ABRIGO: 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.
ABRIGO
Largest movements
- Current investments +€106,063
up €106,063 (+27.6%), from €384,076 to €490,140
- Cash +€9,935
up €9,935 (+7.0%), from €142,257 to €152,192
mainly Net result for the year (+€99,388) and Tax, wage and social debts (+€11,392)
- Reserves +€99,388
up €99,388 (+18.4%), from €538,949 to €638,337
- Tax, wage and social debts +€11,392
up €11,392 (+80.8%), from €14,098 to €25,491
- Gross operating margin +€74,143
up €74,143 (+126%), from €58,618 to €132,761
- Financial charges +€33,093
up €33,093, from -€15,012 to €18,081
- Taxes +€16,403
up €16,403 (+72.3%), from €22,673 to €39,076
- Financial income +€11,698
up €11,698 (+81.2%), from €14,412 to €26,110
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 | €562,273 | €672,664 | +€110,390 | +19.6% |
| Fixed assets | 21/28 | €1,198 | €394 | -€804 | -67.1% |
| Tangible fixed assets | 22/27 | €1,198 | €394 | -€804 | -67.1% |
| Plant, machinery and equipment | 23 | €739 | €258 | -€480 | -65.0% |
| Furniture and vehicles | 24 | €460 | €136 | -€324 | -70.5% |
| Current assets | 29/58 | €561,075 | €672,270 | +€111,195 | +19.8% |
| Amounts receivable within one year | 40/41 | €27,334 | €22,854 | -€4,480 | -16.4% |
| Trade receivables | 40 | €13,991 | €16,652 | +€2,662 | +19.0% |
| Other amounts receivable | 41 | €13,343 | €6,202 | -€7,141 | -53.5% |
| Current investments | 50/53 | €384,076 | €490,140 | +€106,063 | +27.6% |
| Cash at bank and in hand | 54/58 | €142,257 | €152,192 | +€9,935 | +7.0% |
| Deferred charges and accrued income | 490/1 | €7,408 | €7,084 | -€324 | -4.4% |
| Total equity and liabilities | 10/49 | €562,273 | €672,664 | +€110,390 | +19.6% |
| Equity | 10/15 | €545,149 | €644,537 | +€99,388 | +18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €538,949 | €638,337 | +€99,388 | +18.4% |
| Distributable reserves | 133 | €538,949 | €638,337 | +€99,388 | +18.4% |
| Amounts payable | 17/49 | €17,124 | €28,126 | +€11,002 | +64.3% |
| Amounts payable within one year | 42/48 | €17,124 | €28,126 | +€11,002 | +64.3% |
| Trade debts | 44 | €1,764 | €1,345 | -€419 | -23.8% |
| Suppliers | 440/4 | €1,764 | €1,345 | -€419 | -23.8% |
| Taxes, remuneration and social security | 45 | €14,098 | €25,491 | +€11,392 | +80.8% |
| Taxes | 450/3 | €14,098 | €25,491 | +€11,392 | +80.8% |
| Other amounts payable | 47/48 | €1,261 | €1,291 | +€30 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €952 | €804 | -€147 | -15.5% |
| Other operating charges | 640/8 | €451 | €1,521 | +€1,070 | +237% |
| Gross operating margin | 9900 | €58,618 | €132,761 | +€74,143 | +126% |
| Operating profit (loss) | 9901 | €57,215 | €130,435 | +€73,220 | +128% |
| Financial income | 75/76B | €14,412 | €26,110 | +€11,698 | +81.2% |
| Recurring financial income | 75 | €14,412 | €26,110 | +€11,698 | +81.2% |
| Financial charges | 65/66B | -€15,012 | €18,081 | +€33,093 | |
| Recurring financial charges | 65 | -€15,012 | €18,081 | +€33,093 | |
| Profit (loss) for the period before taxes | 9903 | €86,639 | €138,464 | +€51,825 | +59.8% |
| Income taxes | 67/77 | €22,673 | €39,076 | +€16,403 | +72.3% |
| Profit (loss) for the period | 9904 | €63,966 | €99,388 | +€35,422 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,966 | €99,388 | +€35,422 | +55.4% |
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 27 October 2026 via checked.be.