ABIJ: 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.
ABIJ
Largest movements
- Receivables within one year +€25,077
up €25,077 (+39.7%), from €63,208 to €88,285
of which Other amounts receivable: +€27,544
- Tangible fixed assets -€23,943
down €23,943 (-13.6%), from €176,111 to €152,168
of which Land and buildings: -€20,088
- Cash +€12,078
up €12,078 (+38.9%), from €31,063 to €43,141
mainly Trade debts (+€17,800) and Investment in fixed assets (net) (+€16,228)
- Trade debts +€17,800
up €17,800 (+25141.5%), from €71 to €17,871
- Other debts -€11,175
down €11,175 (-100.0%), from €11,175 to €0
- Profit (loss) carried forward +€9,313
up €9,313 (+13.5%), from €69,038 to €78,351
- Other operating charges +€33,832
up €33,832 (+556.6%), from €6,078 to €39,910
- Gross operating margin +€22,141
up €22,141 (+52.8%), from €41,934 to €64,076
- Depreciation -€7,034
down €7,034 (-47.7%), from €14,749 to €7,715
- Taxes +€1,041
up €1,041 (+23.0%), from €4,519 to €5,560
- Financial income +€707
up €707 (+38.6%), from €1,828 to €2,535
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 | €280,570 | €294,975 | +€14,405 | +5.1% |
| Fixed assets | 21/28 | €176,111 | €152,168 | -€23,943 | -13.6% |
| Tangible fixed assets | 22/27 | €176,111 | €152,168 | -€23,943 | -13.6% |
| Land and buildings | 22 | €171,286 | €151,198 | -€20,088 | -11.7% |
| Plant, machinery and equipment | 23 | €2,479 | €970 | -€1,509 | -60.9% |
| Furniture and vehicles | 24 | €2,346 | €0 | -€2,346 | -100.0% |
| Current assets | 29/58 | €104,459 | €142,807 | +€38,348 | +36.7% |
| Amounts receivable within one year | 40/41 | €63,208 | €88,285 | +€25,077 | +39.7% |
| Trade receivables | 40 | €10,890 | €8,423 | -€2,467 | -22.7% |
| Other amounts receivable | 41 | €52,318 | €79,862 | +€27,544 | +52.6% |
| Cash at bank and in hand | 54/58 | €31,063 | €43,141 | +€12,078 | +38.9% |
| Deferred charges and accrued income | 490/1 | €10,188 | €11,381 | +€1,193 | +11.7% |
| Total equity and liabilities | 10/49 | €280,570 | €294,975 | +€14,405 | +5.1% |
| Equity | 10/15 | €260,833 | €270,146 | +€9,313 | +3.6% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €158,795 | €158,795 | = | 0.0% |
| Distributable reserves | 133 | €158,795 | €158,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,038 | €78,351 | +€9,313 | +13.5% |
| Amounts payable | 17/49 | €19,737 | €24,829 | +€5,092 | +25.8% |
| Amounts payable within one year | 42/48 | €19,617 | €24,699 | +€5,081 | +25.9% |
| Trade debts | 44 | €71 | €17,871 | +€17,800 | +25141.5% |
| Suppliers | 440/4 | €71 | €17,871 | +€17,800 | +25141.5% |
| Taxes, remuneration and social security | 45 | €8,372 | €6,828 | -€1,544 | -18.4% |
| Taxes | 450/3 | €8,372 | €6,828 | -€1,544 | -18.4% |
| Other amounts payable | 47/48 | €11,175 | €0 | -€11,175 | -100.0% |
| Accrued charges and deferred income | 492/3 | €119 | €130 | +€11 | +9.2% |
| Non-recurring operating income | 76A | - | €10,871 | +€10,871 | |
| Remuneration, social security and pensions | 62 | €2,809 | €2,807 | -€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,749 | €7,715 | -€7,034 | -47.7% |
| Other operating charges | 640/8 | €6,078 | €39,910 | +€33,832 | +556.6% |
| Gross operating margin | 9900 | €41,934 | €64,076 | +€22,141 | +52.8% |
| Operating profit (loss) | 9901 | €18,299 | €13,644 | -€4,655 | -25.4% |
| Financial income | 75/76B | €1,828 | €2,535 | +€707 | +38.6% |
| Recurring financial income | 75 | €1,828 | €2,535 | +€707 | +38.6% |
| Financial charges | 65/66B | €774 | €1,306 | +€532 | +68.7% |
| Recurring financial charges | 65 | €774 | €1,306 | +€532 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €19,352 | €14,872 | -€4,480 | -23.1% |
| Income taxes | 67/77 | €4,519 | €5,560 | +€1,041 | +23.0% |
| Profit (loss) for the period | 9904 | €14,834 | €9,313 | -€5,521 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,834 | €9,313 | -€5,521 | -37.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.