ABITUS: 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.
ABITUS
Largest movements
- Cash +€14,601
up €14,601 (+35.4%), from €41,231 to €55,832
mainly Depreciation (+€7,035) and Net result for the year (+€6,990)
- Current investments +€11,000
up €11,000 (+36.7%), from €30,001 to €41,001
- Tangible fixed assets -€7,035
down €7,035 (-33.2%), from €21,167 to €14,132
of which Land and buildings: -€3,653
- Receivables within one year -€4,150
down €4,150 (-14.2%), from €29,224 to €25,074
of which Trade receivables: -€4,150
- Reserves +€6,990
up €6,990 (+17.5%), from €39,876 to €46,866
- Tax, wage and social debts +€3,028
up €3,028 (+33.3%), from €9,094 to €12,122
- Other debts +€2,611
up €2,611 (+4.2%), from €62,404 to €65,015
- Trade debts +€2,228
up €2,228 (+42.4%), from €5,260 to €7,488
- Depreciation -€1,480
down €1,480 (-17.4%), from €8,514 to €7,035
- Staff costs -€1,465
no longer reported in 2025 (was €1,465)
- Gross operating margin -€1,249
down €1,249 (-4.4%), from €28,526 to €27,277
- Financial charges -€1,116
down €1,116 (-13.3%), from €8,413 to €7,297
- Taxes +€858
up €858 (+21.0%), from €4,088 to €4,946
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 | €126,742 | €141,577 | +€14,836 | +11.7% |
| Fixed assets | 21/28 | €21,167 | €14,132 | -€7,035 | -33.2% |
| Tangible fixed assets | 22/27 | €21,167 | €14,132 | -€7,035 | -33.2% |
| Land and buildings | 22 | €15,579 | €11,926 | -€3,653 | -23.4% |
| Plant, machinery and equipment | 23 | €653 | €446 | -€207 | -31.7% |
| Furniture and vehicles | 24 | €4,935 | €1,761 | -€3,175 | -64.3% |
| Current assets | 29/58 | €105,575 | €127,445 | +€21,870 | +20.7% |
| Amounts receivable within one year | 40/41 | €29,224 | €25,074 | -€4,150 | -14.2% |
| Trade receivables | 40 | €29,213 | €25,063 | -€4,150 | -14.2% |
| Other amounts receivable | 41 | €11 | €11 | = | 0.0% |
| Current investments | 50/53 | €30,001 | €41,001 | +€11,000 | +36.7% |
| Cash at bank and in hand | 54/58 | €41,231 | €55,832 | +€14,601 | +35.4% |
| Deferred charges and accrued income | 490/1 | €5,119 | €5,539 | +€420 | +8.2% |
| Total equity and liabilities | 10/49 | €126,742 | €141,577 | +€14,836 | +11.7% |
| Equity | 10/15 | €49,876 | €56,866 | +€6,990 | +14.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €39,876 | €46,866 | +€6,990 | +17.5% |
| Distributable reserves | 133 | €39,876 | €46,866 | +€6,990 | +17.5% |
| Amounts payable | 17/49 | €76,866 | €84,711 | +€7,845 | +10.2% |
| Amounts payable within one year | 42/48 | €76,758 | €84,624 | +€7,866 | +10.2% |
| Trade debts | 44 | €5,260 | €7,488 | +€2,228 | +42.4% |
| Suppliers | 440/4 | €5,260 | €7,488 | +€2,228 | +42.4% |
| Taxes, remuneration and social security | 45 | €9,094 | €12,122 | +€3,028 | +33.3% |
| Taxes | 450/3 | €9,094 | €12,122 | +€3,028 | +33.3% |
| Other amounts payable | 47/48 | €62,404 | €65,015 | +€2,611 | +4.2% |
| Accrued charges and deferred income | 492/3 | €108 | €87 | -€21 | -19.4% |
| Remuneration, social security and pensions | 62 | €1,465 | - | -€1,465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,514 | €7,035 | -€1,480 | -17.4% |
| Other operating charges | 640/8 | €2,048 | €1,409 | -€638 | -31.2% |
| Gross operating margin | 9900 | €28,526 | €27,277 | -€1,249 | -4.4% |
| Operating profit (loss) | 9901 | €16,499 | €18,833 | +€2,334 | +14.1% |
| Financial income | 75/76B | €498 | €401 | -€97 | -19.5% |
| Recurring financial income | 75 | €498 | €401 | -€97 | -19.5% |
| Financial charges | 65/66B | €8,413 | €7,297 | -€1,116 | -13.3% |
| Recurring financial charges | 65 | €8,413 | €7,297 | -€1,116 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €8,583 | €11,936 | +€3,353 | +39.1% |
| Income taxes | 67/77 | €4,088 | €4,946 | +€858 | +21.0% |
| Profit (loss) for the period | 9904 | €4,495 | €6,990 | +€2,495 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,495 | €6,990 | +€2,495 | +55.5% |
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 10 October 2026 via checked.be.