ABIVISION: 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.
ABIVISION
Largest movements
- Tangible fixed assets -€6,545
down €6,545 (-28.0%), from €23,412 to €16,867
of which Plant, machinery and equipment: -€7,227
- Receivables within one year -€5,990
down €5,990 (-27.4%), from €21,840 to €15,850
of which Trade receivables: -€7,642
- Cash -€5,107
down €5,107 (-31.9%), from €16,019 to €10,912
mainly Other debts (-€14,400) and Investment in fixed assets (net) (-€5,038)
- Intangible fixed assets +€2,423
up €2,423 (+51.1%), from €4,737 to €7,160
- Deferred charges and accrued income +€1,066
new in 2025: €1,066
- Other debts -€14,400
down €14,400 (-40.4%), from €35,676 to €21,276
- Accrued charges and deferred income +€922
up €922 (+238.1%), from €387 to €1,309
- Tax, wage and social debts -€916
down €916 (-94.9%), from €966 to €49
- Gross operating margin +€2,242
up €2,242 (+28.7%), from €7,800 to €10,042
- Depreciation +€1,119
up €1,119 (+13.9%), from €8,042 to €9,161
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 | €66,008 | €51,855 | -€14,153 | -21.4% |
| Fixed assets | 21/28 | €28,150 | €24,027 | -€4,122 | -14.6% |
| Intangible fixed assets | 21 | €4,737 | €7,160 | +€2,423 | +51.1% |
| Tangible fixed assets | 22/27 | €23,412 | €16,867 | -€6,545 | -28.0% |
| Plant, machinery and equipment | 23 | €22,555 | €15,328 | -€7,227 | -32.0% |
| Furniture and vehicles | 24 | €858 | €450 | -€407 | -47.5% |
| Other tangible fixed assets | 26 | - | €1,089 | +€1,089 | |
| Current assets | 29/58 | €37,858 | €27,828 | -€10,030 | -26.5% |
| Amounts receivable within one year | 40/41 | €21,840 | €15,850 | -€5,990 | -27.4% |
| Trade receivables | 40 | €21,840 | €14,198 | -€7,642 | -35.0% |
| Other amounts receivable | 41 | - | €1,652 | +€1,652 | |
| Cash at bank and in hand | 54/58 | €16,019 | €10,912 | -€5,107 | -31.9% |
| Deferred charges and accrued income | 490/1 | - | €1,066 | +€1,066 | |
| Total equity and liabilities | 10/49 | €66,008 | €51,855 | -€14,153 | -21.4% |
| Equity | 10/15 | €28,980 | €29,221 | +€241 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 0.0% |
| Distributable reserves | 133 | €10,860 | €10,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€480 | -€239 | +€241 | +50.3% |
| Amounts payable | 17/49 | €37,028 | €22,634 | -€14,394 | -38.9% |
| Amounts payable within one year | 42/48 | €36,641 | €21,325 | -€15,316 | -41.8% |
| Taxes, remuneration and social security | 45 | €966 | €49 | -€916 | -94.9% |
| Taxes | 450/3 | €966 | €49 | -€916 | -94.9% |
| Other amounts payable | 47/48 | €35,676 | €21,276 | -€14,400 | -40.4% |
| Accrued charges and deferred income | 492/3 | €387 | €1,309 | +€922 | +238.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,042 | €9,161 | +€1,119 | +13.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,800 | €10,042 | +€2,242 | +28.7% |
| Operating profit (loss) | 9901 | -€629 | €481 | +€1,110 | |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €217 | €190 | -€27 | -12.3% |
| Recurring financial charges | 65 | €217 | €190 | -€27 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | -€820 | €291 | +€1,111 | |
| Income taxes | 67/77 | €49 | €49 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€869 | €241 | +€1,111 | |
| Profit (loss) for the period to be appropriated | 9905 | -€869 | €241 | +€1,111 |
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 5 October 2026 via checked.be.