ABIP: 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.
ABIP
Largest movements
- Cash +€422,016
up €422,016 (+21.5%), from €2.0m to €2.4m
mainly Receivables within one year (+€301,687) and Depreciation (+€40,633)
- Receivables within one year -€301,687
down €301,687 (-48.4%), from €623,489 to €321,802
of which Other amounts receivable: -€158,198
- Tangible fixed assets -€40,633
down €40,633 (-20.2%), from €200,814 to €160,181
of which Land and buildings: -€24,289
- Tax, wage and social debts +€39,178
up €39,178 (+218.2%), from €17,954 to €57,131
- Financial income -€114,771
down €114,771 (-78.7%), from €145,877 to €31,106
- Gross operating margin -€55,357
down €55,357 (-63.2%), from €87,578 to €32,220
- Taxes -€44,861
down €44,861 (-95.9%), from €46,789 to €1,928
- Financial charges +€7,307
up €7,307 (+115.6%), from €6,321 to €13,629
- Depreciation -€2,594
down €2,594 (-6.0%), from €43,227 to €40,633
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 | €3,007,503 | €3,058,602 | +€51,099 | +1.7% |
| Fixed assets | 21/28 | €200,839 | €160,206 | -€40,633 | -20.2% |
| Tangible fixed assets | 22/27 | €200,814 | €160,181 | -€40,633 | -20.2% |
| Land and buildings | 22 | €173,574 | €149,285 | -€24,289 | -14.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €27,240 | €10,896 | -€16,344 | -60.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €2,806,665 | €2,898,396 | +€91,731 | +3.3% |
| Stocks and contracts in progress | 3 | €222,500 | €195,000 | -€27,500 | -12.4% |
| Stocks | 30/36 | €222,500 | €195,000 | -€27,500 | -12.4% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €623,489 | €321,802 | -€301,687 | -48.4% |
| Trade receivables | 40 | €173,489 | €30,000 | -€143,489 | -82.7% |
| Other amounts receivable | 41 | €450,000 | €291,802 | -€158,198 | -35.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,959,578 | €2,381,594 | +€422,016 | +21.5% |
| Deferred charges and accrued income | 490/1 | €1,098 | - | -€1,098 | |
| Total equity and liabilities | 10/49 | €3,007,503 | €3,058,602 | +€51,099 | +1.7% |
| Equity | 10/15 | €2,915,017 | €2,916,278 | +€1,261 | 0.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €2,789,800 | €2,789,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €2,739,800 | €2,739,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217 | €1,478 | +€1,261 | +581.5% |
| Amounts payable | 17/49 | €92,486 | €142,324 | +€49,837 | +53.9% |
| Amounts payable within one year | 42/48 | €87,872 | €137,709 | +€49,837 | +56.7% |
| Trade debts | 44 | €8,660 | €8,622 | -€39 | -0.4% |
| Suppliers | 440/4 | €8,660 | €8,622 | -€39 | -0.4% |
| Taxes, remuneration and social security | 45 | €17,954 | €57,131 | +€39,178 | +218.2% |
| Taxes | 450/3 | €17,954 | €57,131 | +€39,178 | +218.2% |
| Other amounts payable | 47/48 | €61,258 | €71,956 | +€10,698 | +17.5% |
| Accrued charges and deferred income | 492/3 | €4,614 | €4,614 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,227 | €40,633 | -€2,594 | -6.0% |
| Other operating charges | 640/8 | €5,975 | €5,875 | -€99 | -1.7% |
| Gross operating margin | 9900 | €87,578 | €32,220 | -€55,357 | -63.2% |
| Operating profit (loss) | 9901 | €38,376 | -€14,288 | -€52,664 | |
| Financial income | 75/76B | €145,877 | €31,106 | -€114,771 | -78.7% |
| Recurring financial income | 75 | €145,877 | €31,106 | -€114,771 | -78.7% |
| Financial charges | 65/66B | €6,321 | €13,629 | +€7,307 | +115.6% |
| Recurring financial charges | 65 | €6,321 | €13,629 | +€7,307 | +115.6% |
| Profit (loss) for the period before taxes | 9903 | €177,931 | €3,189 | -€174,742 | -98.2% |
| Income taxes | 67/77 | €46,789 | €1,928 | -€44,861 | -95.9% |
| Profit (loss) for the period | 9904 | €131,142 | €1,261 | -€129,881 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €131,142 | €1,261 | -€129,881 | -99.0% |
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 1 October 2026 via checked.be.