ABIN: 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.
ABIN
Largest movements
- Financial fixed assets +€203,864
up €203,864 (+151010.4%), from €135 to €203,999
- Current investments -€203,864
down €203,864 (-100.0%), from €203,864 to €0
- Tangible fixed assets -€163,761
down €163,761 (-52.1%), from €314,326 to €150,565
of which Leasing and similar rights: -€137,032
- Deferred charges and accrued income -€15,264
down €15,264 (-50.7%), from €30,095 to €14,831
- Receivables within one year +€6,096
up €6,096 (+19.3%), from €31,502 to €37,597
- Debts after one year -€121,937
down €121,937 (-45.1%), from €270,189 to €148,252
- Current portion of long-term debt -€39,846
down €39,846 (-36.7%), from €108,676 to €68,830
- Trade debts -€20,524
down €20,524 (-18.0%), from €113,964 to €93,440
- Other debts +€7,656
up €7,656 (+110.2%), from €6,948 to €14,605
- Gross operating margin -€27,804
down €27,804 (-10.1%), from €275,387 to €247,583
- Depreciation -€25,647
down €25,647 (-24.8%), from €103,341 to €77,694
- Staff costs -€25,448
down €25,448 (-15.2%), from €167,717 to €142,269
- Financial charges -€3,081
down €3,081 (-21.8%), from €14,150 to €11,070
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 | €584,210 | €408,112 | -€176,097 | -30.1% |
| Fixed assets | 21/28 | €314,461 | €354,564 | +€40,103 | +12.8% |
| Tangible fixed assets | 22/27 | €314,326 | €150,565 | -€163,761 | -52.1% |
| Furniture and vehicles | 24 | €30,499 | €3,770 | -€26,729 | -87.6% |
| Leasing and similar rights | 25 | €283,827 | €146,795 | -€137,032 | -48.3% |
| Financial fixed assets | 28 | €135 | €203,999 | +€203,864 | +151010.4% |
| Current assets | 29/58 | €269,748 | €53,548 | -€216,200 | -80.1% |
| Amounts receivable within one year | 40/41 | €31,502 | €37,597 | +€6,096 | +19.3% |
| Trade receivables | 40 | €31,502 | €37,597 | +€6,096 | +19.3% |
| Current investments | 50/53 | €203,864 | €0 | -€203,864 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,288 | €1,120 | -€3,168 | -73.9% |
| Deferred charges and accrued income | 490/1 | €30,095 | €14,831 | -€15,264 | -50.7% |
| Total equity and liabilities | 10/49 | €584,210 | €408,112 | -€176,097 | -30.1% |
| Equity | 10/15 | €51,458 | €52,000 | +€542 | +1.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,458 | €27,000 | +€542 | +2.0% |
| Amounts payable | 17/49 | €532,751 | €356,112 | -€176,639 | -33.2% |
| Amounts payable after more than one year | 17 | €270,189 | €148,252 | -€121,937 | -45.1% |
| Financial debts | 170/4 | €270,189 | €148,252 | -€121,937 | -45.1% |
| Amounts payable within one year | 42/48 | €262,562 | €207,644 | -€54,918 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €108,676 | €68,830 | -€39,846 | -36.7% |
| Trade debts | 44 | €113,964 | €93,440 | -€20,524 | -18.0% |
| Suppliers | 440/4 | €113,964 | €93,440 | -€20,524 | -18.0% |
| Taxes, remuneration and social security | 45 | €32,974 | €30,770 | -€2,204 | -6.7% |
| Taxes | 450/3 | €14,579 | €15,960 | +€1,381 | +9.5% |
| Remuneration and social security | 454/9 | €18,395 | €14,810 | -€3,585 | -19.5% |
| Other amounts payable | 47/48 | €6,948 | €14,605 | +€7,656 | +110.2% |
| Accrued charges and deferred income | 492/3 | - | €216 | +€216 | |
| Remuneration, social security and pensions | 62 | €167,717 | €142,269 | -€25,448 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,341 | €77,694 | -€25,647 | -24.8% |
| Other operating charges | 640/8 | €18,891 | €16,255 | -€2,636 | -14.0% |
| Gross operating margin | 9900 | €275,387 | €247,583 | -€27,804 | -10.1% |
| Operating profit (loss) | 9901 | -€14,562 | €11,365 | +€25,928 | |
| Financial income | 75/76B | - | €246 | +€246 | |
| Recurring financial income | 75 | - | €246 | +€246 | |
| Financial charges | 65/66B | €14,150 | €11,070 | -€3,081 | -21.8% |
| Recurring financial charges | 65 | €14,150 | €11,070 | -€3,081 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,712 | €542 | +€29,254 | |
| Income taxes | 67/77 | -€1 | €0 | +€1 | |
| Profit (loss) for the period | 9904 | -€28,712 | €542 | +€29,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,712 | €542 | +€29,253 |
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 8 October 2026 via checked.be.