ABIO: 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.
ABIO
Largest movements
- Receivables within one year +€698,274
up €698,274 (+75.5%), from €924,508 to €1.6m
of which Other amounts receivable: +€698,049
- Receivables after one year +€681,625
up €681,625 (+29.1%), from €2.3m to €3.0m
- Cash -€610,699
down €610,699 (-52.5%), from €1.2m to €553,464
mainly Receivables within one year (-€698,274) and Receivables after one year (-€681,625)
- Tangible fixed assets -€157,724
down €157,724 (-46.6%), from €338,360 to €180,636
of which Plant, machinery and equipment: -€123,583
- Stocks and contracts +€153,206
up €153,206 (+34.9%), from €439,130 to €592,336
- Reserves +€656,448
up €656,448 (+12.7%), from €5.2m to €5.8m
of which Distributable reserves: +€330,173
- Other debts +€73,517
up €73,517, from €0 to €73,517
- Trade debts +€70,356
up €70,356 (+60.3%), from €116,633 to €186,988
- Gross operating margin +€167,258
up €167,258 (+5.9%), from €2.8m to €3.0m
- Other operating charges +€128,307
up €128,307 (+876%), from €14,652 to €142,959
- Financial income +€58,984
up €58,984 (+70.6%), from €83,504 to €142,489
- Staff costs +€40,066
up €40,066 (+2.0%), from €2.0m to €2.0m
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 | €5,327,838 | €6,118,090 | +€790,252 | +14.8% |
| Fixed assets | 21/28 | €338,360 | €180,636 | -€157,724 | -46.6% |
| Tangible fixed assets | 22/27 | €338,360 | €180,636 | -€157,724 | -46.6% |
| Land and buildings | 22 | €4,564 | €3,861 | -€703 | -15.4% |
| Plant, machinery and equipment | 23 | €266,304 | €142,722 | -€123,583 | -46.4% |
| Furniture and vehicles | 24 | €67,492 | €34,053 | -€33,438 | -49.5% |
| Current assets | 29/58 | €4,989,478 | €5,937,453 | +€947,975 | +19.0% |
| Amounts receivable after more than one year | 29 | €2,346,383 | €3,028,008 | +€681,625 | +29.1% |
| Other amounts receivable | 291 | €2,346,383 | €3,028,008 | +€681,625 | +29.1% |
| Stocks and contracts in progress | 3 | €439,130 | €592,336 | +€153,206 | +34.9% |
| Stocks | 30/36 | €439,130 | €592,336 | +€153,206 | +34.9% |
| Amounts receivable within one year | 40/41 | €924,508 | €1,622,782 | +€698,274 | +75.5% |
| Trade receivables | 40 | - | €225 | +€225 | |
| Other amounts receivable | 41 | €924,508 | €1,622,557 | +€698,049 | +75.5% |
| Cash at bank and in hand | 54/58 | €1,164,163 | €553,464 | -€610,699 | -52.5% |
| Deferred charges and accrued income | 490/1 | €115,294 | €140,863 | +€25,569 | +22.2% |
| Total equity and liabilities | 10/49 | €5,327,838 | €6,118,090 | +€790,252 | +14.8% |
| Equity | 10/15 | €5,187,020 | €5,843,469 | +€656,448 | +12.7% |
| Contributions | 10/11 | €22,178 | €22,178 | = | 0.0% |
| Reserves | 13 | €5,164,842 | €5,821,290 | +€656,448 | +12.7% |
| Non-distributable reserves | 130/1 | €8,124 | €8,124 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,124 | €8,124 | = | 0.0% |
| Tax-exempt reserves | 132 | €726,225 | €1,052,500 | +€326,275 | +44.9% |
| Distributable reserves | 133 | €4,430,493 | €4,760,666 | +€330,173 | +7.5% |
| Amounts payable | 17/49 | €140,817 | €274,621 | +€133,804 | +95.0% |
| Amounts payable within one year | 42/48 | €140,817 | €274,621 | +€133,804 | +95.0% |
| Trade debts | 44 | €116,633 | €186,988 | +€70,356 | +60.3% |
| Suppliers | 440/4 | €116,633 | €186,988 | +€70,356 | +60.3% |
| Taxes, remuneration and social security | 45 | €24,185 | €14,116 | -€10,069 | -41.6% |
| Taxes | 450/3 | €11,565 | €0 | -€11,565 | -100% |
| Remuneration and social security | 454/9 | €12,620 | €14,116 | +€1,496 | +11.9% |
| Other amounts payable | 47/48 | €0 | €73,517 | +€73,517 | |
| Non-recurring operating income | 76A | €1,000 | €262 | -€738 | -73.8% |
| Remuneration, social security and pensions | 62 | €1,965,440 | €2,005,506 | +€40,066 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,968 | €121,881 | -€3,088 | -2.5% |
| Other operating charges | 640/8 | €14,652 | €142,959 | +€128,307 | +876% |
| Non-recurring operating charges | 66A | €460 | €6,355 | +€5,894 | +1,280% |
| Gross operating margin | 9900 | €2,841,569 | €3,008,828 | +€167,258 | +5.9% |
| Operating profit (loss) | 9901 | €736,049 | €732,127 | -€3,922 | -0.5% |
| Financial income | 75/76B | €83,504 | €142,489 | +€58,984 | +70.6% |
| Recurring financial income | 75 | €83,504 | €142,489 | +€58,984 | +70.6% |
| Financial charges | 65/66B | €2,702 | €1,721 | -€980 | -36.3% |
| Recurring financial charges | 65 | €2,702 | €1,721 | -€980 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €816,851 | €872,894 | +€56,043 | +6.9% |
| Income taxes | 67/77 | €202,065 | €216,446 | +€14,381 | +7.1% |
| Profit (loss) for the period | 9904 | €614,786 | €656,448 | +€41,662 | +6.8% |
| Transfer to tax-exempt reserves | 689 | €305,225 | €326,275 | +€21,050 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €309,561 | €330,173 | +€20,612 | +6.7% |
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 21 October 2026 via checked.be.