ABIKS: 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.
ABIKS
Largest movements
- Receivables within one year +€108,604
up €108,604 (+96.2%), from €112,910 to €221,513
of which Other amounts receivable: +€112,490
- Cash +€31,799
up €31,799 (+166.4%), from €19,106 to €50,905
mainly Tax, wage and social debts (+€114,146) and Debts after one year (+€21,062)
- Stocks and contracts +€8,809
up €8,809 (+51.1%), from €17,232 to €26,042
- Tax, wage and social debts +€114,146
up €114,146 (+275.9%), from €41,373 to €155,520
of which Remuneration and social security: +€78,894
- Debts after one year +€21,062
up €21,062 (+30.3%), from €69,416 to €90,478
- Profit (loss) carried forward -€19,621
down €19,621 (-53.3%), from €36,789 to €17,168
- Current portion of long-term debt +€17,280
up €17,280 (+79.0%), from €21,883 to €39,163
- Short-term financial debts +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Staff costs +€194,188
up €194,188 (+86.7%), from €223,917 to €418,105
- Gross operating margin +€181,237
up €181,237 (+71.6%), from €253,162 to €434,399
- Financial charges +€10,678
up €10,678 (+113.0%), from €9,449 to €20,127
- Financial income +€6,239
up €6,239 (+3590.1%), from €174 to €6,413
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 | €248,608 | €400,472 | +€151,864 | +61.1% |
| Fixed assets | 21/28 | €97,712 | €100,761 | +€3,049 | +3.1% |
| Intangible fixed assets | 21 | €1,806 | €876 | -€929 | -51.5% |
| Tangible fixed assets | 22/27 | €92,707 | €96,685 | +€3,978 | +4.3% |
| Land and buildings | 22 | €82,309 | €73,302 | -€9,006 | -10.9% |
| Plant, machinery and equipment | 23 | €5,603 | €10,636 | +€5,033 | +89.8% |
| Furniture and vehicles | 24 | €4,795 | €4,347 | -€448 | -9.4% |
| Leasing and similar rights | 25 | - | €8,400 | +€8,400 | |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €150,896 | €299,711 | +€148,815 | +98.6% |
| Stocks and contracts in progress | 3 | €17,232 | €26,042 | +€8,809 | +51.1% |
| Stocks | 30/36 | €17,232 | €26,042 | +€8,809 | +51.1% |
| Amounts receivable within one year | 40/41 | €112,910 | €221,513 | +€108,604 | +96.2% |
| Trade receivables | 40 | €22,046 | €18,160 | -€3,887 | -17.6% |
| Other amounts receivable | 41 | €90,863 | €203,354 | +€112,490 | +123.8% |
| Cash at bank and in hand | 54/58 | €19,106 | €50,905 | +€31,799 | +166.4% |
| Deferred charges and accrued income | 490/1 | €1,648 | €1,251 | -€396 | -24.1% |
| Total equity and liabilities | 10/49 | €248,608 | €400,472 | +€151,864 | +61.1% |
| Equity | 10/15 | €42,789 | €23,168 | -€19,621 | -45.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,789 | €17,168 | -€19,621 | -53.3% |
| Amounts payable | 17/49 | €205,819 | €377,304 | +€171,486 | +83.3% |
| Amounts payable after more than one year | 17 | €69,416 | €90,478 | +€21,062 | +30.3% |
| Financial debts | 170/4 | €69,416 | €90,478 | +€21,062 | +30.3% |
| Amounts payable within one year | 42/48 | €136,403 | €286,826 | +€150,423 | +110.3% |
| Current portion of amounts payable after more than one year | 42 | €21,883 | €39,163 | +€17,280 | +79.0% |
| Financial debts | 43 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Credit institutions | 430/8 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Trade debts | 44 | €58,147 | €67,144 | +€8,997 | +15.5% |
| Suppliers | 440/4 | €58,147 | €67,144 | +€8,997 | +15.5% |
| Taxes, remuneration and social security | 45 | €41,373 | €155,520 | +€114,146 | +275.9% |
| Taxes | 450/3 | €25,431 | €60,683 | +€35,252 | +138.6% |
| Remuneration and social security | 454/9 | €15,943 | €94,837 | +€78,894 | +494.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €223,917 | €418,105 | +€194,188 | +86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,444 | €17,552 | +€3,108 | +21.5% |
| Other operating charges | 640/8 | €2,912 | €4,456 | +€1,545 | +53.1% |
| Gross operating margin | 9900 | €253,162 | €434,399 | +€181,237 | +71.6% |
| Operating profit (loss) | 9901 | €11,890 | -€5,714 | -€17,604 | |
| Financial income | 75/76B | €174 | €6,413 | +€6,239 | +3590.1% |
| Recurring financial income | 75 | €174 | €6,413 | +€6,239 | +3590.1% |
| Financial charges | 65/66B | €9,449 | €20,127 | +€10,678 | +113.0% |
| Recurring financial charges | 65 | €9,449 | €20,127 | +€10,678 | +113.0% |
| Profit (loss) for the period before taxes | 9903 | €2,615 | -€19,428 | -€22,043 | |
| Income taxes | 67/77 | €3,199 | €193 | -€3,006 | -94.0% |
| Profit (loss) for the period | 9904 | -€585 | -€19,621 | -€19,037 | -3254.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€585 | -€19,621 | -€19,037 | -3254.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.