ABITAT: 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.
ABITAT
Largest movements
- Cash -€23,707
down €23,707 (-52.6%), from €45,044 to €21,337
mainly Advances received (-€9,650) and Other debts (-€7,000)
- Receivables within one year +€6,530
up €6,530 (+40.9%), from €15,979 to €22,509
of which Other amounts receivable: +€5,278
- Tangible fixed assets -€2,137
down €2,137 (-25.3%), from €8,442 to €6,305
- Advances received -€9,650
down €9,650 (-49.1%), from €19,650 to €10,000
- Other debts -€7,000
no longer reported in 2025 (was €7,000)
- Tax, wage and social debts -€6,328
down €6,328 (-31.6%), from €19,997 to €13,668
of which Taxes: -€7,479
- Profit (loss) carried forward +€3,165
up €3,165, from -€624 to €2,540
- Other operating charges +€5,061
up €5,061 (+282.0%), from €1,795 to €6,856
- Gross operating margin -€3,551
down €3,551 (-17.7%), from €20,080 to €16,529
- Taxes -€2,001
down €2,001 (-42.4%), from €4,716 to €2,714
- Financial charges +€359
up €359 (+40.4%), from €890 to €1,250
of which Financial charges: +€672
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 | €69,465 | €50,151 | -€19,314 | -27.8% |
| Fixed assets | 21/28 | €8,442 | €6,305 | -€2,137 | -25.3% |
| Tangible fixed assets | 22/27 | €8,442 | €6,305 | -€2,137 | -25.3% |
| Land and buildings | 22 | €615 | €336 | -€279 | -45.3% |
| Plant, machinery and equipment | 23 | €4,613 | €3,558 | -€1,055 | -22.9% |
| Furniture and vehicles | 24 | €3,214 | €2,411 | -€803 | -25.0% |
| Current assets | 29/58 | €61,023 | €43,846 | -€17,177 | -28.1% |
| Amounts receivable within one year | 40/41 | €15,979 | €22,509 | +€6,530 | +40.9% |
| Trade receivables | 40 | €5,661 | €6,913 | +€1,251 | +22.1% |
| Other amounts receivable | 41 | €10,318 | €15,596 | +€5,278 | +51.2% |
| Cash at bank and in hand | 54/58 | €45,044 | €21,337 | -€23,707 | -52.6% |
| Total equity and liabilities | 10/49 | €69,465 | €50,151 | -€19,314 | -27.8% |
| Equity | 10/15 | €19,803 | €22,968 | +€3,165 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,828 | €1,828 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,828 | €1,828 | = | 0.0% |
| Legal reserve | 130 | €1,828 | €1,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€624 | €2,540 | +€3,165 | |
| Amounts payable | 17/49 | €49,662 | €27,183 | -€22,479 | -45.3% |
| Amounts payable within one year | 42/48 | €49,662 | €27,183 | -€22,479 | -45.3% |
| Trade debts | 44 | €3,015 | €3,514 | +€499 | +16.6% |
| Suppliers | 440/4 | €3,015 | €3,514 | +€499 | +16.6% |
| Advances received on contracts in progress | 46 | €19,650 | €10,000 | -€9,650 | -49.1% |
| Taxes, remuneration and social security | 45 | €19,997 | €13,668 | -€6,328 | -31.6% |
| Taxes | 450/3 | €16,117 | €8,638 | -€7,479 | -46.4% |
| Remuneration and social security | 454/9 | €3,880 | €5,030 | +€1,150 | +29.7% |
| Other amounts payable | 47/48 | €7,000 | - | -€7,000 | |
| Non-recurring operating income | 76A | - | €7,605 | +€7,605 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,616 | €2,544 | -€72 | -2.8% |
| Other operating charges | 640/8 | €1,795 | €6,856 | +€5,061 | +282.0% |
| Gross operating margin | 9900 | €20,080 | €16,529 | -€3,551 | -17.7% |
| Operating profit (loss) | 9901 | €15,669 | €7,129 | -€8,540 | -54.5% |
| Financial charges | 65/66B | €890 | €1,250 | +€359 | +40.4% |
| Recurring financial charges | 65 | €577 | €1,250 | +€672 | +116.5% |
| Non-recurring financial charges | 66B | €313 | - | -€313 | |
| Profit (loss) for the period before taxes | 9903 | €14,779 | €5,879 | -€8,900 | -60.2% |
| Income taxes | 67/77 | €4,716 | €2,714 | -€2,001 | -42.4% |
| Profit (loss) for the period | 9904 | €10,063 | €3,165 | -€6,898 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,063 | €3,165 | -€6,898 | -68.6% |
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.