ABRIM: 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.
ABRIM
Largest movements
- Cash -€27,630
down €27,630 (-32.5%), from €85,031 to €57,402
mainly Other debts (-€150,000)
- Other debts -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Reserves +€122,093
up €122,093 (+92.0%), from €132,662 to €254,755
of which Distributable reserves: +€122,093
- Financial income -€5,578
down €5,578 (-100.0%), from €5,578 to €0
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 | €432,662 | €404,755 | -€27,907 | -6.5% |
| Fixed assets | 21/28 | €347,051 | €347,051 | = | 0.0% |
| Tangible fixed assets | 22/27 | €347,051 | €347,051 | = | 0.0% |
| Land and buildings | 22 | €347,051 | €347,051 | = | 0.0% |
| Current assets | 29/58 | €85,611 | €57,704 | -€27,907 | -32.6% |
| Amounts receivable within one year | 40/41 | €580 | €302 | -€277 | -47.8% |
| Other amounts receivable | 41 | €580 | €302 | -€277 | -47.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €85,031 | €57,402 | -€27,630 | -32.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €432,662 | €404,755 | -€27,907 | -6.5% |
| Equity | 10/15 | €282,662 | €404,755 | +€122,093 | +43.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €132,662 | €254,755 | +€122,093 | +92.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €117,662 | €239,755 | +€122,093 | +103.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €150,000 | €0 | -€150,000 | -100.0% |
| Amounts payable within one year | 42/48 | €150,000 | €0 | -€150,000 | -100.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €150,000 | €0 | -€150,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €37,920 | €37,922 | +€2 | 0.0% |
| Gross operating margin | 9900 | €200,745 | €200,742 | -€3 | 0.0% |
| Operating profit (loss) | 9901 | €162,825 | €162,820 | -€4 | 0.0% |
| Financial income | 75/76B | €5,578 | €0 | -€5,578 | -100.0% |
| Recurring financial income | 75 | €5,578 | €0 | -€5,578 | -100.0% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €168,374 | €162,790 | -€5,584 | -3.3% |
| Income taxes | 67/77 | €42,093 | €40,698 | -€1,396 | -3.3% |
| Profit (loss) for the period | 9904 | €126,280 | €122,093 | -€4,188 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €126,280 | €122,093 | -€4,188 | -3.3% |
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 5 October 2026 via checked.be.