ABISZ: 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.
ABISZ
Largest movements
- Deferred charges and accrued income -€8,565
down €8,565 (-84.8%), from €10,104 to €1,539
- Receivables within one year +€6,656
up €6,656 (+15.8%), from €42,251 to €48,907
of which Other amounts receivable: +€5,847
- Tangible fixed assets -€5,091
down €5,091 (-75.7%), from €6,726 to €1,635
of which Furniture and vehicles: -€5,006
- Reserves -€14,668
down €14,668 (-15.8%), from €92,623 to €77,955
of which Distributable reserves: -€14,668
- Other debts +€8,665
up €8,665 (+3,117%), from €278 to €8,943
- Tax, wage and social debts -€1,587
down €1,587 (-16.5%), from €9,626 to €8,039
of which Taxes: -€1,587
- Gross operating margin -€27,745
down €27,745 (-49.0%), from €56,636 to €28,891
- Taxes -€9,406
down €9,406 (-53.7%), from €17,523 to €8,117
- Financial income -€1,131
down €1,131 (-47.7%), from €2,370 to €1,239
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 | €126,058 | €119,382 | -€6,676 | -5.3% |
| Fixed assets | 21/28 | €6,817 | €1,726 | -€5,091 | -74.7% |
| Tangible fixed assets | 22/27 | €6,726 | €1,635 | -€5,091 | -75.7% |
| Plant, machinery and equipment | 23 | €85 | - | -€85 | |
| Furniture and vehicles | 24 | €6,641 | €1,635 | -€5,006 | -75.4% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €119,241 | €117,656 | -€1,585 | -1.3% |
| Amounts receivable within one year | 40/41 | €42,251 | €48,907 | +€6,656 | +15.8% |
| Trade receivables | 40 | €42,249 | €43,058 | +€809 | +1.9% |
| Other amounts receivable | 41 | €2 | €5,849 | +€5,847 | +292,350% |
| Cash at bank and in hand | 54/58 | €66,886 | €67,210 | +€324 | +0.5% |
| Deferred charges and accrued income | 490/1 | €10,104 | €1,539 | -€8,565 | -84.8% |
| Total equity and liabilities | 10/49 | €126,058 | €119,382 | -€6,676 | -5.3% |
| Equity | 10/15 | €112,623 | €97,955 | -€14,668 | -13.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €92,623 | €77,955 | -€14,668 | -15.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €90,623 | €75,955 | -€14,668 | -16.2% |
| Amounts payable | 17/49 | €13,435 | €21,427 | +€7,992 | +59.5% |
| Amounts payable within one year | 42/48 | €13,435 | €21,427 | +€7,992 | +59.5% |
| Trade debts | 44 | €3,531 | €4,445 | +€914 | +25.9% |
| Suppliers | 440/4 | €3,531 | €4,445 | +€914 | +25.9% |
| Taxes, remuneration and social security | 45 | €9,626 | €8,039 | -€1,587 | -16.5% |
| Taxes | 450/3 | €8,626 | €7,039 | -€1,587 | -18.4% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €278 | €8,943 | +€8,665 | +3,117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,922 | €5,091 | +€169 | +3.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €56,636 | €28,891 | -€27,745 | -49.0% |
| Operating profit (loss) | 9901 | €51,186 | €23,256 | -€27,930 | -54.6% |
| Financial income | 75/76B | €2,370 | €1,239 | -€1,131 | -47.7% |
| Recurring financial income | 75 | €2,370 | €1,239 | -€1,131 | -47.7% |
| Financial charges | 65/66B | €118 | €127 | +€9 | +7.6% |
| Recurring financial charges | 65 | €118 | €127 | +€9 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €53,438 | €24,368 | -€29,070 | -54.4% |
| Income taxes | 67/77 | €17,523 | €8,117 | -€9,406 | -53.7% |
| Profit (loss) for the period | 9904 | €35,915 | €16,251 | -€19,664 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,915 | €16,251 | -€19,664 | -54.8% |
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 21 October 2026 via checked.be.