ABRICON: 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.
ABRICON
Largest movements
- Tangible fixed assets +€13,571
up €13,571 (+150%), from €9,070 to €22,640
of which Furniture and vehicles: +€16,553
- Cash +€2,121
up €2,121 (+3.1%), from €69,365 to €71,485
mainly Net result for the year (+€31,857) and Current portion of long-term debt (+€10,270)
- Current portion of long-term debt +€10,270
up €10,270 (+966%), from €1,063 to €11,334
- Debts after one year +€4,826
new in 2025: €4,826
- Reserves +€2,705
up €2,705 (+3.0%), from €90,909 to €93,614
- Trade debts -€1,957
down €1,957 (-38.6%), from €5,075 to €3,118
- Gross operating margin +€18,336
up €18,336 (+45.7%), from €40,130 to €58,467
- Depreciation +€4,439
up €4,439 (+96.5%), from €4,600 to €9,040
- Taxes +€3,121
up €3,121 (+29.6%), from €10,533 to €13,655
- Financial income -€920
down €920 (-75.4%), from €1,221 to €301
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 | €103,489 | €119,131 | +€15,643 | +15.1% |
| Fixed assets | 21/28 | €32,770 | €46,340 | +€13,571 | +41.4% |
| Tangible fixed assets | 22/27 | €9,070 | €22,640 | +€13,571 | +150% |
| Plant, machinery and equipment | 23 | €1,358 | €344 | -€1,014 | -74.7% |
| Furniture and vehicles | 24 | €3,444 | €19,997 | +€16,553 | +481% |
| Other tangible fixed assets | 26 | €4,268 | €2,300 | -€1,969 | -46.1% |
| Financial fixed assets | 28 | €23,700 | €23,700 | = | 0.0% |
| Current assets | 29/58 | €70,719 | €72,791 | +€2,072 | +2.9% |
| Amounts receivable within one year | 40/41 | €464 | €0 | -€464 | -100% |
| Other amounts receivable | 41 | €464 | €0 | -€464 | -100% |
| Cash at bank and in hand | 54/58 | €69,365 | €71,485 | +€2,121 | +3.1% |
| Deferred charges and accrued income | 490/1 | €890 | €1,305 | +€415 | +46.7% |
| Total equity and liabilities | 10/49 | €103,489 | €119,131 | +€15,643 | +15.1% |
| Equity | 10/15 | €90,909 | €93,614 | +€2,705 | +3.0% |
| Reserves | 13 | €90,909 | €93,614 | +€2,705 | +3.0% |
| Distributable reserves | 133 | €90,909 | €93,614 | +€2,705 | +3.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,580 | €25,517 | +€12,937 | +103% |
| Amounts payable after more than one year | 17 | - | €4,826 | +€4,826 | |
| Financial debts | 170/4 | - | €4,826 | +€4,826 | |
| Amounts payable within one year | 42/48 | €12,580 | €20,691 | +€8,111 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €1,063 | €11,334 | +€10,270 | +966% |
| Trade debts | 44 | €5,075 | €3,118 | -€1,957 | -38.6% |
| Suppliers | 440/4 | €5,075 | €3,118 | -€1,957 | -38.6% |
| Taxes, remuneration and social security | 45 | €6,442 | €6,007 | -€435 | -6.8% |
| Taxes | 450/3 | €6,442 | €6,007 | -€435 | -6.8% |
| Other amounts payable | 47/48 | - | €233 | +€233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,600 | €9,040 | +€4,439 | +96.5% |
| Other operating charges | 640/8 | €325 | €710 | +€384 | +118% |
| Gross operating margin | 9900 | €40,130 | €58,467 | +€18,336 | +45.7% |
| Operating profit (loss) | 9901 | €35,205 | €48,717 | +€13,512 | +38.4% |
| Financial income | 75/76B | €1,221 | €301 | -€920 | -75.4% |
| Recurring financial income | 75 | €1,221 | €301 | -€920 | -75.4% |
| Financial charges | 65/66B | €3,290 | €3,506 | +€216 | +6.6% |
| Recurring financial charges | 65 | €3,290 | €3,506 | +€216 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €33,136 | €45,512 | +€12,376 | +37.3% |
| Income taxes | 67/77 | €10,533 | €13,655 | +€3,121 | +29.6% |
| Profit (loss) for the period | 9904 | €22,603 | €31,857 | +€9,254 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,603 | €31,857 | +€9,254 | +40.9% |
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.