ABRI & CONSTRUCTION: 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 & CONSTRUCTION
Largest movements
- Stocks and contracts -€89,219
no longer reported in 2025 (was €89,219)
- Receivables within one year -€62,633
down €62,633 (-60.2%), from €104,109 to €41,477
of which Trade receivables: -€37,500
- Tangible fixed assets -€7,217
down €7,217 (-35.6%), from €20,267 to €13,050
- Cash +€5,244
up €5,244 (+48,513%), from €11 to €5,255
mainly Stocks and contracts (+€89,219) and Receivables within one year (+€62,633)
- Short-term financial debts -€189,606
no longer reported in 2025 (was €189,606)
- Profit (loss) carried forward +€30,495
up €30,495, from -€19,214 to €11,281
- Trade debts -€11,993
down €11,993 (-94.3%), from €12,712 to €719
- Other debts +€8,892
up €8,892 (+66.7%), from €13,340 to €22,233
- Tax, wage and social debts +€8,123
new in 2025: €8,123
- Gross operating margin +€16,160
up €16,160 (+51.1%), from €31,636 to €47,796
- Financial charges -€5,481
down €5,481 (-41.5%), from €13,210 to €7,729
- Taxes +€1,462
up €1,462 (+664,564%), from €0 to €1,462
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 | €216,904 | €62,815 | -€154,089 | -71.0% |
| Fixed assets | 21/28 | €23,173 | €15,956 | -€7,217 | -31.1% |
| Tangible fixed assets | 22/27 | €20,267 | €13,050 | -€7,217 | -35.6% |
| Furniture and vehicles | 24 | €20,267 | €13,050 | -€7,217 | -35.6% |
| Financial fixed assets | 28 | €2,906 | €2,906 | = | 0.0% |
| Current assets | 29/58 | €193,731 | €46,859 | -€146,872 | -75.8% |
| Stocks and contracts in progress | 3 | €89,219 | - | -€89,219 | |
| Stocks | 30/36 | €89,219 | - | -€89,219 | |
| Amounts receivable within one year | 40/41 | €104,109 | €41,477 | -€62,633 | -60.2% |
| Trade receivables | 40 | €62,500 | €25,000 | -€37,500 | -60.0% |
| Other amounts receivable | 41 | €41,609 | €16,477 | -€25,133 | -60.4% |
| Current investments | 50/53 | €19 | - | -€19 | |
| Cash at bank and in hand | 54/58 | €11 | €5,255 | +€5,244 | +48,513% |
| Deferred charges and accrued income | 490/1 | €373 | €127 | -€246 | -65.9% |
| Total equity and liabilities | 10/49 | €216,904 | €62,815 | -€154,089 | -71.0% |
| Equity | 10/15 | €1,246 | €31,741 | +€30,495 | +2,448% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,214 | €11,281 | +€30,495 | |
| Amounts payable | 17/49 | €215,658 | €31,074 | -€184,584 | -85.6% |
| Amounts payable within one year | 42/48 | €215,658 | €31,074 | -€184,584 | -85.6% |
| Financial debts | 43 | €189,606 | - | -€189,606 | |
| Credit institutions | 430/8 | €189,606 | - | -€189,606 | |
| Trade debts | 44 | €12,712 | €719 | -€11,993 | -94.3% |
| Suppliers | 440/4 | €12,712 | €719 | -€11,993 | -94.3% |
| Taxes, remuneration and social security | 45 | - | €8,123 | +€8,123 | |
| Taxes | 450/3 | - | €8,123 | +€8,123 | |
| Other amounts payable | 47/48 | €13,340 | €22,233 | +€8,892 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,805 | €7,217 | +€411 | +6.0% |
| Other operating charges | 640/8 | €783 | €903 | +€120 | +15.3% |
| Gross operating margin | 9900 | €31,636 | €47,796 | +€16,160 | +51.1% |
| Operating profit (loss) | 9901 | €24,048 | €39,677 | +€15,629 | +65.0% |
| Financial income | 75/76B | €1 | €9 | +€9 | +1,262% |
| Recurring financial income | 75 | €1 | €9 | +€9 | +1,262% |
| Financial charges | 65/66B | €13,210 | €7,729 | -€5,481 | -41.5% |
| Recurring financial charges | 65 | €13,210 | €7,729 | -€5,481 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €10,838 | €31,957 | +€21,119 | +195% |
| Income taxes | 67/77 | €0 | €1,462 | +€1,462 | +664,564% |
| Profit (loss) for the period | 9904 | €10,838 | €30,495 | +€19,657 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €10,838 | €30,495 | +€19,657 | +181% |
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 14 October 2026 via checked.be.