ABINFRA: 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.
ABINFRA
Largest movements
- Cash +€42,320
up €42,320 (+353%), from €11,982 to €54,302
mainly Receivables within one year (+€34,357) and Net result for the year (+€17,632)
- Receivables within one year -€34,357
down €34,357 (-55.3%), from €62,141 to €27,784
of which Trade receivables: -€29,460
- Tangible fixed assets -€13,591
down €13,591 (-30.6%), from €44,488 to €30,897
- Stocks and contracts +€1,750
new in 2025: €1,750
- Trade debts +€11,248
up €11,248 (+534%), from €2,106 to €13,354
- Debts after one year -€10,330
down €10,330 (-69.7%), from €14,812 to €4,482
- Tax, wage and social debts -€4,106
down €4,106 (-31.7%), from €12,962 to €8,857
- Other debts -€3,000
down €3,000 (-16.7%), from €18,000 to €15,000
- Profit (loss) carried forward +€2,632
up €2,632 (+329%), from €801 to €3,433
- Gross operating margin -€23,490
down €23,490 (-36.8%), from €63,835 to €40,345
- Taxes +€5,700
new in 2025: €5,700
- Depreciation -€5,023
down €5,023 (-26.2%), from €19,176 to €14,153
- Other operating charges -€4,180
down €4,180 (-51.0%), from €8,203 to €4,024
- Financial income +€2,074
up €2,074 (+171%), from €1,216 to €3,290
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.
Derived cash bridge
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 | €119,408 | €115,456 | -€3,952 | -3.3% |
| Fixed assets | 21/28 | €44,568 | €30,977 | -€13,591 | -30.5% |
| Tangible fixed assets | 22/27 | €44,488 | €30,897 | -€13,591 | -30.6% |
| Plant, machinery and equipment | 23 | €27,521 | €20,782 | -€6,739 | -24.5% |
| Furniture and vehicles | 24 | €16,159 | €10,115 | -€6,043 | -37.4% |
| Leasing and similar rights | 25 | €809 | - | -€809 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €74,840 | €84,479 | +€9,639 | +12.9% |
| Stocks and contracts in progress | 3 | - | €1,750 | +€1,750 | |
| Stocks | 30/36 | - | €1,750 | +€1,750 | |
| Amounts receivable within one year | 40/41 | €62,141 | €27,784 | -€34,357 | -55.3% |
| Trade receivables | 40 | €55,499 | €26,039 | -€29,460 | -53.1% |
| Other amounts receivable | 41 | €6,642 | €1,745 | -€4,897 | -73.7% |
| Cash at bank and in hand | 54/58 | €11,982 | €54,302 | +€42,320 | +353% |
| Deferred charges and accrued income | 490/1 | €717 | €643 | -€74 | -10.3% |
| Total equity and liabilities | 10/49 | €119,408 | €115,456 | -€3,952 | -3.3% |
| Equity | 10/15 | €60,801 | €63,433 | +€2,632 | +4.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €801 | €3,433 | +€2,632 | +329% |
| Amounts payable | 17/49 | €58,607 | €52,022 | -€6,585 | -11.2% |
| Amounts payable after more than one year | 17 | €14,812 | €4,482 | -€10,330 | -69.7% |
| Financial debts | 170/4 | €14,812 | €4,482 | -€10,330 | -69.7% |
| Amounts payable within one year | 42/48 | €43,795 | €47,540 | +€3,745 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €10,727 | €10,330 | -€397 | -3.7% |
| Trade debts | 44 | €2,106 | €13,354 | +€11,248 | +534% |
| Suppliers | 440/4 | €2,106 | €13,354 | +€11,248 | +534% |
| Taxes, remuneration and social security | 45 | €12,962 | €8,857 | -€4,106 | -31.7% |
| Taxes | 450/3 | €12,962 | €8,857 | -€4,106 | -31.7% |
| Other amounts payable | 47/48 | €18,000 | €15,000 | -€3,000 | -16.7% |
| Non-recurring operating income | 76A | €2,465 | €17,787 | +€15,322 | +622% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,176 | €14,153 | -€5,023 | -26.2% |
| Other operating charges | 640/8 | €8,203 | €4,024 | -€4,180 | -51.0% |
| Gross operating margin | 9900 | €63,835 | €40,345 | -€23,490 | -36.8% |
| Operating profit (loss) | 9901 | €36,456 | €22,169 | -€14,287 | -39.2% |
| Financial income | 75/76B | €1,216 | €3,290 | +€2,074 | +171% |
| Recurring financial income | 75 | €1,216 | €3,290 | +€2,074 | +171% |
| Financial charges | 65/66B | €1,359 | €2,127 | +€768 | +56.5% |
| Recurring financial charges | 65 | €1,359 | €2,127 | +€768 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €36,313 | €23,332 | -€12,981 | -35.7% |
| Income taxes | 67/77 | - | €5,700 | +€5,700 | |
| Profit (loss) for the period | 9904 | €36,313 | €17,632 | -€18,680 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,313 | €17,632 | -€18,680 | -51.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.