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.
ABIM
Largest movements
- Current investments +€13.7m
up €13.7m (+594.6%), from €2.3m to €16.0m
- Financial fixed assets -€4.3m
no longer reported in 2025 (was €4.3m)
- Receivables within one year +€1.4m
up €1.4m (+596.5%), from €237,641 to €1.7m
- Cash +€828,223
up €828,223 (+397.2%), from €208,512 to €1.0m
- Profit (loss) carried forward +€11.0m
up €11.0m (+588.2%), from €1.9m to €12.8m
- Other debts +€760,736
up €760,736 (+30.6%), from €2.5m to €3.2m
- Financial income +€1.9m
up €1.9m (+47.6%), from €4.1m to €6.0m
of which Non-recurring financial income: +€4.5m
- Taxes +€296,867
new in 2025: €296,867
- Gross operating margin +€66,647
up €66,647 (+54.5%), from -€122,302 to -€55,654
- Financial charges +€22,605
up €22,605 (+41.3%), from €54,791 to €77,396
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,059,532 | €18,724,662 | +€11.7m | +165.2% |
| Fixed assets | 21/28 | €4,309,735 | - | -€4.3m | |
| Financial fixed assets | 28 | €4,309,735 | - | -€4.3m | |
| Current assets | 29/58 | €2,749,797 | €18,724,662 | +€16.0m | +580.9% |
| Amounts receivable within one year | 40/41 | €237,641 | €1,655,066 | +€1.4m | +596.5% |
| Other amounts receivable | 41 | €237,641 | €1,655,066 | +€1.4m | +596.5% |
| Current investments | 50/53 | €2,303,624 | €15,999,940 | +€13.7m | +594.6% |
| Cash at bank and in hand | 54/58 | €208,512 | €1,036,734 | +€828,223 | +397.2% |
| Deferred charges and accrued income | 490/1 | €20 | €32,922 | +€32,902 | +167356.1% |
| Total equity and liabilities | 10/49 | €7,059,532 | €18,724,662 | +€11.7m | +165.2% |
| Equity | 10/15 | €4,451,070 | €15,425,631 | +€11.0m | +246.6% |
| Contributions | 10/11 | €518,550 | €518,550 | = | 0.0% |
| Capital | 10 | €518,550 | - | -€518,550 | |
| Issued capital | 100 | €668,550 | - | -€668,550 | |
| Uncalled capital | 101 | €150,000 | - | -€150,000 | |
| Reserves | 13 | €2,066,855 | €2,066,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €66,855 | €66,855 | = | 0.0% |
| Legal reserve | 130 | €66,855 | - | -€66,855 | |
| Reserves not available under the articles | 1311 | - | €66,855 | +€66,855 | |
| Distributable reserves | 133 | €2,000,000 | €2,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,865,665 | €12,840,226 | +€11.0m | +588.2% |
| Amounts payable | 17/49 | €2,608,462 | €3,299,031 | +€690,569 | +26.5% |
| Amounts payable within one year | 42/48 | €2,566,269 | €3,283,966 | +€717,697 | +28.0% |
| Trade debts | 44 | €83,539 | - | -€83,539 | |
| Suppliers | 440/4 | €83,539 | - | -€83,539 | |
| Taxes, remuneration and social security | 45 | - | €40,500 | +€40,500 | |
| Taxes | 450/3 | - | €40,500 | +€40,500 | |
| Other amounts payable | 47/48 | €2,482,730 | €3,243,466 | +€760,736 | +30.6% |
| Accrued charges and deferred income | 492/3 | €42,192 | €15,064 | -€27,128 | -64.3% |
| Other operating charges | 640/8 | €960 | €998 | +€38 | +4.0% |
| Gross operating margin | 9900 | -€122,302 | -€55,654 | +€66,647 | +54.5% |
| Operating profit (loss) | 9901 | -€123,262 | -€56,653 | +€66,609 | +54.0% |
| Financial income | 75/76B | €4,063,071 | €5,998,381 | +€1.9m | +47.6% |
| Recurring financial income | 75 | €4,063,071 | €1,532,870 | -€2.5m | -62.3% |
| Non-recurring financial income | 76B | - | €4,465,511 | +€4.5m | |
| Financial charges | 65/66B | €54,791 | €77,396 | +€22,605 | +41.3% |
| Recurring financial charges | 65 | €54,791 | €77,396 | +€22,605 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €3,885,019 | €5,864,333 | +€2.0m | +50.9% |
| Income taxes | 67/77 | - | €296,867 | +€296,867 | |
| Profit (loss) for the period | 9904 | €3,885,019 | €5,567,465 | +€1.7m | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,885,019 | €5,567,465 | +€1.7m | +43.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.