Abri: 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.
Abri
Largest movements
- Deferred charges and accrued income -€56,018
down €56,018 (-49.1%), from €114,097 to €58,079
- Cash +€24,200
up €24,200 (+398.9%), from €6,066 to €30,267
mainly Debts after one year (+€156,500) and Deferred charges and accrued income (+€56,018)
- Receivables within one year +€12,177
up €12,177 (+9.9%), from €122,992 to €135,169
of which Trade receivables: +€19,389
- Tangible fixed assets -€12,003
down €12,003 (-14.7%), from €81,793 to €69,790
of which Plant, machinery and equipment: -€8,103
- Stocks and contracts -€7,003
down €7,003 (-8.5%), from €82,538 to €75,535
- Profit (loss) carried forward -€166,613
down €166,613 (-20.9%), from -€798,385 to -€964,997
- Debts after one year +€156,500
up €156,500 (+31.7%), from €493,500 to €650,000
- Investment grants -€17,628
down €17,628 (-32.0%), from €55,054 to €37,426
- Debts within one year -€14,970
down €14,970 (-2.7%), from €553,538 to €538,568
of which Tax, wage and social debts: -€8,436
- Gross operating margin +€69,965
up €69,965 (+8.0%), from €876,421 to €946,387
- Staff costs +€36,059
up €36,059 (+3.5%), from €1.0m to €1.1m
- Purchases and services -€25,584
down €25,584 (-7.0%), from €364,072 to €338,488
- Turnover +€17,813
up €17,813 (+4.0%), from €440,480 to €458,293
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 | €407,486 | €368,839 | -€38,647 | -9.5% |
| Fixed assets | 21/28 | €81,793 | €69,790 | -€12,003 | -14.7% |
| Tangible fixed assets | 22/27 | €81,793 | €69,790 | -€12,003 | -14.7% |
| Plant, machinery and equipment | 23 | €66,193 | €58,090 | -€8,103 | -12.2% |
| Furniture and vehicles | 24 | €15,600 | €11,700 | -€3,900 | -25.0% |
| Current assets | 29/58 | €325,693 | €299,049 | -€26,644 | -8.2% |
| Stocks and contracts in progress | 3 | €82,538 | €75,535 | -€7,003 | -8.5% |
| Stocks | 30/36 | €82,538 | €75,535 | -€7,003 | -8.5% |
| Amounts receivable within one year | 40/41 | €122,992 | €135,169 | +€12,177 | +9.9% |
| Trade receivables | 40 | €115,047 | €134,435 | +€19,389 | +16.9% |
| Other amounts receivable | 41 | €7,945 | €733 | -€7,212 | -90.8% |
| Cash at bank and in hand | 54/58 | €6,066 | €30,267 | +€24,200 | +398.9% |
| Deferred charges and accrued income | 490/1 | €114,097 | €58,079 | -€56,018 | -49.1% |
| Total equity and liabilities | 10/49 | €407,486 | €368,839 | -€38,647 | -9.5% |
| Equity | 10/15 | -€661,331 | -€845,572 | -€184,241 | -27.9% |
| Reserves | 13 | €82,000 | €82,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€798,385 | -€964,997 | -€166,613 | -20.9% |
| Investment grants | 15 | €55,054 | €37,426 | -€17,628 | -32.0% |
| Amounts payable | 17/49 | €1,068,817 | €1,214,411 | +€145,594 | +13.6% |
| Amounts payable after more than one year | 17 | €493,500 | €650,000 | +€156,500 | +31.7% |
| Financial debts | 170/4 | €493,500 | €650,000 | +€156,500 | +31.7% |
| Amounts payable within one year | 42/48 | €553,538 | €538,568 | -€14,970 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €48,000 | +€8,000 | +20.0% |
| Trade debts | 44 | €207,405 | €248,985 | +€41,579 | +20.0% |
| Suppliers | 440/4 | €207,405 | €248,985 | +€41,579 | +20.0% |
| Taxes, remuneration and social security | 45 | €193,581 | €185,145 | -€8,436 | -4.4% |
| Taxes | 450/3 | €16,246 | €18,163 | +€1,917 | +11.8% |
| Remuneration and social security | 454/9 | €177,334 | €166,982 | -€10,352 | -5.8% |
| Accrued charges and deferred income | 492/3 | €21,779 | €25,843 | +€4,064 | +18.7% |
| Turnover | 70 | €440,480 | €458,293 | +€17,813 | +4.0% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €364,072 | €338,488 | -€25,584 | -7.0% |
| Remuneration, social security and pensions | 62 | €1,031,082 | €1,067,142 | +€36,059 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,673 | €31,983 | +€309 | +1.0% |
| Other operating charges | 640/8 | €455 | €458 | +€3 | +0.6% |
| Gross operating margin | 9900 | €876,421 | €946,387 | +€69,965 | +8.0% |
| Operating profit (loss) | 9901 | -€186,789 | -€153,195 | +€33,594 | +18.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €13,243 | €13,417 | +€174 | +1.3% |
| Recurring financial charges | 65 | €13,243 | €13,417 | +€174 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€200,030 | -€166,613 | +€33,418 | +16.7% |
| Profit (loss) for the period | 9904 | -€200,030 | -€166,613 | +€33,418 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€200,030 | -€166,613 | +€33,418 | +16.7% |
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.