year | 40/41 | €10,647 | €7,322 | -€3,325 | -31.2% |
| Other amounts receivable | 41 | €10,647 | €7,322 | -€3,325 | -31.2% |
| Cash at bank and in hand | 54/58 | €1,970 | €74,538 | +€72,569 | +3684.6% |
| Total equity and liabilities | 10/49 | €29,935 | €114,440 | +€84,505 | +282.3% |
| Equity | 10/15 | €3,734 | €16,055 | +€12,322 | +330.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,234 | €15,555 | +€12,322 | +381.1% |
| Amounts payable | 17/49 | €26,202 | €98,385 | +€72,183 | +275.5% |
| Amounts payable within one year | 42/48 | €26,202 | €98,385 | +€72,183 | +275.5% |
| Financial debts | 43 | €1,673 | - | -€1,673 | |
| Credit institutions | 430/8 | €1,673 | - | -€1,673 | |
| Trade debts | 44 | €22,039 | €9,850 | -€12,189 | -55.3% |
| Suppliers | 440/4 | €22,039 | €9,850 | -€12,189 | -55.3% |
| Taxes, remuneration and social security | 45 | €2,490 | €25,264 | +€22,774 | +914.6% |
| Taxes | 450/3 | €937 | €8,669 | +€7,732 | +825.2% |
| Remuneration and social security | 454/9 | €1,553 | €16,595 | +€15,042 | +968.5% |
| Other amounts payable | 47/48 | - | €63,271 | +€63,271 | |
| Turnover | 70 | - | €1,335,585 | +€1.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,226,358 | +€1.2m | |
| Remuneration, social security and pensions | 62 | €11,113 | €92,500 | +€81,387 | +732.4% |
| Other operating charges | 640/8 | €17,350 | €1,017 | -€16,333 | -94.1% |
| Gross operating margin | 9900 | €33,426 | €109,227 | +€75,801 | +226.8% |
| Operating profit (loss) | 9901 | €4,963 | €15,711 | +€10,748 | +216.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €921 | €309 | -€613 | -66.5% |
| Recurring financial charges | 65 | €921 | €309 | -€613 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €4,042 | €15,402 | +€11,360 | +281.1% |
| Income taxes | 67/77 | €808 | €3,080 | +€2,272 | +281.1% |
| Profit (loss) for the period | 9904 | €3,234 | €12,322 | +€9,088 | +281.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,234 | €12,322 | +€9,088 | +281.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.