ABJIJ & Partners: 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.
ABJIJ & Partners
Largest movements
- Tangible fixed assets +€39,598
up €39,598 (+260%), from €15,234 to €54,833
of which Furniture and vehicles: +€28,787
- Receivables within one year -€24,120
down €24,120 (-60.7%), from €39,730 to €15,610
of which Other amounts receivable: -€32,510
- Cash +€17,115
up €17,115 (+17.2%), from €99,268 to €116,383
mainly Net result for the year (+€61,012) and Receivables within one year (+€24,120)
- Profit (loss) carried forward +€61,012
up €61,012 (+112%), from €54,303 to €115,315
- Other debts -€53,000
down €53,000 (-54.7%), from €96,900 to €43,900
- Tax, wage and social debts +€22,131
up €22,131 (+339%), from €6,530 to €28,661
- Trade debts +€2,451
new in 2025: €2,451
- Staff costs -€28,381
no longer reported in 2025 (was €28,381)
- Gross operating margin +€18,476
up €18,476 (+31.2%), from €59,199 to €77,675
- Financial income +€11,841
new in 2025: €11,841
of which Non-recurring financial income: +€11,647
- Taxes +€10,404
up €10,404 (+187%), from €5,567 to €15,971
- Depreciation +€5,109
up €5,109 (+341%), from €1,500 to €6,609
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 | €160,733 | €193,326 | +€32,594 | +20.3% |
| Fixed assets | 21/28 | €15,234 | €54,833 | +€39,598 | +260% |
| Tangible fixed assets | 22/27 | €15,234 | €54,833 | +€39,598 | +260% |
| Furniture and vehicles | 24 | €3,376 | €32,164 | +€28,787 | +853% |
| Assets under construction and advance payments | 27 | €11,858 | €22,669 | +€10,811 | +91.2% |
| Current assets | 29/58 | €145,498 | €138,494 | -€7,005 | -4.8% |
| Amounts receivable within one year | 40/41 | €39,730 | €15,610 | -€24,120 | -60.7% |
| Trade receivables | 40 | €5,084 | €13,474 | +€8,390 | +165% |
| Other amounts receivable | 41 | €34,646 | €2,136 | -€32,510 | -93.8% |
| Cash at bank and in hand | 54/58 | €99,268 | €116,383 | +€17,115 | +17.2% |
| Deferred charges and accrued income | 490/1 | €6,500 | €6,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €160,733 | €193,326 | +€32,594 | +20.3% |
| Equity | 10/15 | €57,303 | €118,315 | +€61,012 | +106% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,303 | €115,315 | +€61,012 | +112% |
| Amounts payable | 17/49 | €103,430 | €75,012 | -€28,418 | -27.5% |
| Amounts payable within one year | 42/48 | €103,430 | €75,012 | -€28,418 | -27.5% |
| Trade debts | 44 | - | €2,451 | +€2,451 | |
| Suppliers | 440/4 | - | €2,451 | +€2,451 | |
| Taxes, remuneration and social security | 45 | €6,530 | €28,661 | +€22,131 | +339% |
| Taxes | 450/3 | €6,530 | €28,661 | +€22,131 | +339% |
| Other amounts payable | 47/48 | €96,900 | €43,900 | -€53,000 | -54.7% |
| Remuneration, social security and pensions | 62 | €28,381 | - | -€28,381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €6,609 | +€5,109 | +341% |
| Other operating charges | 640/8 | €1,315 | €5,532 | +€4,217 | +321% |
| Gross operating margin | 9900 | €59,199 | €77,675 | +€18,476 | +31.2% |
| Operating profit (loss) | 9901 | €28,003 | €65,534 | +€37,531 | +134% |
| Financial income | 75/76B | - | €11,841 | +€11,841 | |
| Recurring financial income | 75 | - | €194 | +€194 | |
| Non-recurring financial income | 76B | - | €11,647 | +€11,647 | |
| Financial charges | 65/66B | €336 | €392 | +€56 | +16.6% |
| Recurring financial charges | 65 | €336 | €392 | +€56 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €27,667 | €76,983 | +€49,316 | +178% |
| Income taxes | 67/77 | €5,567 | €15,971 | +€10,404 | +187% |
| Profit (loss) for the period | 9904 | €22,100 | €61,012 | +€38,912 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €22,100 | €61,012 | +€38,912 | +176% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.