ABRABRO'S: 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.
ABRABRO'S
Largest movements
- Receivables within one year +€8,803
up €8,803 (+20.2%), from €43,666 to €52,469
of which Other amounts receivable: +€9,924
- Cash +€4,968
up €4,968 (+2,496%), from €199 to €5,167
mainly Net result for the year (+€34,009) and Debts after one year (+€10,000)
- Tangible fixed assets -€1,731
down €1,731 (-10.6%), from €16,400 to €14,668
of which Land and buildings: -€1,540
- Deferred charges and accrued income -€1,399
down €1,399 (-97.1%), from €1,441 to €41
- Tax, wage and social debts -€33,890
down €33,890 (-79.2%), from €42,812 to €8,922
of which Taxes: -€31,749
- Reserves +€28,827
up €28,827 (+80.2%), from €35,959 to €64,787
of which Distributable reserves: +€28,827
- Debts after one year +€10,000
new in 2025: €10,000
- Short-term financial debts +€5,864
new in 2025: €5,864
- Gross operating margin +€36,162
up €36,162 (+321%), from €11,250 to €47,412
- Taxes +€4,304
up €4,304 (+69.6%), from €6,186 to €10,490
- Other operating charges -€2,174
down €2,174 (-65.1%), from €3,341 to €1,167
- Depreciation +€1,156
up €1,156 (+201%), from €575 to €1,731
- Financial charges +€745
up €745 (+103%), from €725 to €1,470
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 | €92,004 | €102,393 | +€10,389 | +11.3% |
| Fixed assets | 21/28 | €46,697 | €44,716 | -€1,981 | -4.2% |
| Tangible fixed assets | 22/27 | €16,400 | €14,668 | -€1,731 | -10.6% |
| Land and buildings | 22 | €15,224 | €13,685 | -€1,540 | -10.1% |
| Furniture and vehicles | 24 | €1,175 | €984 | -€192 | -16.3% |
| Financial fixed assets | 28 | €30,298 | €30,048 | -€250 | -0.8% |
| Current assets | 29/58 | €45,306 | €57,677 | +€12,371 | +27.3% |
| Amounts receivable within one year | 40/41 | €43,666 | €52,469 | +€8,803 | +20.2% |
| Trade receivables | 40 | €17,243 | €16,121 | -€1,121 | -6.5% |
| Other amounts receivable | 41 | €26,424 | €36,348 | +€9,924 | +37.6% |
| Cash at bank and in hand | 54/58 | €199 | €5,167 | +€4,968 | +2,496% |
| Deferred charges and accrued income | 490/1 | €1,441 | €41 | -€1,399 | -97.1% |
| Total equity and liabilities | 10/49 | €92,004 | €102,393 | +€10,389 | +11.3% |
| Equity | 10/15 | €42,437 | €71,264 | +€28,827 | +67.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,959 | €64,787 | +€28,827 | +80.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,099 | €62,927 | +€28,827 | +84.5% |
| Profit (loss) carried forward | 14 | €277 | €277 | = | 0.0% |
| Amounts payable | 17/49 | €49,567 | €31,129 | -€18,438 | -37.2% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Financial debts | 170/4 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €49,567 | €21,129 | -€28,438 | -57.4% |
| Financial debts | 43 | - | €5,864 | +€5,864 | |
| Credit institutions | 430/8 | - | €5,864 | +€5,864 | |
| Trade debts | 44 | €6,755 | €6,343 | -€412 | -6.1% |
| Suppliers | 440/4 | €6,755 | €6,343 | -€412 | -6.1% |
| Taxes, remuneration and social security | 45 | €42,812 | €8,922 | -€33,890 | -79.2% |
| Taxes | 450/3 | €40,671 | €8,922 | -€31,749 | -78.1% |
| Remuneration and social security | 454/9 | €2,140 | €0 | -€2,140 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €1,731 | +€1,156 | +201% |
| Other operating charges | 640/8 | €3,341 | €1,167 | -€2,174 | -65.1% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €11,250 | €47,412 | +€36,162 | +321% |
| Operating profit (loss) | 9901 | €7,333 | €44,264 | +€36,931 | +504% |
| Financial income | 75/76B | €1,204 | €1,705 | +€501 | +41.7% |
| Recurring financial income | 75 | €1,204 | €1,705 | +€501 | +41.7% |
| Financial charges | 65/66B | €725 | €1,470 | +€745 | +103% |
| Recurring financial charges | 65 | €725 | €1,470 | +€745 | +103% |
| Profit (loss) for the period before taxes | 9903 | €7,812 | €44,499 | +€36,687 | +470% |
| Income taxes | 67/77 | €6,186 | €10,490 | +€4,304 | +69.6% |
| Profit (loss) for the period | 9904 | €1,625 | €34,009 | +€32,383 | +1,992% |
| Profit (loss) for the period to be appropriated | 9905 | €1,625 | €34,009 | +€32,383 | +1,992% |
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 20 October 2026 via checked.be.