ABRIBOIS: 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.
ABRIBOIS
Largest movements
- Tangible fixed assets -€18,030
down €18,030 (-28.0%), from €64,424 to €46,394
of which Plant, machinery and equipment: -€9,638
- Cash +€5,391
up €5,391, from €0 to €5,391
mainly Other debts (+€21,105) and Depreciation (+€18,030)
- Deferred charges and accrued income +€3,871
up €3,871 (+31,065%), from €12 to €3,883
- Receivables within one year -€2,080
down €2,080 (-3.6%), from €58,034 to €55,954
of which Trade receivables: -€2,046
- Other debts +€21,105
up €21,105 (+711%), from €2,968 to €24,073
- Debts after one year -€12,484
down €12,484 (-38.7%), from €32,294 to €19,810
- Trade debts -€11,126
down €11,126 (-77.0%), from €14,457 to €3,331
- Tax, wage and social debts -€9,631
down €9,631 (-49.6%), from €19,408 to €9,777
of which Taxes: -€7,837
- Gross operating margin +€21,356
up €21,356 (+49.5%), from €43,177 to €64,534
- Staff costs +€21,015
up €21,015 (+96.0%), from €21,888 to €42,903
- Depreciation +€1,636
up €1,636 (+10.0%), from €16,394 to €18,030
- Financial charges +€881
up €881 (+61.4%), from €1,436 to €2,317
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 | €133,230 | €121,241 | -€11,989 | -9.0% |
| Fixed assets | 21/28 | €64,424 | €46,394 | -€18,030 | -28.0% |
| Tangible fixed assets | 22/27 | €64,424 | €46,394 | -€18,030 | -28.0% |
| Land and buildings | 22 | €34,899 | €26,506 | -€8,393 | -24.0% |
| Plant, machinery and equipment | 23 | €29,525 | €19,888 | -€9,638 | -32.6% |
| Current assets | 29/58 | €68,806 | €74,847 | +€6,041 | +8.8% |
| Stocks and contracts in progress | 3 | €10,759 | €9,619 | -€1,140 | -10.6% |
| Stocks | 30/36 | €10,759 | €9,619 | -€1,140 | -10.6% |
| Amounts receivable within one year | 40/41 | €58,034 | €55,954 | -€2,080 | -3.6% |
| Trade receivables | 40 | €58,000 | €55,954 | -€2,046 | -3.5% |
| Other amounts receivable | 41 | €34 | €0 | -€34 | -100% |
| Cash at bank and in hand | 54/58 | €0 | €5,391 | +€5,391 | |
| Deferred charges and accrued income | 490/1 | €12 | €3,883 | +€3,871 | +31,065% |
| Total equity and liabilities | 10/49 | €133,230 | €121,241 | -€11,989 | -9.0% |
| Equity | 10/15 | €51,212 | €51,766 | +€554 | +1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,555 | €38,555 | = | 0.0% |
| Distributable reserves | 133 | €38,555 | €38,555 | = | 0.0% |
| Profit (loss) carried forward | 14 | €257 | €811 | +€554 | +215% |
| Amounts payable | 17/49 | €82,018 | €69,475 | -€12,543 | -15.3% |
| Amounts payable after more than one year | 17 | €32,294 | €19,810 | -€12,484 | -38.7% |
| Financial debts | 170/4 | €32,294 | €19,810 | -€12,484 | -38.7% |
| Amounts payable within one year | 42/48 | €49,724 | €49,665 | -€59 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €11,936 | €12,484 | +€548 | +4.6% |
| Financial debts | 43 | €955 | €0 | -€955 | -100% |
| Credit institutions | 430/8 | €955 | €0 | -€955 | -100% |
| Trade debts | 44 | €14,457 | €3,331 | -€11,126 | -77.0% |
| Suppliers | 440/4 | €14,457 | €3,331 | -€11,126 | -77.0% |
| Taxes, remuneration and social security | 45 | €19,408 | €9,777 | -€9,631 | -49.6% |
| Taxes | 450/3 | €9,286 | €1,450 | -€7,837 | -84.4% |
| Remuneration and social security | 454/9 | €10,121 | €8,328 | -€1,794 | -17.7% |
| Other amounts payable | 47/48 | €2,968 | €24,073 | +€21,105 | +711% |
| Remuneration, social security and pensions | 62 | €21,888 | €42,903 | +€21,015 | +96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,394 | €18,030 | +€1,636 | +10.0% |
| Other operating charges | 640/8 | €576 | €453 | -€123 | -21.4% |
| Non-recurring operating charges | 66A | €2,521 | €0 | -€2,521 | -100% |
| Gross operating margin | 9900 | €43,177 | €64,534 | +€21,356 | +49.5% |
| Operating profit (loss) | 9901 | €1,798 | €3,148 | +€1,350 | +75.1% |
| Financial income | 75/76B | €1 | €5 | +€3 | +225% |
| Recurring financial income | 75 | €1 | €5 | +€3 | +225% |
| Financial charges | 65/66B | €1,436 | €2,317 | +€881 | +61.4% |
| Recurring financial charges | 65 | €1,436 | €2,317 | +€881 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | €364 | €836 | +€472 | +130% |
| Income taxes | 67/77 | €107 | €282 | +€176 | +165% |
| Profit (loss) for the period | 9904 | €257 | €554 | +€297 | +115% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €257 | €554 | +€297 | +115% |
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 23 October 2026 via checked.be.