ABIK: 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.
ABIK
Largest movements
- Receivables within one year +€11,550
up €11,550 (+52.6%), from €21,938 to €33,487
of which Other amounts receivable: +€21,612
- Stocks and contracts +€5,434
new in 2025: €5,434
- Tangible fixed assets -€526
down €526 (-46.0%), from €1,144 to €618
of which Plant, machinery and equipment: -€333
- Reserves +€12,406
up €12,406 (+168.2%), from €7,377 to €19,783
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts +€9,953
new in 2025: €9,953
- Tax, wage and social debts +€4,333
up €4,333 (+117.0%), from €3,704 to €8,038
of which Taxes: +€4,299
- Purchases and services +€37,711
up €37,711 (+302.2%), from €12,478 to €50,189
- Turnover +€32,743
up €32,743 (+100.9%), from €32,452 to €65,194
- Taxes +€3,488
up €3,488 (+189.1%), from €1,844 to €5,332
- Gross operating margin -€1,385
down €1,385 (-6.9%), from €19,973 to €18,589
- Depreciation -€1,036
down €1,036 (-66.3%), from €1,562 to €526
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 | €23,081 | €39,773 | +€16,692 | +72.3% |
| Fixed assets | 21/28 | €1,144 | €618 | -€526 | -46.0% |
| Tangible fixed assets | 22/27 | €1,144 | €618 | -€526 | -46.0% |
| Plant, machinery and equipment | 23 | €694 | €361 | -€333 | -48.0% |
| Furniture and vehicles | 24 | €449 | €257 | -€193 | -42.9% |
| Current assets | 29/58 | €21,938 | €39,156 | +€17,218 | +78.5% |
| Stocks and contracts in progress | 3 | - | €5,434 | +€5,434 | |
| Stocks | 30/36 | - | €5,434 | +€5,434 | |
| Amounts receivable within one year | 40/41 | €21,938 | €33,487 | +€11,550 | +52.6% |
| Trade receivables | 40 | €10,063 | - | -€10,063 | |
| Other amounts receivable | 41 | €11,875 | €33,487 | +€21,612 | +182.0% |
| Cash at bank and in hand | 54/58 | - | €234 | +€234 | |
| Total equity and liabilities | 10/49 | €23,081 | €39,773 | +€16,692 | +72.3% |
| Equity | 10/15 | €9,377 | €21,783 | +€12,406 | +132.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,377 | €19,783 | +€12,406 | +168.2% |
| Distributable reserves | 133 | €7,377 | €19,783 | +€12,406 | +168.2% |
| Amounts payable | 17/49 | €13,704 | €17,991 | +€4,286 | +31.3% |
| Amounts payable within one year | 42/48 | €13,704 | €17,991 | +€4,286 | +31.3% |
| Trade debts | 44 | - | €9,953 | +€9,953 | |
| Suppliers | 440/4 | - | €9,953 | +€9,953 | |
| Taxes, remuneration and social security | 45 | €3,704 | €8,038 | +€4,333 | +117.0% |
| Taxes | 450/3 | €3,704 | €8,003 | +€4,299 | +116.1% |
| Remuneration and social security | 454/9 | - | €34 | +€34 | |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Turnover | 70 | €32,452 | €65,194 | +€32,743 | +100.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,478 | €50,189 | +€37,711 | +302.2% |
| Remuneration, social security and pensions | 62 | - | €141 | +€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,562 | €526 | -€1,036 | -66.3% |
| Other operating charges | 640/8 | - | €119 | +€119 | |
| Gross operating margin | 9900 | €19,973 | €18,589 | -€1,385 | -6.9% |
| Operating profit (loss) | 9901 | €18,411 | €17,803 | -€608 | -3.3% |
| Financial income | 75/76B | €810 | - | -€810 | |
| Recurring financial income | 75 | €810 | - | -€810 | |
| Financial charges | 65/66B | - | €65 | +€65 | |
| Recurring financial charges | 65 | - | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | €19,221 | €17,738 | -€1,483 | -7.7% |
| Income taxes | 67/77 | €1,844 | €5,332 | +€3,488 | +189.1% |
| Profit (loss) for the period | 9904 | €17,377 | €12,406 | -€4,971 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,377 | €12,406 | -€4,971 | -28.6% |
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 29 September 2026 via checked.be.