ABRIMMO.BE: 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.
ABRIMMO.BE
Largest movements
- Cash -€49,103
down €49,103 (-86.5%), from €56,750 to €7,648
mainly Net result for the year (-€47,156) and Advances received (-€26,036)
- Deferred charges and accrued income -€20,456
down €20,456 (-22.2%), from €92,273 to €71,817
- Tangible fixed assets -€4,027
down €4,027 (-12.5%), from €32,302 to €28,275
- Profit (loss) carried forward -€47,156
down €47,156 (-14.9%), from -€315,745 to -€362,902
- Advances received -€26,036
down €26,036 (-61.1%), from €42,636 to €16,600
- Current portion of long-term debt -€23,757
down €23,757 (-74.0%), from €32,113 to €8,356
- Other debts +€18,081
up €18,081 (+3.9%), from €468,480 to €486,561
- Short-term financial debts +€14,763
new in 2025: €14,763
- Gross operating margin -€38,646
down €38,646 (-20.1%), from €192,702 to €154,056
- Staff costs +€8,365
up €8,365 (+4.6%), from €181,364 to €189,728
- Depreciation -€2,938
down €2,938 (-42.2%), from €6,965 to €4,027
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 | €368,960 | €298,921 | -€70,039 | -19.0% |
| Fixed assets | 21/28 | €32,477 | €28,450 | -€4,027 | -12.4% |
| Tangible fixed assets | 22/27 | €32,302 | €28,275 | -€4,027 | -12.5% |
| Plant, machinery and equipment | 23 | €1,886 | €504 | -€1,382 | -73.3% |
| Furniture and vehicles | 24 | €5,944 | €4,305 | -€1,639 | -27.6% |
| Other tangible fixed assets | 26 | €24,473 | €23,467 | -€1,006 | -4.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €336,483 | €270,471 | -€66,012 | -19.6% |
| Amounts receivable within one year | 40/41 | €187,459 | €191,007 | +€3,547 | +1.9% |
| Trade receivables | 40 | €179,188 | €183,041 | +€3,853 | +2.2% |
| Other amounts receivable | 41 | €8,271 | €7,966 | -€305 | -3.7% |
| Cash at bank and in hand | 54/58 | €56,750 | €7,648 | -€49,103 | -86.5% |
| Deferred charges and accrued income | 490/1 | €92,273 | €71,817 | -€20,456 | -22.2% |
| Total equity and liabilities | 10/49 | €368,960 | €298,921 | -€70,039 | -19.0% |
| Equity | 10/15 | -€282,611 | -€329,767 | -€47,156 | -16.7% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €9,134 | €9,134 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,134 | €9,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€315,745 | -€362,902 | -€47,156 | -14.9% |
| Amounts payable | 17/49 | €651,571 | €628,688 | -€22,882 | -3.5% |
| Amounts payable within one year | 42/48 | €628,022 | €603,761 | -€24,261 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €32,113 | €8,356 | -€23,757 | -74.0% |
| Financial debts | 43 | - | €14,763 | +€14,763 | |
| Credit institutions | 430/8 | - | €14,763 | +€14,763 | |
| Trade debts | 44 | €42,527 | €36,870 | -€5,657 | -13.3% |
| Suppliers | 440/4 | €42,527 | €36,870 | -€5,657 | -13.3% |
| Advances received on contracts in progress | 46 | €42,636 | €16,600 | -€26,036 | -61.1% |
| Taxes, remuneration and social security | 45 | €42,266 | €40,611 | -€1,655 | -3.9% |
| Taxes | 450/3 | €2,954 | €400 | -€2,554 | -86.5% |
| Remuneration and social security | 454/9 | €39,312 | €40,211 | +€899 | +2.3% |
| Other amounts payable | 47/48 | €468,480 | €486,561 | +€18,081 | +3.9% |
| Accrued charges and deferred income | 492/3 | €23,549 | €24,928 | +€1,379 | +5.9% |
| Remuneration, social security and pensions | 62 | €181,364 | €189,728 | +€8,365 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,965 | €4,027 | -€2,938 | -42.2% |
| Other operating charges | 640/8 | €1,859 | €3,591 | +€1,732 | +93.2% |
| Gross operating margin | 9900 | €192,702 | €154,056 | -€38,646 | -20.1% |
| Operating profit (loss) | 9901 | €2,514 | -€43,291 | -€45,805 | |
| Financial income | 75/76B | €141 | €505 | +€363 | +256.9% |
| Recurring financial income | 75 | €141 | €505 | +€363 | +256.9% |
| Financial charges | 65/66B | €3,661 | €4,172 | +€511 | +14.0% |
| Recurring financial charges | 65 | €3,661 | €4,172 | +€511 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,006 | -€46,958 | -€45,953 | -4569.5% |
| Income taxes | 67/77 | €202 | €198 | -€4 | -1.9% |
| Profit (loss) for the period | 9904 | -€1,208 | -€47,156 | -€45,949 | -3805.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,208 | -€47,156 | -€45,949 | -3805.1% |
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 4 October 2026 via checked.be.