aBIS architecture: 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.
aBIS architecture
Largest movements
- Tangible fixed assets -€20,885
down €20,885 (-9.0%), from €231,863 to €210,978
of which Furniture and vehicles: -€10,898
- Cash +€10,651
up €10,651 (+30.9%), from €34,432 to €45,083
mainly Other debts (+€31,400) and Depreciation (+€20,885)
- Receivables within one year +€10,324
up €10,324 (+37.7%), from €27,362 to €37,686
of which Trade receivables: +€15,736
- Deferred charges and accrued income +€5,514
up €5,514 (+422%), from €1,306 to €6,821
- Other debts +€31,400
new in 2025: €31,400
- Debts after one year -€18,516
no longer reported in 2025 (was €18,516)
- Reserves -€18,170
down €18,170 (-8.0%), from €226,125 to €207,955
- Trade debts +€6,486
up €6,486 (+180%), from €3,594 to €10,080
- Tax, wage and social debts +€5,295
up €5,295 (+99.7%), from €5,310 to €10,605
- Gross operating margin +€11,006
up €11,006 (+32.0%), from €34,446 to €45,452
- Taxes +€4,033
up €4,033 (+144%), from €2,811 to €6,844
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 | €294,963 | €300,567 | +€5,604 | +1.9% |
| Fixed assets | 21/28 | €231,863 | €210,978 | -€20,885 | -9.0% |
| Tangible fixed assets | 22/27 | €231,863 | €210,978 | -€20,885 | -9.0% |
| Land and buildings | 22 | €194,357 | €186,642 | -€7,715 | -4.0% |
| Plant, machinery and equipment | 23 | €14,198 | €11,926 | -€2,272 | -16.0% |
| Furniture and vehicles | 24 | €23,308 | €12,410 | -€10,898 | -46.8% |
| Current assets | 29/58 | €63,100 | €89,589 | +€26,489 | +42.0% |
| Amounts receivable within one year | 40/41 | €27,362 | €37,686 | +€10,324 | +37.7% |
| Trade receivables | 40 | €8,882 | €24,618 | +€15,736 | +177% |
| Other amounts receivable | 41 | €18,479 | €13,068 | -€5,412 | -29.3% |
| Cash at bank and in hand | 54/58 | €34,432 | €45,083 | +€10,651 | +30.9% |
| Deferred charges and accrued income | 490/1 | €1,306 | €6,821 | +€5,514 | +422% |
| Total equity and liabilities | 10/49 | €294,963 | €300,567 | +€5,604 | +1.9% |
| Equity | 10/15 | €248,134 | €229,967 | -€18,167 | -7.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | €20,460 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €226,125 | €207,955 | -€18,170 | -8.0% |
| Distributable reserves | 133 | €226,125 | €207,955 | -€18,170 | -8.0% |
| Profit (loss) carried forward | 14 | €1,549 | €1,552 | +€3 | +0.2% |
| Amounts payable | 17/49 | €46,829 | €70,601 | +€23,771 | +50.8% |
| Amounts payable after more than one year | 17 | €18,516 | - | -€18,516 | |
| Financial debts | 170/4 | €18,516 | - | -€18,516 | |
| Amounts payable within one year | 42/48 | €28,313 | €70,601 | +€42,287 | +149% |
| Current portion of amounts payable after more than one year | 42 | €19,409 | €18,516 | -€893 | -4.6% |
| Trade debts | 44 | €3,594 | €10,080 | +€6,486 | +180% |
| Suppliers | 440/4 | €3,594 | €10,080 | +€6,486 | +180% |
| Taxes, remuneration and social security | 45 | €5,310 | €10,605 | +€5,295 | +99.7% |
| Taxes | 450/3 | €5,310 | €10,605 | +€5,295 | +99.7% |
| Other amounts payable | 47/48 | - | €31,400 | +€31,400 | |
| Remuneration, social security and pensions | 62 | - | €91 | +€91 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,322 | €20,885 | -€437 | -2.0% |
| Other operating charges | 640/8 | €3,170 | €3,444 | +€274 | +8.6% |
| Gross operating margin | 9900 | €34,446 | €45,452 | +€11,006 | +32.0% |
| Operating profit (loss) | 9901 | €9,954 | €21,033 | +€11,079 | +111% |
| Financial income | 75/76B | €161 | €133 | -€27 | -17.0% |
| Recurring financial income | 75 | €161 | €133 | -€27 | -17.0% |
| Financial charges | 65/66B | €1,377 | €1,089 | -€288 | -20.9% |
| Recurring financial charges | 65 | €1,377 | €1,089 | -€288 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €8,737 | €20,077 | +€11,340 | +130% |
| Income taxes | 67/77 | €2,811 | €6,844 | +€4,033 | +144% |
| Profit (loss) for the period | 9904 | €5,927 | €13,233 | +€7,307 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €5,927 | €13,233 | +€7,307 | +123% |
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 27 October 2026 via checked.be.