ABISAM: 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.
ABISAM
Largest movements
- Receivables within one year +€128,984
up €128,984 (+94.3%), from €136,833 to €265,817
of which Trade receivables: +€109,283
- Cash -€49,013
down €49,013 (-53.8%), from €91,155 to €42,143
mainly Receivables within one year (-€128,984) and Investment in fixed assets (net) (-€45,658)
- Tangible fixed assets +€30,758
up €30,758 (+118.6%), from €25,943 to €56,701
of which Furniture and vehicles: +€35,042
- Trade debts +€84,531
up €84,531 (+295.9%), from €28,572 to €113,103
- Debts after one year +€34,374
new in 2025: €34,374
- Current portion of long-term debt +€19,404
up €19,404 (+2205.1%), from €880 to €20,284
- Tax, wage and social debts -€14,397
down €14,397 (-27.8%), from €51,878 to €37,481
of which Taxes: -€17,977
- Other debts -€12,144
down €12,144 (-93.6%), from €12,968 to €824
- Gross operating margin -€53,648
down €53,648 (-18.7%), from €286,794 to €233,146
- Staff costs +€33,206
up €33,206 (+19.2%), from €173,278 to €206,484
- Taxes -€30,019
down €30,019 (-92.2%), from €32,567 to €2,548
- Depreciation +€6,259
up €6,259 (+81.9%), from €7,641 to €13,901
- Financial charges +€5,552
up €5,552 (+350.4%), from €1,585 to €7,137
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 | €262,339 | €374,660 | +€112,322 | +42.8% |
| Fixed assets | 21/28 | €25,943 | €57,701 | +€31,758 | +122.4% |
| Tangible fixed assets | 22/27 | €25,943 | €56,701 | +€30,758 | +118.6% |
| Plant, machinery and equipment | 23 | €19,040 | €14,756 | -€4,284 | -22.5% |
| Furniture and vehicles | 24 | €6,903 | €41,945 | +€35,042 | +507.6% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €236,395 | €316,960 | +€80,564 | +34.1% |
| Amounts receivable within one year | 40/41 | €136,833 | €265,817 | +€128,984 | +94.3% |
| Trade receivables | 40 | €130,766 | €240,049 | +€109,283 | +83.6% |
| Other amounts receivable | 41 | €6,067 | €25,767 | +€19,700 | +324.7% |
| Cash at bank and in hand | 54/58 | €91,155 | €42,143 | -€49,013 | -53.8% |
| Deferred charges and accrued income | 490/1 | €8,407 | €9,000 | +€593 | +7.1% |
| Total equity and liabilities | 10/49 | €262,339 | €374,660 | +€112,322 | +42.8% |
| Equity | 10/15 | €168,041 | €168,594 | +€553 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,251 | €105,251 | = | 0.0% |
| Distributable reserves | 133 | €105,251 | €105,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,589 | €57,143 | +€553 | +1.0% |
| Amounts payable | 17/49 | €94,298 | €206,066 | +€111,768 | +118.5% |
| Amounts payable after more than one year | 17 | - | €34,374 | +€34,374 | |
| Financial debts | 170/4 | - | €34,374 | +€34,374 | |
| Amounts payable within one year | 42/48 | €94,298 | €171,693 | +€77,395 | +82.1% |
| Current portion of amounts payable after more than one year | 42 | €880 | €20,284 | +€19,404 | +2205.1% |
| Trade debts | 44 | €28,572 | €113,103 | +€84,531 | +295.9% |
| Suppliers | 440/4 | €28,572 | €113,103 | +€84,531 | +295.9% |
| Taxes, remuneration and social security | 45 | €51,878 | €37,481 | -€14,397 | -27.8% |
| Taxes | 450/3 | €42,213 | €24,237 | -€17,977 | -42.6% |
| Remuneration and social security | 454/9 | €9,665 | €13,245 | +€3,580 | +37.0% |
| Other amounts payable | 47/48 | €12,968 | €824 | -€12,144 | -93.6% |
| Remuneration, social security and pensions | 62 | €173,278 | €206,484 | +€33,206 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,641 | €13,901 | +€6,259 | +81.9% |
| Other operating charges | 640/8 | €2,601 | €2,545 | -€56 | -2.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €286,794 | €233,146 | -€53,648 | -18.7% |
| Operating profit (loss) | 9901 | €103,274 | €10,217 | -€93,058 | -90.1% |
| Financial income | 75/76B | €255 | €21 | -€234 | -91.7% |
| Recurring financial income | 75 | €255 | €21 | -€234 | -91.7% |
| Financial charges | 65/66B | €1,585 | €7,137 | +€5,552 | +350.4% |
| Recurring financial charges | 65 | €1,585 | €7,137 | +€5,552 | +350.4% |
| Profit (loss) for the period before taxes | 9903 | €101,945 | €3,101 | -€98,844 | -97.0% |
| Income taxes | 67/77 | €32,567 | €2,548 | -€30,019 | -92.2% |
| Profit (loss) for the period | 9904 | €69,378 | €553 | -€68,825 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,378 | €553 | -€68,825 | -99.2% |
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 6 October 2026 via checked.be.