ABISOC: 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.
ABISOC
Largest movements
- Financial fixed assets -€89,232
down €89,232 (-30.9%), from €288,705 to €199,473
- Cash +€29,921
up €29,921 (+82.7%), from €36,198 to €66,119
mainly Investment in fixed assets (net) (+€89,232) and Receivables within one year (+€22,210)
- Receivables within one year -€22,210
down €22,210 (-16.3%), from €136,289 to €114,079
of which Trade receivables: -€26,907
- Debts after one year -€82,261
down €82,261 (-43.6%), from €188,669 to €106,408
- Trade debts -€10,752
down €10,752 (-9.6%), from €111,993 to €101,241
- Tax, wage and social debts +€4,938
up €4,938 (+58.6%), from €8,429 to €13,367
of which Taxes: +€4,663
- Taxes +€4,041
up €4,041 (+649.4%), from €622 to €4,663
- Financial charges -€2,726
down €2,726 (-29.7%), from €9,177 to €6,451
- Staff costs +€887
up €887 (+1.4%), from €63,390 to €64,276
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 | €461,192 | €380,613 | -€80,579 | -17.5% |
| Fixed assets | 21/28 | €288,705 | €199,473 | -€89,232 | -30.9% |
| Financial fixed assets | 28 | €288,705 | €199,473 | -€89,232 | -30.9% |
| Current assets | 29/58 | €172,487 | €181,140 | +€8,653 | +5.0% |
| Amounts receivable within one year | 40/41 | €136,289 | €114,079 | -€22,210 | -16.3% |
| Trade receivables | 40 | €99,250 | €72,343 | -€26,907 | -27.1% |
| Other amounts receivable | 41 | €37,039 | €41,737 | +€4,698 | +12.7% |
| Cash at bank and in hand | 54/58 | €36,198 | €66,119 | +€29,921 | +82.7% |
| Deferred charges and accrued income | 490/1 | - | €942 | +€942 | |
| Total equity and liabilities | 10/49 | €461,192 | €380,613 | -€80,579 | -17.5% |
| Equity | 10/15 | €148,101 | €152,023 | +€3,922 | +2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €36,169 | €36,169 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,798 | €23,798 | = | 0.0% |
| Distributable reserves | 133 | €6,171 | €6,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,932 | €53,854 | +€3,922 | +7.9% |
| Amounts payable | 17/49 | €313,091 | €228,590 | -€84,501 | -27.0% |
| Amounts payable after more than one year | 17 | €188,669 | €106,408 | -€82,261 | -43.6% |
| Other amounts payable | 178/9 | €188,669 | €106,408 | -€82,261 | -43.6% |
| Amounts payable within one year | 42/48 | €120,422 | €119,118 | -€1,304 | -1.1% |
| Trade debts | 44 | €111,993 | €101,241 | -€10,752 | -9.6% |
| Suppliers | 440/4 | €111,993 | €101,241 | -€10,752 | -9.6% |
| Taxes, remuneration and social security | 45 | €8,429 | €13,367 | +€4,938 | +58.6% |
| Taxes | 450/3 | €730 | €5,393 | +€4,663 | +638.5% |
| Remuneration and social security | 454/9 | €7,699 | €7,974 | +€275 | +3.6% |
| Other amounts payable | 47/48 | - | €4,510 | +€4,510 | |
| Accrued charges and deferred income | 492/3 | €4,000 | €3,063 | -€937 | -23.4% |
| Remuneration, social security and pensions | 62 | €63,390 | €64,276 | +€887 | +1.4% |
| Other operating charges | 640/8 | €220 | €440 | +€220 | +100.0% |
| Non-recurring operating charges | 66A | €35 | €0 | -€35 | -100.0% |
| Gross operating margin | 9900 | €79,546 | €79,753 | +€207 | +0.3% |
| Operating profit (loss) | 9901 | €15,901 | €15,037 | -€865 | -5.4% |
| Financial charges | 65/66B | €9,177 | €6,451 | -€2,726 | -29.7% |
| Recurring financial charges | 65 | €9,177 | €6,451 | -€2,726 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €6,724 | €8,585 | +€1,861 | +27.7% |
| Income taxes | 67/77 | €622 | €4,663 | +€4,041 | +649.4% |
| Profit (loss) for the period | 9904 | €6,102 | €3,922 | -€2,179 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,102 | €3,922 | -€2,179 | -35.7% |
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 4 October 2026 via checked.be.