ABIM: 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.
What changed
ABIM
NACE 46.649, Wholesale of other machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€103,057
2024 · €126,974-€23,917
Equity
€1.3m
2024 · €1.3m+€8,057
Cash
€63,704
2024 · €86,610-€22,906
Balance sheet total
€2.7m
2024 · €2.7m-€19,537
Largest movements
Assets
- Current investments +€100,533
up €100,533 (+10.6%), from €950,039 to €1.1m
- Tangible fixed assets -€86,307
down €86,307 (-5.2%), from €1.7m to €1.6m
of which Land and buildings: -€54,846
Equity and liabilities
- Other debts -€53,919
down €53,919 (-4.0%), from €1.4m to €1.3m
Income statement
- Financial charges +€25,106
up €25,106 (+102.8%), from €24,426 to €49,532
- Gross operating margin -€15,335
down €15,335 (-4.9%), from €314,356 to €299,020
- Financial income +€8,094
up €8,094 (+216.4%), from €3,741 to €11,835
- Depreciation -€5,294
down €5,294 (-5.2%), from €102,427 to €97,133
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.
Result 2024
€126,974
Gross operating margin
-€15,335
Depreciation
+€5,294
Other operating charges
+€950
Financial income
+€8,094
Financial charges
-€25,106
Taxes
+€2,186
Result 2025
€103,057
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.
From operations
+€186,724
Investment
-€111,359
Financing
-€98,270
Cash 2024
€86,610
From operations (derived)
+€186,724
Net result for the year
+€103,057
Depreciation
+€97,133
Receivables within one year
+€10,057
Deferred charges and accrued income
+€800
Trade debts
+€9,331
Tax, wage and social debts
+€2,649
Other debts
-€53,919
Accrued charges and deferred income
+€17,616
Investment (derived)
-€111,359
Investment in fixed assets (net)
-€10,826
Current investments
-€100,533
Financing
-€98,270
Debts after one year
-€3,270
Contributions, distributions and other
-€95,000
Cash 2025
€63,704
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,715,604 | €2,696,067 | -€19,537 | -0.7% |
| Fixed assets | 21/28 | €1,656,814 | €1,570,507 | -€86,307 | -5.2% |
| Tangible fixed assets | 22/27 | €1,656,564 | €1,570,257 | -€86,307 | -5.2% |
| Land and buildings | 22 | €1,514,250 | €1,459,404 | -€54,846 | -3.6% |
| Plant, machinery and equipment | 23 | €99,101 | €78,721 | -€20,381 | -20.6% |
| Furniture and vehicles | 24 | €43,213 | €32,132 | -€11,081 | -25.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,058,790 | €1,125,560 | +€66,770 | +6.3% |
| Amounts receivable within one year | 40/41 | €21,341 | €11,284 | -€10,057 | -47.1% |
| Trade receivables | 40 | €20,700 | €10,624 | -€10,075 | -48.7% |
| Other amounts receivable | 41 | €642 | €660 | +€18 | +2.9% |
| Current investments | 50/53 | €950,039 | €1,050,572 | +€100,533 | +10.6% |
| Cash at bank and in hand | 54/58 | €86,610 | €63,704 | -€22,906 | -26.4% |
| Deferred charges and accrued income | 490/1 | €800 | - | -€800 | |
| Total equity and liabilities | 10/49 | €2,715,604 | €2,696,067 | -€19,537 | -0.7% |
| Equity | 10/15 | €1,269,452 | €1,277,508 | +€8,057 | +0.6% |
| Contributions | 10/11 | €130,400 | €130,400 | = | 0.0% |
| Reserves | 13 | €1,136,068 | €1,146,068 | +€10,000 | +0.9% |
| Distributable reserves | 133 | €1,136,068 | €1,146,068 | +€10,000 | +0.9% |
| Profit (loss) carried forward | 14 | €2,984 | €1,040 | -€1,943 | -65.1% |
| Amounts payable | 17/49 | €1,446,152 | €1,418,559 | -€27,593 | -1.9% |
| Amounts payable after more than one year | 17 | €38,760 | €35,490 | -€3,270 | -8.4% |
| Other amounts payable | 178/9 | €38,760 | €35,490 | -€3,270 | -8.4% |
| Amounts payable within one year | 42/48 | €1,390,766 | €1,348,827 | -€41,939 | -3.0% |
| Trade debts | 44 | €7,444 | €16,776 | +€9,331 | +125.3% |
| Suppliers | 440/4 | €7,444 | €16,776 | +€9,331 | +125.3% |
| Taxes, remuneration and social security | 45 | €28,373 | €31,022 | +€2,649 | +9.3% |
| Taxes | 450/3 | €28,373 | €31,022 | +€2,649 | +9.3% |
| Other amounts payable | 47/48 | €1,354,948 | €1,301,029 | -€53,919 | -4.0% |
| Accrued charges and deferred income | 492/3 | €16,626 | €34,242 | +€17,616 | +106.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,427 | €97,133 | -€5,294 | -5.2% |
| Other operating charges | 640/8 | €59,276 | €58,326 | -€950 | -1.6% |
| Gross operating margin | 9900 | €314,356 | €299,020 | -€15,335 | -4.9% |
| Operating profit (loss) | 9901 | €152,652 | €143,561 | -€9,091 | -6.0% |
| Financial income | 75/76B | €3,741 | €11,835 | +€8,094 | +216.4% |
| Recurring financial income | 75 | €3,741 | €11,835 | +€8,094 | +216.4% |
| Financial charges | 65/66B | €24,426 | €49,532 | +€25,106 | +102.8% |
| Recurring financial charges | 65 | €24,426 | €49,532 | +€25,106 | +102.8% |
| Profit (loss) for the period before taxes | 9903 | €131,967 | €105,864 | -€26,103 | -19.8% |
| Income taxes | 67/77 | €4,993 | €2,807 | -€2,186 | -43.8% |
| Profit (loss) for the period | 9904 | €126,974 | €103,057 | -€23,917 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €126,974 | €103,057 | -€23,917 | -18.8% |
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 29 September 2026 via checked.be.