ABIMOTA: 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
ABIMOTA
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€61,809
2024 · -€96,923+€35,114
Equity
€1.3m
2024 · €1.4m-€61,809
Cash
€27,637
2024 · €38,828-€11,191
Balance sheet total
€2.3m
2024 · €2.5m-€197,726
Largest movements
Assets
- Tangible fixed assets -€189,687
down €189,687 (-7.9%), from €2.4m to €2.2m
of which Land and buildings: -€208,857
Equity and liabilities
- Revaluation surpluses -€161,432
down €161,432 (-11.1%), from €1.5m to €1.3m
- Debts after one year -€153,312
down €153,312 (-17.7%), from €866,322 to €713,010
of which Financial debts: -€110,338
- Reserves +€152,062
up €152,062 (+10.4%), from €1.5m to €1.6m
of which Distributable reserves: +€161,432
- Profit (loss) carried forward -€52,439
down €52,439 (-2.5%), from -€2.1m to -€2.2m
- Accrued charges and deferred income +€28,927
up €28,927 (+222.3%), from €13,010 to €41,937
Income statement
- Gross operating margin +€34,217
up €34,217 (+12.1%), from €281,972 to €316,189
- Taxes +€11,802
up €11,802 (+42.9%), from €27,513 to €39,315
- Staff costs -€11,628
down €11,628 (-14.2%), from €81,825 to €70,197
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
-€96,923
Gross operating margin
+€34,217
Staff costs
+€11,628
Depreciation
-€2,332
Other operating charges
+€1,598
Financial income
+€29
Financial charges
+€1,777
Taxes
-€11,802
Deferred taxes and other
-€1
Result 2025
-€61,809
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
+€170,686
Investment
-€32,841
Financing
-€149,036
Cash 2024
€38,828
From operations (derived)
+€170,686
Net result for the year
-€61,809
Depreciation
+€222,528
Receivables within one year
-€169
Deferred charges and accrued income
-€2,983
Provisions
-€3,123
Trade debts
-€16,976
Tax, wage and social debts
+€4,291
Accrued charges and deferred income
+€28,927
Investment (derived)
-€32,841
Investment in fixed assets (net)
-€32,841
Financing
-€149,036
Debts after one year
-€153,312
Current portion of long-term debt
+€4,276
Cash 2025
€27,637
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,491,068 | €2,293,342 | -€197,726 | -7.9% |
| Fixed assets | 21/28 | €2,406,199 | €2,216,512 | -€189,687 | -7.9% |
| Tangible fixed assets | 22/27 | €2,405,914 | €2,216,227 | -€189,687 | -7.9% |
| Land and buildings | 22 | €2,340,735 | €2,131,878 | -€208,857 | -8.9% |
| Plant, machinery and equipment | 23 | €55,610 | €77,717 | +€22,107 | +39.8% |
| Furniture and vehicles | 24 | €9,569 | €6,632 | -€2,937 | -30.7% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €84,869 | €76,830 | -€8,039 | -9.5% |
| Amounts receivable within one year | 40/41 | €589 | €758 | +€169 | +28.7% |
| Trade receivables | 40 | €589 | €758 | +€169 | +28.7% |
| Cash at bank and in hand | 54/58 | €38,828 | €27,637 | -€11,191 | -28.8% |
| Deferred charges and accrued income | 490/1 | €45,452 | €48,435 | +€2,983 | +6.6% |
| Total equity and liabilities | 10/49 | €2,491,068 | €2,293,342 | -€197,726 | -7.9% |
| Equity | 10/15 | €1,370,905 | €1,309,096 | -€61,809 | -4.5% |
| Contributions | 10/11 | €564,000 | €564,000 | = | 0.0% |
| Capital | 10 | €564,000 | €564,000 | = | 0.0% |
| Issued capital | 100 | €564,000 | €564,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,453,330 | €1,291,898 | -€161,432 | -11.1% |
| Reserves | 13 | €1,461,623 | €1,613,685 | +€152,062 | +10.4% |
| Non-distributable reserves | 130/1 | €1,963 | €1,963 | = | 0.0% |
| Legal reserve | 130 | €1,963 | €1,963 | = | 0.0% |
| Tax-exempt reserves | 132 | €168,666 | €159,296 | -€9,370 | -5.6% |
| Distributable reserves | 133 | €1,290,994 | €1,452,426 | +€161,432 | +12.5% |
| Profit (loss) carried forward | 14 | -€2,108,048 | -€2,160,487 | -€52,439 | -2.5% |
| Provisions and deferred taxes | 16 | €56,222 | €53,099 | -€3,123 | -5.6% |
| Deferred taxes | 168 | €56,222 | €53,099 | -€3,123 | -5.6% |
| Amounts payable | 17/49 | €1,063,941 | €931,147 | -€132,794 | -12.5% |
| Amounts payable after more than one year | 17 | €866,322 | €713,010 | -€153,312 | -17.7% |
| Financial debts | 170/4 | €709,050 | €598,712 | -€110,338 | -15.6% |
| Other amounts payable | 178/9 | €157,272 | €114,298 | -€42,974 | -27.3% |
| Amounts payable within one year | 42/48 | €184,609 | €176,200 | -€8,409 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €126,830 | €131,106 | +€4,276 | +3.4% |
| Trade debts | 44 | €29,335 | €12,359 | -€16,976 | -57.9% |
| Suppliers | 440/4 | €29,335 | €12,359 | -€16,976 | -57.9% |
| Taxes, remuneration and social security | 45 | €28,444 | €32,735 | +€4,291 | +15.1% |
| Taxes | 450/3 | €12,183 | €22,816 | +€10,633 | +87.3% |
| Remuneration and social security | 454/9 | €16,261 | €9,919 | -€6,342 | -39.0% |
| Accrued charges and deferred income | 492/3 | €13,010 | €41,937 | +€28,927 | +222.3% |
| Non-recurring operating income | 76A | - | €350 | +€350 | |
| Remuneration, social security and pensions | 62 | €81,825 | €70,197 | -€11,628 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,196 | €222,528 | +€2,332 | +1.1% |
| Other operating charges | 640/8 | €33,075 | €31,477 | -€1,598 | -4.8% |
| Gross operating margin | 9900 | €281,972 | €316,189 | +€34,217 | +12.1% |
| Operating profit (loss) | 9901 | -€53,124 | -€8,013 | +€45,111 | +84.9% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €19,410 | €17,633 | -€1,777 | -9.2% |
| Recurring financial charges | 65 | €19,410 | €17,633 | -€1,777 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€72,534 | -€25,617 | +€46,917 | +64.7% |
| Transfer from deferred taxes | 780 | €3,124 | €3,123 | -€1 | 0.0% |
| Income taxes | 67/77 | €27,513 | €39,315 | +€11,802 | +42.9% |
| Profit (loss) for the period | 9904 | -€96,923 | -€61,809 | +€35,114 | +36.2% |
| Transfer from tax-exempt reserves | 789 | €9,370 | €9,370 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,553 | -€52,439 | +€35,114 | +40.1% |
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 7 October 2026 via checked.be.