ABKINE: 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.
ABKINE
Largest movements
- Receivables within one year +€14,160
up €14,160 (+24.7%), from €57,381 to €71,541
of which Other amounts receivable: +€11,483
- Tangible fixed assets -€6,509
down €6,509 (-12.5%), from €52,250 to €45,742
of which Plant, machinery and equipment: -€6,029
- Cash -€1,481
down €1,481 (-67.5%), from €2,193 to €712
mainly Receivables within one year (-€14,160) and Debts after one year (-€9,681)
- Profit (loss) carried forward +€21,956
up €21,956 (+45.9%), from €47,839 to €69,796
- Debts after one year -€9,681
down €9,681 (-26.9%), from €36,051 to €26,370
- Tax, wage and social debts -€4,514
down €4,514 (-29.4%), from €15,340 to €10,826
- Trade debts -€1,308
down €1,308 (-68.4%), from €1,912 to €604
- Gross operating margin +€11,782
up €11,782 (+45.0%), from €26,154 to €37,936
- Taxes +€2,352
up €2,352 (+62.9%), from €3,739 to €6,090
- Financial charges -€407
down €407 (-19.6%), from €2,078 to €1,671
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 | €111,953 | €118,125 | +€6,172 | +5.5% |
| Fixed assets | 21/28 | €52,250 | €45,742 | -€6,509 | -12.5% |
| Tangible fixed assets | 22/27 | €52,250 | €45,742 | -€6,509 | -12.5% |
| Plant, machinery and equipment | 23 | €50,415 | €44,386 | -€6,029 | -12.0% |
| Furniture and vehicles | 24 | €1,836 | €1,356 | -€480 | -26.1% |
| Current assets | 29/58 | €59,702 | €72,383 | +€12,681 | +21.2% |
| Amounts receivable within one year | 40/41 | €57,381 | €71,541 | +€14,160 | +24.7% |
| Trade receivables | 40 | €34,059 | €36,736 | +€2,677 | +7.9% |
| Other amounts receivable | 41 | €23,322 | €34,805 | +€11,483 | +49.2% |
| Cash at bank and in hand | 54/58 | €2,193 | €712 | -€1,481 | -67.5% |
| Deferred charges and accrued income | 490/1 | €128 | €130 | +€2 | +1.4% |
| Total equity and liabilities | 10/49 | €111,953 | €118,125 | +€6,172 | +5.5% |
| Equity | 10/15 | €47,939 | €69,896 | +€21,956 | +45.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,839 | €69,796 | +€21,956 | +45.9% |
| Amounts payable | 17/49 | €64,013 | €48,229 | -€15,784 | -24.7% |
| Amounts payable after more than one year | 17 | €36,051 | €26,370 | -€9,681 | -26.9% |
| Financial debts | 170/4 | €36,051 | €26,370 | -€9,681 | -26.9% |
| Amounts payable within one year | 42/48 | €27,963 | €21,859 | -€6,103 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €10,711 | €10,429 | -€281 | -2.6% |
| Trade debts | 44 | €1,912 | €604 | -€1,308 | -68.4% |
| Suppliers | 440/4 | €1,912 | €604 | -€1,308 | -68.4% |
| Taxes, remuneration and social security | 45 | €15,340 | €10,826 | -€4,514 | -29.4% |
| Taxes | 450/3 | €15,340 | €10,826 | -€4,514 | -29.4% |
| Non-recurring operating income | 76A | €1,102 | - | -€1,102 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,653 | €7,969 | +€315 | +4.1% |
| Gross operating margin | 9900 | €26,154 | €37,936 | +€11,782 | +45.0% |
| Operating profit (loss) | 9901 | €18,501 | €29,717 | +€11,217 | +60.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,078 | €1,671 | -€407 | -19.6% |
| Recurring financial charges | 65 | €2,078 | €1,671 | -€407 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €16,423 | €28,046 | +€11,624 | +70.8% |
| Income taxes | 67/77 | €3,739 | €6,090 | +€2,352 | +62.9% |
| Profit (loss) for the period | 9904 | €12,684 | €21,956 | +€9,272 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,684 | €21,956 | +€9,272 | +73.1% |
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.