ABIPLOMB: 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.
ABIPLOMB
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€32,722
up €32,722 (+39.6%), from €82,549 to €115,271
mainly Current investments (+€50,000) and Trade debts (+€5,823)
- Receivables within one year +€13,600
up €13,600 (+11.6%), from €117,265 to €130,865
of which Trade receivables: +€16,282
- Profit (loss) carried forward -€13,025
down €13,025 (-5.6%), from €234,598 to €221,573
- Trade debts +€5,823
up €5,823 (+191.4%), from €3,043 to €8,866
- Tax, wage and social debts +€4,571
up €4,571 (+151.5%), from €3,018 to €7,589
of which Remuneration and social security: +€5,128
- Gross operating margin -€14,681
down €14,681 (-11.4%), from €128,339 to €113,658
- Staff costs +€10,935
up €10,935 (+9.9%), from €111,014 to €121,949
- Depreciation -€4,243
down €4,243 (-52.9%), from €8,024 to €3,781
- Taxes -€4,040
down €4,040 (-92.5%), from €4,366 to €326
- Financial income -€1,748
down €1,748 (-52.3%), from €3,342 to €1,594
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 | €262,776 | €261,388 | -€1,388 | -0.5% |
| Fixed assets | 21/28 | €7,893 | €9,327 | +€1,434 | +18.2% |
| Tangible fixed assets | 22/27 | €7,796 | €9,230 | +€1,434 | +18.4% |
| Land and buildings | 22 | €4,546 | €4,256 | -€290 | -6.4% |
| Plant, machinery and equipment | 23 | €357 | €782 | +€425 | +119.0% |
| Furniture and vehicles | 24 | €2,893 | €4,192 | +€1,299 | +44.9% |
| Financial fixed assets | 28 | €97 | €97 | = | 0.0% |
| Current assets | 29/58 | €254,883 | €252,061 | -€2,822 | -1.1% |
| Stocks and contracts in progress | 3 | €5,069 | €5,925 | +€856 | +16.9% |
| Stocks | 30/36 | €5,069 | €5,925 | +€856 | +16.9% |
| Amounts receivable within one year | 40/41 | €117,265 | €130,865 | +€13,600 | +11.6% |
| Trade receivables | 40 | €103,425 | €119,707 | +€16,282 | +15.7% |
| Other amounts receivable | 41 | €13,840 | €11,158 | -€2,682 | -19.4% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €82,549 | €115,271 | +€32,722 | +39.6% |
| Total equity and liabilities | 10/49 | €262,776 | €261,388 | -€1,388 | -0.5% |
| Equity | 10/15 | €255,058 | €242,033 | -€13,025 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,598 | €221,573 | -€13,025 | -5.6% |
| Amounts payable | 17/49 | €7,718 | €19,355 | +€11,637 | +150.8% |
| Amounts payable within one year | 42/48 | €7,718 | €19,355 | +€11,637 | +150.8% |
| Trade debts | 44 | €3,043 | €8,866 | +€5,823 | +191.4% |
| Suppliers | 440/4 | €3,043 | €8,866 | +€5,823 | +191.4% |
| Taxes, remuneration and social security | 45 | €3,018 | €7,589 | +€4,571 | +151.5% |
| Taxes | 450/3 | €1,790 | €1,233 | -€557 | -31.1% |
| Remuneration and social security | 454/9 | €1,228 | €6,356 | +€5,128 | +417.6% |
| Other amounts payable | 47/48 | €1,657 | €2,900 | +€1,243 | +75.0% |
| Remuneration, social security and pensions | 62 | €111,014 | €121,949 | +€10,935 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,024 | €3,781 | -€4,243 | -52.9% |
| Other operating charges | 640/8 | €1,607 | €2,028 | +€421 | +26.2% |
| Gross operating margin | 9900 | €128,339 | €113,658 | -€14,681 | -11.4% |
| Operating profit (loss) | 9901 | €7,694 | -€14,100 | -€21,794 | |
| Financial income | 75/76B | €3,342 | €1,594 | -€1,748 | -52.3% |
| Recurring financial income | 75 | €3,342 | €1,594 | -€1,748 | -52.3% |
| Financial charges | 65/66B | €331 | €193 | -€138 | -41.7% |
| Recurring financial charges | 65 | €331 | €193 | -€138 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €10,705 | -€12,699 | -€23,404 | |
| Income taxes | 67/77 | €4,366 | €326 | -€4,040 | -92.5% |
| Profit (loss) for the period | 9904 | €6,339 | -€13,025 | -€19,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,339 | -€13,025 | -€19,364 |
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 9 October 2026 via checked.be.