ABIMA: 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.
ABIMA
Largest movements
- Current investments +€197,897
up €197,897 (+34.3%), from €576,268 to €774,165
- Receivables within one year +€38,166
up €38,166 (+514.2%), from €7,423 to €45,589
- Reserves +€260,197
up €260,197 (+23.6%), from €1.1m to €1.4m
- Tax, wage and social debts -€17,511
down €17,511 (-82.5%), from €21,220 to €3,709
of which Taxes: -€16,016
- Gross operating margin -€80,998
down €80,998 (-37.1%), from €218,374 to €137,377
- Financial income -€60,831
down €60,831 (-23.8%), from €255,846 to €195,015
- Taxes -€29,761
down €29,761 (-31.3%), from €95,081 to €65,320
- Financial charges +€3,138
up €3,138 (+785.9%), from €399 to €3,537
of which Financial charges: +€2,531
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 | €1,230,688 | €1,462,378 | +€231,690 | +18.8% |
| Fixed assets | 21/28 | €317,830 | €316,472 | -€1,357 | -0.4% |
| Tangible fixed assets | 22/27 | €2,234 | €876 | -€1,357 | -60.8% |
| Furniture and vehicles | 24 | €2,234 | €876 | -€1,357 | -60.8% |
| Financial fixed assets | 28 | €315,596 | €315,596 | = | 0.0% |
| Current assets | 29/58 | €912,858 | €1,145,906 | +€233,047 | +25.5% |
| Amounts receivable within one year | 40/41 | €7,423 | €45,589 | +€38,166 | +514.2% |
| Other amounts receivable | 41 | €7,423 | €45,589 | +€38,166 | +514.2% |
| Current investments | 50/53 | €576,268 | €774,165 | +€197,897 | +34.3% |
| Cash at bank and in hand | 54/58 | €328,653 | €326,151 | -€2,502 | -0.8% |
| Deferred charges and accrued income | 490/1 | €514 | €0 | -€514 | -100.0% |
| Total equity and liabilities | 10/49 | €1,230,688 | €1,462,378 | +€231,690 | +18.8% |
| Equity | 10/15 | €1,105,572 | €1,365,769 | +€260,197 | +23.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,103,572 | €1,363,769 | +€260,197 | +23.6% |
| Distributable reserves | 133 | €1,103,572 | €1,363,769 | +€260,197 | +23.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €125,116 | €96,609 | -€28,507 | -22.8% |
| Amounts payable within one year | 42/48 | €125,116 | €96,609 | -€28,507 | -22.8% |
| Trade debts | 44 | €2,001 | €2,902 | +€901 | +45.0% |
| Suppliers | 440/4 | €2,001 | €2,902 | +€901 | +45.0% |
| Taxes, remuneration and social security | 45 | €21,220 | €3,709 | -€17,511 | -82.5% |
| Taxes | 450/3 | €18,649 | €2,633 | -€16,016 | -85.9% |
| Remuneration and social security | 454/9 | €2,571 | €1,076 | -€1,495 | -58.1% |
| Other amounts payable | 47/48 | €101,895 | €89,998 | -€11,897 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,036 | €1,357 | -€679 | -33.3% |
| Other operating charges | 640/8 | €1,292 | €1,980 | +€688 | +53.2% |
| Gross operating margin | 9900 | €218,374 | €137,377 | -€80,998 | -37.1% |
| Operating profit (loss) | 9901 | €215,046 | €134,040 | -€81,007 | -37.7% |
| Financial income | 75/76B | €255,846 | €195,015 | -€60,831 | -23.8% |
| Recurring financial income | 75 | €255,846 | €195,015 | -€60,831 | -23.8% |
| Financial charges | 65/66B | €399 | €3,537 | +€3,138 | +785.9% |
| Recurring financial charges | 65 | €399 | €2,930 | +€2,531 | +633.8% |
| Non-recurring financial charges | 66B | - | €607 | +€607 | |
| Profit (loss) for the period before taxes | 9903 | €470,493 | €325,517 | -€144,976 | -30.8% |
| Income taxes | 67/77 | €95,081 | €65,320 | -€29,761 | -31.3% |
| Profit (loss) for the period | 9904 | €375,412 | €260,197 | -€115,215 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €375,412 | €260,197 | -€115,215 | -30.7% |
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 10 October 2026 via checked.be.