ABRICOT: 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.
ABRICOT
Largest movements
- Tangible fixed assets -€27,412
down €27,412 (-7.5%), from €363,782 to €336,370
of which Land and buildings: -€25,629
- Receivables within one year +€7,788
up €7,788 (+580.5%), from €1,342 to €9,130
- Debts after one year -€11,971
down €11,971 (-3.6%), from €331,714 to €319,743
- Profit (loss) carried forward -€8,975
down €8,975 (-24.5%), from -€36,628 to -€45,603
- Other debts -€8,128
down €8,128 (-14.8%), from €54,798 to €46,670
- Gross operating margin +€20,719
up €20,719 (+156.7%), from €13,219 to €33,938
- Write-downs -€5,389
down €5,389 (-100.0%), from €5,389 to €0
- Other operating charges -€3,372
down €3,372 (-70.6%), from €4,775 to €1,403
- Depreciation +€3,094
up €3,094 (+12.7%), from €24,318 to €27,412
- Financial charges -€1,310
down €1,310 (-8.5%), from €15,407 to €14,098
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 | €384,918 | €362,132 | -€22,786 | -5.9% |
| Fixed assets | 21/28 | €363,782 | €336,370 | -€27,412 | -7.5% |
| Tangible fixed assets | 22/27 | €363,782 | €336,370 | -€27,412 | -7.5% |
| Land and buildings | 22 | €356,252 | €330,623 | -€25,629 | -7.2% |
| Furniture and vehicles | 24 | €7,530 | €5,748 | -€1,782 | -23.7% |
| Current assets | 29/58 | €21,136 | €25,762 | +€4,626 | +21.9% |
| Amounts receivable within one year | 40/41 | €1,342 | €9,130 | +€7,788 | +580.5% |
| Trade receivables | 40 | €1,342 | €9,130 | +€7,788 | +580.5% |
| Cash at bank and in hand | 54/58 | €19,013 | €15,808 | -€3,205 | -16.9% |
| Deferred charges and accrued income | 490/1 | €781 | €824 | +€43 | +5.5% |
| Total equity and liabilities | 10/49 | €384,918 | €362,132 | -€22,786 | -5.9% |
| Equity | 10/15 | -€26,628 | -€35,603 | -€8,975 | -33.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,628 | -€45,603 | -€8,975 | -24.5% |
| Amounts payable | 17/49 | €411,545 | €397,735 | -€13,811 | -3.4% |
| Amounts payable after more than one year | 17 | €331,714 | €319,743 | -€11,971 | -3.6% |
| Financial debts | 170/4 | €331,714 | €319,743 | -€11,971 | -3.6% |
| Amounts payable within one year | 42/48 | €75,271 | €72,491 | -€2,780 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €11,487 | €11,971 | +€484 | +4.2% |
| Trade debts | 44 | €1,630 | €2,902 | +€1,272 | +78.0% |
| Suppliers | 440/4 | €1,630 | €2,902 | +€1,272 | +78.0% |
| Taxes, remuneration and social security | 45 | €7,356 | €10,949 | +€3,593 | +48.8% |
| Taxes | 450/3 | €7,356 | €10,949 | +€3,593 | +48.8% |
| Other amounts payable | 47/48 | €54,798 | €46,670 | -€8,128 | -14.8% |
| Accrued charges and deferred income | 492/3 | €4,560 | €5,500 | +€940 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,318 | €27,412 | +€3,094 | +12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,389 | €0 | -€5,389 | -100.0% |
| Other operating charges | 640/8 | €4,775 | €1,403 | -€3,372 | -70.6% |
| Gross operating margin | 9900 | €13,219 | €33,938 | +€20,719 | +156.7% |
| Operating profit (loss) | 9901 | -€21,263 | €5,123 | +€26,386 | |
| Financial income | 75/76B | €43 | €0 | -€43 | -100.0% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -100.0% |
| Financial charges | 65/66B | €15,407 | €14,098 | -€1,310 | -8.5% |
| Recurring financial charges | 65 | €15,407 | €14,098 | -€1,310 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,628 | -€8,975 | +€27,653 | +75.5% |
| Profit (loss) for the period | 9904 | -€36,628 | -€8,975 | +€27,653 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,628 | -€8,975 | +€27,653 | +75.5% |
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 7 October 2026 via checked.be.