ABRI 2000 PROMOTION: 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.
ABRI 2000 PROMOTION
Largest movements
- Stocks and contracts +€19,588
up €19,588 (+163%), from €12,000 to €31,588
- Receivables within one year -€11,180
down €11,180 (-29.7%), from €37,637 to €26,457
of which Other amounts receivable: -€6,885
- Cash -€7,789
down €7,789 (-26.9%), from €28,945 to €21,155
mainly Stocks and contracts (-€19,588) and Trade debts (-€7,963)
- Trade debts -€7,963
down €7,963 (-58.1%), from €13,714 to €5,751
- Reserves +€7,350
up €7,350 (+22.9%), from €32,050 to €39,400
- Tax, wage and social debts +€972
up €972 (+23.9%), from €4,065 to €5,036
of which Taxes: +€972
- Purchases and services -€61,414
down €61,414 (-30.4%), from €201,953 to €140,539
- Turnover -€61,169
down €61,169 (-26.0%), from €235,649 to €174,481
- Staff costs -€2,357
down €2,357 (-6.6%), from €35,681 to €33,324
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 | €83,348 | €83,735 | +€387 | +0.5% |
| Fixed assets | 21/28 | €4,766 | €4,535 | -€231 | -4.8% |
| Tangible fixed assets | 22/27 | €4,242 | €4,011 | -€231 | -5.4% |
| Plant, machinery and equipment | 23 | €4,242 | €2,553 | -€1,690 | -39.8% |
| Furniture and vehicles | 24 | - | €1,458 | +€1,458 | |
| Financial fixed assets | 28 | €524 | €524 | = | 0.0% |
| Current assets | 29/58 | €78,582 | €79,200 | +€619 | +0.8% |
| Stocks and contracts in progress | 3 | €12,000 | €31,588 | +€19,588 | +163% |
| Contracts in progress | 37 | €12,000 | €31,588 | +€19,588 | +163% |
| Amounts receivable within one year | 40/41 | €37,637 | €26,457 | -€11,180 | -29.7% |
| Trade receivables | 40 | €4,295 | - | -€4,295 | |
| Other amounts receivable | 41 | €33,342 | €26,457 | -€6,885 | -20.6% |
| Cash at bank and in hand | 54/58 | €28,945 | €21,155 | -€7,789 | -26.9% |
| Total equity and liabilities | 10/49 | €83,348 | €83,735 | +€387 | +0.5% |
| Equity | 10/15 | €65,569 | €72,948 | +€7,379 | +11.3% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €32,050 | €39,400 | +€7,350 | +22.9% |
| Distributable reserves | 133 | €32,050 | €39,400 | +€7,350 | +22.9% |
| Profit (loss) carried forward | 14 | €14,819 | €14,848 | +€29 | +0.2% |
| Amounts payable | 17/49 | €17,779 | €10,787 | -€6,992 | -39.3% |
| Amounts payable within one year | 42/48 | €17,779 | €10,787 | -€6,992 | -39.3% |
| Trade debts | 44 | €13,714 | €5,751 | -€7,963 | -58.1% |
| Suppliers | 440/4 | €13,714 | €5,751 | -€7,963 | -58.1% |
| Taxes, remuneration and social security | 45 | €4,065 | €5,036 | +€972 | +23.9% |
| Taxes | 450/3 | €2,724 | €3,696 | +€972 | +35.7% |
| Remuneration and social security | 454/9 | €1,340 | €1,340 | = | 0.0% |
| Turnover | 70 | €235,649 | €174,481 | -€61,169 | -26.0% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Goods, raw materials, services and sundry goods | 60/61 | €201,953 | €140,539 | -€61,414 | -30.4% |
| Remuneration, social security and pensions | 62 | €35,681 | €33,324 | -€2,357 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €1,619 | +€449 | +38.3% |
| Other operating charges | 640/8 | €552 | €249 | -€303 | -54.9% |
| Non-recurring operating charges | 66A | - | €1,002 | +€1,002 | |
| Gross operating margin | 9900 | €34,110 | €33,942 | -€168 | -0.5% |
| Operating profit (loss) | 9901 | -€3,294 | -€2,253 | +€1,041 | +31.6% |
| Financial income | 75/76B | €12,644 | €12,573 | -€71 | -0.6% |
| Recurring financial income | 75 | €12,644 | €12,573 | -€71 | -0.6% |
| Financial charges | 65/66B | €89 | €30 | -€59 | -66.5% |
| Recurring financial charges | 65 | €89 | €30 | -€59 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €9,261 | €10,291 | +€1,029 | +11.1% |
| Income taxes | 67/77 | €2,724 | €2,911 | +€187 | +6.9% |
| Profit (loss) for the period | 9904 | €6,537 | €7,379 | +€842 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,537 | €7,379 | +€842 | +12.9% |
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 26 October 2026 via checked.be.