ABrio: 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.
ABrio
Largest movements
- Cash +€69,143
up €69,143 (+260.7%), from €26,523 to €95,666
mainly Net result for the year (+€156,798) and Depreciation (+€80,464)
- Receivables within one year +€42,152
up €42,152 (+152.7%), from €27,599 to €69,750
of which Trade receivables: +€35,483
- Stocks and contracts +€24,345
up €24,345 (+159.7%), from €15,244 to €39,588
of which Contracts in progress: +€23,670
- Profit (loss) carried forward +€156,798
up €156,798, from -€57,854 to €98,944
- Other debts +€47,532
up €47,532 (+29.0%), from €164,030 to €211,563
- Debts after one year -€46,074
down €46,074 (-76.2%), from €60,431 to €14,357
- Current portion of long-term debt -€29,913
down €29,913 (-39.4%), from €75,987 to €46,074
- Trade debts +€5,320
up €5,320 (+41.7%), from €12,770 to €18,090
- Gross operating margin +€190,427
up €190,427 (+320.1%), from €59,499 to €249,926
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 | €331,066 | €468,006 | +€136,941 | +41.4% |
| Fixed assets | 21/28 | €259,747 | €258,211 | -€1,536 | -0.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €259,747 | €258,211 | -€1,536 | -0.6% |
| Plant, machinery and equipment | 23 | €259,747 | €258,211 | -€1,536 | -0.6% |
| Current assets | 29/58 | €71,319 | €209,796 | +€138,477 | +194.2% |
| Stocks and contracts in progress | 3 | €15,244 | €39,588 | +€24,345 | +159.7% |
| Stocks | 30/36 | €7,775 | €8,450 | +€675 | +8.7% |
| Contracts in progress | 37 | €7,469 | €31,138 | +€23,670 | +316.9% |
| Amounts receivable within one year | 40/41 | €27,599 | €69,750 | +€42,152 | +152.7% |
| Trade receivables | 40 | €22,678 | €58,161 | +€35,483 | +156.5% |
| Other amounts receivable | 41 | €4,921 | €11,590 | +€6,669 | +135.5% |
| Cash at bank and in hand | 54/58 | €26,523 | €95,666 | +€69,143 | +260.7% |
| Deferred charges and accrued income | 490/1 | €1,953 | €4,791 | +€2,838 | +145.3% |
| Total equity and liabilities | 10/49 | €331,066 | €468,006 | +€136,941 | +41.4% |
| Equity | 10/15 | €10,346 | €167,144 | +€156,798 | +1515.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,854 | €98,944 | +€156,798 | |
| Amounts payable | 17/49 | €320,720 | €300,862 | -€19,857 | -6.2% |
| Amounts payable after more than one year | 17 | €60,431 | €14,357 | -€46,074 | -76.2% |
| Financial debts | 170/4 | €60,431 | €14,357 | -€46,074 | -76.2% |
| Amounts payable within one year | 42/48 | €252,787 | €275,726 | +€22,940 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €75,987 | €46,074 | -€29,913 | -39.4% |
| Trade debts | 44 | €12,770 | €18,090 | +€5,320 | +41.7% |
| Suppliers | 440/4 | €12,770 | €18,090 | +€5,320 | +41.7% |
| Other amounts payable | 47/48 | €164,030 | €211,563 | +€47,532 | +29.0% |
| Accrued charges and deferred income | 492/3 | €7,502 | €10,779 | +€3,277 | +43.7% |
| Non-recurring operating income | 76A | - | €7,522 | +€7,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,259 | €80,464 | -€795 | -1.0% |
| Other operating charges | 640/8 | €64 | €210 | +€146 | +228.8% |
| Gross operating margin | 9900 | €59,499 | €249,926 | +€190,427 | +320.1% |
| Operating profit (loss) | 9901 | -€21,824 | €169,252 | +€191,076 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €10,127 | €12,455 | +€2,328 | +23.0% |
| Recurring financial charges | 65 | €10,127 | €12,455 | +€2,328 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,951 | €156,798 | +€188,749 | |
| Profit (loss) for the period | 9904 | -€31,951 | €156,798 | +€188,749 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,951 | €156,798 | +€188,749 |
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 2 October 2026 via checked.be.