ABITA: 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.
ABITA
Largest movements
- Cash +€32,512
up €32,512 (+8.6%), from €377,076 to €409,588
mainly Net result for the year (+€49,761) and Receivables within one year (+€22,219)
- Receivables within one year -€22,219
down €22,219 (-13.6%), from €162,844 to €140,625
of which Trade receivables: -€17,347
- Tangible fixed assets -€12,390
down €12,390 (-61.5%), from €20,141 to €7,750
of which Furniture and vehicles: -€11,811
- Reserves +€49,761
up €49,761 (+13.7%), from €362,540 to €412,301
of which Distributable reserves: +€49,761
- Other debts -€22,405
down €22,405 (-42.7%), from €52,452 to €30,047
- Tax, wage and social debts -€22,190
down €22,190 (-52.2%), from €42,508 to €20,317
- Depreciation -€14,048
down €14,048 (-88.7%), from €15,839 to €1,791
- Gross operating margin +€10,989
up €10,989 (+14.5%), from €76,027 to €87,016
- Write-downs +€10,107
new in 2025: €10,107
- Taxes +€3,141
up €3,141 (+15.3%), from €20,571 to €23,712
- Financial income -€2,897
down €2,897 (-75.3%), from €3,847 to €950
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 | €580,007 | €579,175 | -€832 | -0.1% |
| Fixed assets | 21/28 | €20,141 | €7,750 | -€12,390 | -61.5% |
| Tangible fixed assets | 22/27 | €20,141 | €7,750 | -€12,390 | -61.5% |
| Land and buildings | 22 | €722 | €143 | -€579 | -80.2% |
| Furniture and vehicles | 24 | €19,418 | €7,607 | -€11,811 | -60.8% |
| Current assets | 29/58 | €559,866 | €571,425 | +€11,559 | +2.1% |
| Stocks and contracts in progress | 3 | €17,778 | €21,212 | +€3,435 | +19.3% |
| Stocks | 30/36 | €17,778 | €21,212 | +€3,435 | +19.3% |
| Amounts receivable within one year | 40/41 | €162,844 | €140,625 | -€22,219 | -13.6% |
| Trade receivables | 40 | €152,361 | €135,013 | -€17,347 | -11.4% |
| Other amounts receivable | 41 | €10,483 | €5,611 | -€4,872 | -46.5% |
| Cash at bank and in hand | 54/58 | €377,076 | €409,588 | +€32,512 | +8.6% |
| Deferred charges and accrued income | 490/1 | €2,169 | - | -€2,169 | |
| Total equity and liabilities | 10/49 | €580,007 | €579,175 | -€832 | -0.1% |
| Equity | 10/15 | €404,532 | €454,293 | +€49,761 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €362,540 | €412,301 | +€49,761 | +13.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €360,680 | €410,441 | +€49,761 | +13.8% |
| Profit (loss) carried forward | 14 | €23,391 | €23,391 | = | 0.0% |
| Amounts payable | 17/49 | €175,475 | €124,882 | -€50,593 | -28.8% |
| Amounts payable within one year | 42/48 | €138,951 | €88,358 | -€50,593 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €3,813 | - | -€3,813 | |
| Trade debts | 44 | €40,178 | €37,994 | -€2,184 | -5.4% |
| Suppliers | 440/4 | €40,178 | €37,994 | -€2,184 | -5.4% |
| Taxes, remuneration and social security | 45 | €42,508 | €20,317 | -€22,190 | -52.2% |
| Taxes | 450/3 | €42,508 | €20,317 | -€22,190 | -52.2% |
| Other amounts payable | 47/48 | €52,452 | €30,047 | -€22,405 | -42.7% |
| Accrued charges and deferred income | 492/3 | €36,525 | €36,525 | = | 0.0% |
| Non-recurring operating income | 76A | - | €3,320 | +€3,320 | |
| Remuneration, social security and pensions | 62 | €22 | €14 | -€8 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,839 | €1,791 | -€14,048 | -88.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,107 | +€10,107 | |
| Other operating charges | 640/8 | €350 | €1,109 | +€759 | +217.1% |
| Gross operating margin | 9900 | €76,027 | €87,016 | +€10,989 | +14.5% |
| Operating profit (loss) | 9901 | €59,817 | €73,995 | +€14,178 | +23.7% |
| Financial income | 75/76B | €3,847 | €950 | -€2,897 | -75.3% |
| Recurring financial income | 75 | €3,847 | €950 | -€2,897 | -75.3% |
| Financial charges | 65/66B | €2,327 | €1,472 | -€855 | -36.8% |
| Recurring financial charges | 65 | €2,327 | €1,472 | -€855 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €61,337 | €73,473 | +€12,136 | +19.8% |
| Income taxes | 67/77 | €20,571 | €23,712 | +€3,141 | +15.3% |
| Profit (loss) for the period | 9904 | €40,766 | €49,761 | +€8,995 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,766 | €49,761 | +€8,995 | +22.1% |
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.