ABRIBUS: 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.
ABRIBUS
Largest movements
- Stocks and contracts -€26,657
down €26,657 (-13.1%), from €203,283 to €176,626
- Cash +€22,683
up €22,683 (+62.5%), from €36,295 to €58,978
mainly Stocks and contracts (+€26,657) and Trade debts (+€22,047)
- Receivables within one year +€9,131
up €9,131 (+9.2%), from €99,199 to €108,331
of which Other amounts receivable: +€9,658
- Deferred charges and accrued income -€7,399
down €7,399 (-26.4%), from €27,979 to €20,580
- Tangible fixed assets -€3,905
down €3,905 (-34.0%), from €11,498 to €7,592
of which Furniture and vehicles: -€3,503
- Profit (loss) carried forward -€25,471
down €25,471 (-11.1%), from €230,243 to €204,773
- Trade debts +€22,047
up €22,047 (+49.0%), from €45,029 to €67,076
- Gross operating margin -€14,933
down €14,933 (-15.3%), from €97,849 to €82,916
- Staff costs +€8,513
up €8,513 (+9.6%), from €88,339 to €96,852
- Taxes -€4,611
down €4,611 (-86.0%), from €5,360 to €749
- Other operating charges +€2,057
up €2,057 (+47.6%), from €4,324 to €6,382
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 | €379,473 | €373,326 | -€6,147 | -1.6% |
| Fixed assets | 21/28 | €12,716 | €8,811 | -€3,905 | -30.7% |
| Tangible fixed assets | 22/27 | €11,498 | €7,592 | -€3,905 | -34.0% |
| Furniture and vehicles | 24 | €8,982 | €5,480 | -€3,503 | -39.0% |
| Other tangible fixed assets | 26 | €2,515 | €2,113 | -€403 | -16.0% |
| Financial fixed assets | 28 | €1,218 | €1,218 | = | 0.0% |
| Current assets | 29/58 | €366,757 | €364,515 | -€2,242 | -0.6% |
| Stocks and contracts in progress | 3 | €203,283 | €176,626 | -€26,657 | -13.1% |
| Stocks | 30/36 | €203,283 | €176,626 | -€26,657 | -13.1% |
| Amounts receivable within one year | 40/41 | €99,199 | €108,331 | +€9,131 | +9.2% |
| Trade receivables | 40 | €10,677 | €10,150 | -€527 | -4.9% |
| Other amounts receivable | 41 | €88,523 | €98,181 | +€9,658 | +10.9% |
| Cash at bank and in hand | 54/58 | €36,295 | €58,978 | +€22,683 | +62.5% |
| Deferred charges and accrued income | 490/1 | €27,979 | €20,580 | -€7,399 | -26.4% |
| Total equity and liabilities | 10/49 | €379,473 | €373,326 | -€6,147 | -1.6% |
| Equity | 10/15 | €285,789 | €260,318 | -€25,471 | -8.9% |
| Contributions | 10/11 | €50,496 | €50,496 | = | 0.0% |
| Reserves | 13 | €5,050 | €5,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,050 | €5,050 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,050 | €5,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,243 | €204,773 | -€25,471 | -11.1% |
| Amounts payable | 17/49 | €93,684 | €113,008 | +€19,323 | +20.6% |
| Amounts payable within one year | 42/48 | €93,684 | €112,518 | +€18,834 | +20.1% |
| Trade debts | 44 | €45,029 | €67,076 | +€22,047 | +49.0% |
| Suppliers | 440/4 | €45,029 | €67,076 | +€22,047 | +49.0% |
| Taxes, remuneration and social security | 45 | €48,656 | €45,443 | -€3,213 | -6.6% |
| Taxes | 450/3 | €42,321 | €32,110 | -€10,212 | -24.1% |
| Remuneration and social security | 454/9 | €6,334 | €13,333 | +€6,999 | +110.5% |
| Accrued charges and deferred income | 492/3 | - | €489 | +€489 | |
| Remuneration, social security and pensions | 62 | €88,339 | €96,852 | +€8,513 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,507 | €3,905 | -€601 | -13.3% |
| Other operating charges | 640/8 | €4,324 | €6,382 | +€2,057 | +47.6% |
| Gross operating margin | 9900 | €97,849 | €82,916 | -€14,933 | -15.3% |
| Operating profit (loss) | 9901 | €679 | -€24,222 | -€24,901 | |
| Financial income | 75/76B | €4,928 | €5,142 | +€214 | +4.3% |
| Recurring financial income | 75 | €4,928 | €5,142 | +€214 | +4.3% |
| Financial charges | 65/66B | €5,968 | €5,641 | -€328 | -5.5% |
| Recurring financial charges | 65 | €5,968 | €5,641 | -€328 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€362 | -€24,721 | -€24,360 | -6737.7% |
| Income taxes | 67/77 | €5,360 | €749 | -€4,611 | -86.0% |
| Profit (loss) for the period | 9904 | -€5,722 | -€25,471 | -€19,749 | -345.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,722 | -€25,471 | -€19,749 | -345.1% |
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.