ABIS: 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.
What changed
ABIS
NACE 85.592, Vocational training
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€142,311
2024 · €10,041-€152,352
Equity
€292,921
2024 · €435,232-€142,311
Cash
€190,588
2024 · €244,069-€53,481
Balance sheet total
€432,042
2024 · €572,202-€140,160
Largest movements
Assets
- Cash -€53,481
down €53,481 (-21.9%), from €244,069 to €190,588
mainly Net result for the year (-€142,311) and Other debts (-€10,041)
- Receivables within one year -€30,169
down €30,169 (-36.0%), from €83,859 to €53,690
of which Trade receivables: -€21,893
- Current investments -€25,000
down €25,000 (-16.7%), from €149,758 to €124,758
- Financial fixed assets -€20,000
down €20,000 (-41.9%), from €47,784 to €27,784
- Deferred charges and accrued income -€6,440
down €6,440 (-43.4%), from €14,845 to €8,405
Equity and liabilities
- Profit (loss) carried forward -€142,311
down €142,311 (-38.9%), from €365,673 to €223,362
- Accrued charges and deferred income +€18,325
up €18,325 (+68.2%), from €26,884 to €45,209
- Other debts -€10,041
down €10,041 (-100.0%), from €10,041 to €0
- Trade debts -€7,179
down €7,179 (-13.8%), from €52,059 to €44,880
Income statement
- Turnover -€178,158
down €178,158 (-22.1%), from €807,863 to €629,705
- Goods and materials -€41,798
down €41,798 (-33.0%), from €126,607 to €84,809
- Other operating income -€23,372
down €23,372 (-83.4%), from €28,030 to €4,657
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.
Result 2024
€10,041
Turnover
-€178,158
Other operating income
-€23,372
Goods and materials
+€41,798
Services and other goods
-€2,389
Staff costs
+€3,069
Depreciation
-€5,580
Write-downs
+€1,535
Provisions
-€4,100
Other operating charges
+€265
Other operating items
+€13,969
Financial income
-€1,531
Financial charges
+€922
Taxes
+€1,220
Result 2025
-€142,311
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.
From operations
-€92,380
Investment
+€38,899
Financing
€0
Cash 2024
€244,069
From operations (derived)
-€92,380
Net result for the year
-€142,311
Depreciation
+€11,171
Receivables within one year
+€30,169
Deferred charges and accrued income
+€6,440
Trade debts
-€7,179
Tax, wage and social debts
+€1,046
Other debts
-€10,041
Accrued charges and deferred income
+€18,325
Investment (derived)
+€38,899
Investment in fixed assets (net)
+€13,899
Current investments
+€25,000
Cash 2025
€190,588
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €572,202 | €432,042 | -€140,160 | -24.5% |
| Fixed assets | 21/28 | €79,671 | €54,601 | -€25,070 | -31.5% |
| Tangible fixed assets | 22/27 | €31,887 | €26,817 | -€5,070 | -15.9% |
| Furniture and vehicles | 24 | €31,887 | €26,817 | -€5,070 | -15.9% |
| Financial fixed assets | 28 | €47,784 | €27,784 | -€20,000 | -41.9% |
| Other financial fixed assets | 284/8 | €47,784 | €27,784 | -€20,000 | -41.9% |
| Amounts receivable and cash guarantees | 285/8 | €47,784 | €27,784 | -€20,000 | -41.9% |
| Current assets | 29/58 | €492,531 | €377,441 | -€115,090 | -23.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €83,859 | €53,690 | -€30,169 | -36.0% |
| Trade receivables | 40 | €67,958 | €46,065 | -€21,893 | -32.2% |
| Other amounts receivable | 41 | €15,901 | €7,625 | -€8,276 | -52.0% |
| Current investments | 50/53 | €149,758 | €124,758 | -€25,000 | -16.7% |
| Other investments | 51/53 | €149,758 | €124,758 | -€25,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €244,069 | €190,588 | -€53,481 | -21.9% |
| Deferred charges and accrued income | 490/1 | €14,845 | €8,405 | -€6,440 | -43.4% |
| Total equity and liabilities | 10/49 | €572,202 | €432,042 | -€140,160 | -24.5% |
| Equity | 10/15 | €435,232 | €292,921 | -€142,311 | -32.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €8,059 | €8,059 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,909 | €1,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €365,673 | €223,362 | -€142,311 | -38.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €136,969 | €139,120 | +€2,151 | +1.6% |
| Amounts payable within one year | 42/48 | €110,085 | €93,911 | -€16,174 | -14.7% |
| Trade debts | 44 | €52,059 | €44,880 | -€7,179 | -13.8% |
| Suppliers | 440/4 | €52,059 | €44,880 | -€7,179 | -13.8% |
| Taxes, remuneration and social security | 45 | €47,985 | €49,031 | +€1,046 | +2.2% |
| Taxes | 450/3 | €1,093 | €4,500 | +€3,407 | +311.8% |
| Remuneration and social security | 454/9 | €46,892 | €44,530 | -€2,362 | -5.0% |
| Other amounts payable | 47/48 | €10,041 | €0 | -€10,041 | -100.0% |
| Accrued charges and deferred income | 492/3 | €26,884 | €45,209 | +€18,325 | +68.2% |
| Operating income | 70/76A | €836,392 | €634,362 | -€202,029 | -24.2% |
| Turnover | 70 | €807,863 | €629,705 | -€178,158 | -22.1% |
| Other operating income | 74 | €28,030 | €4,657 | -€23,372 | -83.4% |
| Non-recurring operating income | 76A | €499 | €0 | -€499 | -100.0% |
| Operating charges | 60/66A | €829,770 | €780,704 | -€49,066 | -5.9% |
| Goods for resale, raw materials and consumables | 60 | €126,607 | €84,809 | -€41,798 | -33.0% |
| Purchases | 600/8 | €126,607 | €84,809 | -€41,798 | -33.0% |
| Services and other goods | 61 | €271,495 | €273,885 | +€2,389 | +0.9% |
| Remuneration, social security and pensions | 62 | €411,585 | €408,516 | -€3,069 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,591 | €11,171 | +€5,580 | +99.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,535 | €0 | -€1,535 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,100 | €0 | +€4,100 | |
| Other operating charges | 640/8 | €2,588 | €2,323 | -€265 | -10.2% |
| Non-recurring operating charges | 66A | €14,468 | €0 | -€14,468 | -100.0% |
| Operating profit (loss) | 9901 | €6,622 | -€146,342 | -€152,963 | |
| Financial income | 75/76B | €7,153 | €5,622 | -€1,531 | -21.4% |
| Recurring financial income | 75 | €5,913 | €5,622 | -€292 | -4.9% |
| Income from current assets | 751 | €5,913 | €5,622 | -€292 | -4.9% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100.0% |
| Non-recurring financial income | 76B | €1,240 | €0 | -€1,240 | -100.0% |
| Financial charges | 65/66B | €2,292 | €1,370 | -€922 | -40.2% |
| Recurring financial charges | 65 | €2,292 | €1,370 | -€922 | -40.2% |
| Debt charges | 650 | €2,290 | €1,370 | -€921 | -40.2% |
| Other financial charges | 652/9 | €2 | €0 | -€2 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €11,483 | -€142,089 | -€153,572 | |
| Income taxes | 67/77 | €1,442 | €222 | -€1,220 | -84.6% |
| Taxes | 670/3 | €1,777 | €222 | -€1,555 | -87.5% |
| Tax adjustments and reversals of tax provisions | 77 | €335 | €0 | -€335 | -100.0% |
| Profit (loss) for the period | 9904 | €10,041 | -€142,311 | -€152,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,041 | -€142,311 | -€152,352 |
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 11 October 2026 via checked.be.