ABRIDA: 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.
ABRIDA
Largest movements
- Tangible fixed assets -€182,065
no longer reported in 2025 (was €182,065)
of which Leasing and similar rights: -€101,023
- Receivables within one year -€25,059
down €25,059 (-96.6%), from €25,952 to €894
- Deferred charges and accrued income -€2,745
down €2,745 (-79.3%), from €3,461 to €716
- Profit (loss) carried forward -€127,240
down €127,240 (-9.8%), from -€1.3m to -€1.4m
- Other debts -€65,256
down €65,256 (-5.4%), from €1.2m to €1.2m
- Trade debts -€18,419
down €18,419 (-23.9%), from €76,985 to €58,567
- Financial charges +€136,437
up €136,437 (+2,916%), from €4,678 to €141,115
- Depreciation -€34,629
no longer reported in 2025 (was €34,629)
- Provisions -€12,814
no longer reported in 2025 (was €12,814)
- Other operating charges +€2,574
up €2,574 (+41.9%), from €6,143 to €8,717
- Gross operating margin -€1,322
down €1,322 (-5.6%), from €23,690 to €22,368
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 | €216,307 | €6,390 | -€209,917 | -97.0% |
| Fixed assets | 21/28 | €182,265 | €200 | -€182,065 | -99.9% |
| Tangible fixed assets | 22/27 | €182,065 | - | -€182,065 | |
| Land and buildings | 22 | €81,043 | - | -€81,043 | |
| Leasing and similar rights | 25 | €101,023 | - | -€101,023 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €34,041 | €6,190 | -€27,852 | -81.8% |
| Amounts receivable after more than one year | 29 | €4,550 | €4,550 | = | 0.0% |
| Other amounts receivable | 291 | €4,550 | €4,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,952 | €894 | -€25,059 | -96.6% |
| Other amounts receivable | 41 | €25,952 | €894 | -€25,059 | -96.6% |
| Cash at bank and in hand | 54/58 | €78 | €30 | -€48 | -61.2% |
| Deferred charges and accrued income | 490/1 | €3,461 | €716 | -€2,745 | -79.3% |
| Total equity and liabilities | 10/49 | €216,307 | €6,390 | -€209,917 | -97.0% |
| Equity | 10/15 | -€1,186,680 | -€1,313,920 | -€127,240 | -10.7% |
| Contributions | 10/11 | €81,000 | €81,000 | = | 0.0% |
| Capital | 10 | €81,000 | €81,000 | = | 0.0% |
| Issued capital | 100 | €81,000 | €81,000 | = | 0.0% |
| Reserves | 13 | €25,551 | €25,551 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,100 | €8,100 | = | 0.0% |
| Legal reserve | 130 | €8,100 | €8,100 | = | 0.0% |
| Distributable reserves | 133 | €17,451 | €17,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,293,231 | -€1,420,471 | -€127,240 | -9.8% |
| Provisions and deferred taxes | 16 | €105,276 | €105,276 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €105,276 | €105,276 | = | 0.0% |
| Environmental obligations | 163 | €105,276 | - | -€105,276 | |
| Other liabilities and charges | 164/5 | - | €105,276 | +€105,276 | |
| Amounts payable | 17/49 | €1,297,710 | €1,215,034 | -€82,676 | -6.4% |
| Amounts payable within one year | 42/48 | €1,295,193 | €1,211,518 | -€83,675 | -6.5% |
| Trade debts | 44 | €76,985 | €58,567 | -€18,419 | -23.9% |
| Suppliers | 440/4 | €76,985 | €58,567 | -€18,419 | -23.9% |
| Taxes, remuneration and social security | 45 | €1,004 | €1,004 | = | 0.0% |
| Taxes | 450/3 | €1,004 | €1,004 | = | 0.0% |
| Other amounts payable | 47/48 | €1,217,204 | €1,151,947 | -€65,256 | -5.4% |
| Accrued charges and deferred income | 492/3 | €2,517 | €3,516 | +€998 | +39.7% |
| Non-recurring operating income | 76A | - | €22,340 | +€22,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,629 | - | -€34,629 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €12,814 | - | -€12,814 | |
| Other operating charges | 640/8 | €6,143 | €8,717 | +€2,574 | +41.9% |
| Gross operating margin | 9900 | €23,690 | €22,368 | -€1,322 | -5.6% |
| Operating profit (loss) | 9901 | -€29,896 | €13,651 | +€43,547 | |
| Financial income | 75/76B | €229 | €224 | -€5 | -2.2% |
| Recurring financial income | 75 | €229 | €224 | -€5 | -2.2% |
| Financial charges | 65/66B | €4,678 | €141,115 | +€136,437 | +2,916% |
| Recurring financial charges | 65 | €4,678 | €141,115 | +€136,437 | +2,916% |
| Profit (loss) for the period before taxes | 9903 | -€34,346 | -€127,240 | -€92,894 | -270% |
| Profit (loss) for the period | 9904 | -€34,346 | -€127,240 | -€92,894 | -270% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,346 | -€127,240 | -€92,894 | -270% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.