ABIJOMA: 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.
ABIJOMA
Largest movements
- Current investments +€40,581
up €40,581 (+21.1%), from €192,634 to €233,215
- Cash +€30,217
up €30,217 (+94.7%), from €31,895 to €62,112
mainly Depreciation (+€39,162) and Net result for the year (+€34,340)
- Stocks and contracts -€22,884
down €22,884 (-13.8%), from €165,608 to €142,724
- Receivables within one year -€8,188
down €8,188 (-21.4%), from €38,334 to €30,146
of which Other amounts receivable: -€20,238
- Trade debts +€23,921
up €23,921 (+9.7%), from €245,662 to €269,583
- Reserves +€20,000
up €20,000 (+79.8%), from €25,071 to €45,071
of which Distributable reserves: +€20,000
- Debts after one year -€10,812
down €10,812 (-6.2%), from €174,218 to €163,406
- Profit (loss) carried forward -€10,660
down €10,660 (-9.8%), from €109,072 to €98,412
- Tax, wage and social debts +€10,458
up €10,458 (+23.2%), from €45,085 to €55,543
of which Remuneration and social security: +€5,274
- Staff costs +€24,357
up €24,357 (+13.7%), from €177,405 to €201,762
- Gross operating margin +€20,385
up €20,385 (+7.3%), from €279,247 to €299,632
- Depreciation +€3,248
up €3,248 (+9.0%), from €35,914 to €39,162
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 | €720,736 | €766,349 | +€45,613 | +6.3% |
| Fixed assets | 21/28 | €279,947 | €286,752 | +€6,805 | +2.4% |
| Tangible fixed assets | 22/27 | €263,641 | €270,446 | +€6,805 | +2.6% |
| Plant, machinery and equipment | 23 | €73,990 | €97,459 | +€23,469 | +31.7% |
| Furniture and vehicles | 24 | €5,559 | €3,820 | -€1,739 | -31.3% |
| Other tangible fixed assets | 26 | €184,092 | €169,167 | -€14,925 | -8.1% |
| Financial fixed assets | 28 | €16,306 | €16,306 | = | 0.0% |
| Current assets | 29/58 | €440,789 | €479,597 | +€38,808 | +8.8% |
| Stocks and contracts in progress | 3 | €165,608 | €142,724 | -€22,884 | -13.8% |
| Stocks | 30/36 | €165,608 | €142,724 | -€22,884 | -13.8% |
| Amounts receivable within one year | 40/41 | €38,334 | €30,146 | -€8,188 | -21.4% |
| Trade receivables | 40 | €18,096 | €30,146 | +€12,050 | +66.6% |
| Other amounts receivable | 41 | €20,238 | - | -€20,238 | |
| Current investments | 50/53 | €192,634 | €233,215 | +€40,581 | +21.1% |
| Cash at bank and in hand | 54/58 | €31,895 | €62,112 | +€30,217 | +94.7% |
| Deferred charges and accrued income | 490/1 | €12,318 | €11,400 | -€918 | -7.5% |
| Total equity and liabilities | 10/49 | €720,736 | €766,349 | +€45,613 | +6.3% |
| Equity | 10/15 | €184,143 | €193,483 | +€9,340 | +5.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €25,071 | €45,071 | +€20,000 | +79.8% |
| Tax-exempt reserves | 132 | €71 | €71 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Profit (loss) carried forward | 14 | €109,072 | €98,412 | -€10,660 | -9.8% |
| Amounts payable | 17/49 | €536,593 | €572,866 | +€36,273 | +6.8% |
| Amounts payable after more than one year | 17 | €174,218 | €163,406 | -€10,812 | -6.2% |
| Financial debts | 170/4 | €174,218 | €163,406 | -€10,812 | -6.2% |
| Amounts payable within one year | 42/48 | €358,572 | €406,048 | +€47,476 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €37,600 | €47,656 | +€10,056 | +26.7% |
| Trade debts | 44 | €245,662 | €269,583 | +€23,921 | +9.7% |
| Suppliers | 440/4 | €245,662 | €269,583 | +€23,921 | +9.7% |
| Taxes, remuneration and social security | 45 | €45,085 | €55,543 | +€10,458 | +23.2% |
| Taxes | 450/3 | €21,388 | €26,572 | +€5,184 | +24.2% |
| Remuneration and social security | 454/9 | €23,697 | €28,971 | +€5,274 | +22.3% |
| Other amounts payable | 47/48 | €30,225 | €33,266 | +€3,041 | +10.1% |
| Accrued charges and deferred income | 492/3 | €3,803 | €3,412 | -€391 | -10.3% |
| Remuneration, social security and pensions | 62 | €177,405 | €201,762 | +€24,357 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,914 | €39,162 | +€3,248 | +9.0% |
| Other operating charges | 640/8 | €4,861 | €4,191 | -€670 | -13.8% |
| Gross operating margin | 9900 | €279,247 | €299,632 | +€20,385 | +7.3% |
| Operating profit (loss) | 9901 | €61,067 | €54,517 | -€6,550 | -10.7% |
| Financial income | 75/76B | €1,687 | €1,959 | +€272 | +16.1% |
| Recurring financial income | 75 | €1,687 | €1,959 | +€272 | +16.1% |
| Financial charges | 65/66B | €8,178 | €8,777 | +€599 | +7.3% |
| Recurring financial charges | 65 | €8,178 | €8,777 | +€599 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €54,576 | €47,699 | -€6,877 | -12.6% |
| Income taxes | 67/77 | €16,136 | €13,359 | -€2,777 | -17.2% |
| Profit (loss) for the period | 9904 | €38,440 | €34,340 | -€4,100 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,440 | €34,340 | -€4,100 | -10.7% |
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 15 October 2026 via checked.be.