ABITA: 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.
ABITA
Largest movements
- Cash +€145,082
up €145,082 (+341%), from €42,583 to €187,664
mainly Net result for the year (+€102,804) and Receivables within one year (+€30,378)
- Receivables within one year -€30,378
down €30,378 (-36.8%), from €82,521 to €52,144
of which Other amounts receivable: -€44,981
- Intangible fixed assets -€6,936
down €6,936 (-30.9%), from €22,455 to €15,519
- Deferred charges and accrued income -€3,577
down €3,577 (-71.9%), from €4,976 to €1,399
- Profit (loss) carried forward +€102,804
up €102,804 (+81.6%), from €125,975 to €228,779
- Trade debts -€15,932
down €15,932 (-89.3%), from €17,831 to €1,899
- Advances received +€9,089
new in 2025: €9,089
- Tax, wage and social debts +€8,824
up €8,824 (+300%), from €2,939 to €11,764
of which Taxes: +€7,172
- Gross operating margin +€99,702
up €99,702 (+126%), from €79,418 to €179,119
- Taxes +€19,151
up €19,151 (+146%), from €13,162 to €32,313
- Staff costs +€6,475
up €6,475 (+33.2%), from €19,498 to €25,973
- Financial income -€2,840
down €2,840 (-100.0%), from €2,840 to €0
- Depreciation -€2,076
down €2,076 (-14.6%), from €14,263 to €12,187
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 | €199,451 | €304,129 | +€104,678 | +52.5% |
| Fixed assets | 21/28 | €69,371 | €62,922 | -€6,449 | -9.3% |
| Intangible fixed assets | 21 | €22,455 | €15,519 | -€6,936 | -30.9% |
| Tangible fixed assets | 22/27 | €46,916 | €47,403 | +€487 | +1.0% |
| Land and buildings | 22 | €44,254 | €41,029 | -€3,225 | -7.3% |
| Plant, machinery and equipment | 23 | €1,784 | €3,582 | +€1,797 | +101% |
| Furniture and vehicles | 24 | €878 | €2,793 | +€1,915 | +218% |
| Current assets | 29/58 | €130,080 | €241,207 | +€111,127 | +85.4% |
| Amounts receivable within one year | 40/41 | €82,521 | €52,144 | -€30,378 | -36.8% |
| Trade receivables | 40 | €12,247 | €26,850 | +€14,603 | +119% |
| Other amounts receivable | 41 | €70,275 | €25,294 | -€44,981 | -64.0% |
| Cash at bank and in hand | 54/58 | €42,583 | €187,664 | +€145,082 | +341% |
| Deferred charges and accrued income | 490/1 | €4,976 | €1,399 | -€3,577 | -71.9% |
| Total equity and liabilities | 10/49 | €199,451 | €304,129 | +€104,678 | +52.5% |
| Equity | 10/15 | €178,050 | €280,854 | +€102,804 | +57.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,483 | €33,483 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €31,171 | €31,171 | = | 0.0% |
| Distributable reserves | 133 | €452 | €2,312 | +€1,860 | +411% |
| Profit (loss) carried forward | 14 | €125,975 | €228,779 | +€102,804 | +81.6% |
| Amounts payable | 17/49 | €21,401 | €23,275 | +€1,874 | +8.8% |
| Amounts payable within one year | 42/48 | €21,401 | €23,275 | +€1,874 | +8.8% |
| Trade debts | 44 | €17,831 | €1,899 | -€15,932 | -89.3% |
| Suppliers | 440/4 | €17,831 | €1,899 | -€15,932 | -89.3% |
| Advances received on contracts in progress | 46 | - | €9,089 | +€9,089 | |
| Taxes, remuneration and social security | 45 | €2,939 | €11,764 | +€8,824 | +300% |
| Taxes | 450/3 | €189 | €7,361 | +€7,172 | +3,795% |
| Remuneration and social security | 454/9 | €2,750 | €4,403 | +€1,652 | +60.1% |
| Other amounts payable | 47/48 | €631 | €524 | -€107 | -17.0% |
| Remuneration, social security and pensions | 62 | €19,498 | €25,973 | +€6,475 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,263 | €12,187 | -€2,076 | -14.6% |
| Other operating charges | 640/8 | €1,730 | €2,272 | +€542 | +31.3% |
| Non-recurring operating charges | 66A | - | €2,969 | +€2,969 | |
| Gross operating margin | 9900 | €79,418 | €179,119 | +€99,702 | +126% |
| Operating profit (loss) | 9901 | €43,926 | €135,719 | +€91,793 | +209% |
| Financial income | 75/76B | €2,840 | €0 | -€2,840 | -100.0% |
| Recurring financial income | 75 | €2,840 | €0 | -€2,840 | -100.0% |
| Financial charges | 65/66B | €524 | €602 | +€78 | +14.9% |
| Recurring financial charges | 65 | €524 | €602 | +€78 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €46,242 | €135,117 | +€88,875 | +192% |
| Income taxes | 67/77 | €13,162 | €32,313 | +€19,151 | +146% |
| Profit (loss) for the period | 9904 | €33,080 | €102,804 | +€69,724 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €33,080 | €102,804 | +€69,724 | +211% |
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 22 October 2026 via checked.be.