ABIMOS: 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.
ABIMOS
Largest movements
- Cash +€132,987
up €132,987 (+144.1%), from €92,314 to €225,301
mainly Net result for the year (+€66,554) and Investment in fixed assets (net) (+€23,434)
- Tangible fixed assets -€39,804
down €39,804 (-36.4%), from €109,442 to €69,638
of which Leasing and similar rights: -€23,103
- Receivables within one year -€19,938
down €19,938 (-24.4%), from €81,592 to €61,654
of which Trade receivables: -€17,222
- Deferred charges and accrued income -€3,783
down €3,783 (-100.0%), from €3,783 to €0
- Reserves +€66,554
up €66,554 (+26.4%), from €252,345 to €318,899
- Tax, wage and social debts +€7,797
up €7,797 (+72.4%), from €10,774 to €18,571
- Trade debts -€4,131
down €4,131 (-87.1%), from €4,744 to €613
- Gross operating margin +€22,061
up €22,061 (+26.2%), from €84,289 to €106,350
- Depreciation -€19,530
down €19,530 (-54.4%), from €35,900 to €16,370
- Taxes +€6,189
up €6,189 (+46.4%), from €13,338 to €19,527
- Financial charges +€1,664
up €1,664 (+278.2%), from €598 to €2,263
- Write-downs -€1,330
down €1,330 (-100.0%), from €1,330 to €0
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 | €287,222 | €356,683 | +€69,461 | +24.2% |
| Fixed assets | 21/28 | €109,532 | €69,728 | -€39,804 | -36.3% |
| Tangible fixed assets | 22/27 | €109,442 | €69,638 | -€39,804 | -36.4% |
| Land and buildings | 22 | €50,207 | €44,843 | -€5,364 | -10.7% |
| Plant, machinery and equipment | 23 | €9,299 | €6,367 | -€2,933 | -31.5% |
| Furniture and vehicles | 24 | €26,832 | €18,428 | -€8,405 | -31.3% |
| Leasing and similar rights | 25 | €23,103 | €0 | -€23,103 | -100.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €177,690 | €286,955 | +€109,265 | +61.5% |
| Amounts receivable within one year | 40/41 | €81,592 | €61,654 | -€19,938 | -24.4% |
| Trade receivables | 40 | €76,533 | €59,311 | -€17,222 | -22.5% |
| Other amounts receivable | 41 | €5,060 | €2,343 | -€2,717 | -53.7% |
| Cash at bank and in hand | 54/58 | €92,314 | €225,301 | +€132,987 | +144.1% |
| Deferred charges and accrued income | 490/1 | €3,783 | €0 | -€3,783 | -100.0% |
| Total equity and liabilities | 10/49 | €287,222 | €356,683 | +€69,461 | +24.2% |
| Equity | 10/15 | €270,945 | €337,499 | +€66,554 | +24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252,345 | €318,899 | +€66,554 | +26.4% |
| Distributable reserves | 133 | €252,345 | €318,899 | +€66,554 | +26.4% |
| Amounts payable | 17/49 | €16,277 | €19,184 | +€2,907 | +17.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,277 | €19,184 | +€2,907 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €758 | €0 | -€758 | -100.0% |
| Trade debts | 44 | €4,744 | €613 | -€4,131 | -87.1% |
| Suppliers | 440/4 | €4,744 | €613 | -€4,131 | -87.1% |
| Taxes, remuneration and social security | 45 | €10,774 | €18,571 | +€7,797 | +72.4% |
| Taxes | 450/3 | €10,774 | €18,571 | +€7,797 | +72.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,900 | €16,370 | -€19,530 | -54.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,330 | €0 | -€1,330 | -100.0% |
| Other operating charges | 640/8 | €1,310 | €1,752 | +€442 | +33.7% |
| Gross operating margin | 9900 | €84,289 | €106,350 | +€22,061 | +26.2% |
| Operating profit (loss) | 9901 | €45,749 | €88,228 | +€42,480 | +92.9% |
| Financial income | 75/76B | €112 | €115 | +€3 | +2.3% |
| Recurring financial income | 75 | €112 | €115 | +€3 | +2.3% |
| Financial charges | 65/66B | €598 | €2,263 | +€1,664 | +278.2% |
| Recurring financial charges | 65 | €598 | €2,263 | +€1,664 | +278.2% |
| Profit (loss) for the period before taxes | 9903 | €45,263 | €86,081 | +€40,818 | +90.2% |
| Income taxes | 67/77 | €13,338 | €19,527 | +€6,189 | +46.4% |
| Profit (loss) for the period | 9904 | €31,924 | €66,554 | +€34,629 | +108.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,924 | €66,554 | +€34,629 | +108.5% |
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 11 October 2026 via checked.be.