ABRIT: 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.
ABRIT
Largest movements
- Cash -€26,938
down €26,938 (-29.0%), from €92,866 to €65,928
mainly Contributions, distributions and other (-€22,231) and Investment in fixed assets (net) (-€21,195)
- Deferred charges and accrued income +€14,611
up €14,611 (+762%), from €1,916 to €16,527
- Tax, wage and social debts -€20,657
down €20,657 (-57.4%), from €35,973 to €15,315
- Other debts +€19,519
up €19,519 (+24.3%), from €80,372 to €99,891
- Debts after one year -€15,148
down €15,148 (-22.7%), from €66,597 to €51,449
- Taxes +€1,117
up €1,117 (+17.7%), from €6,305 to €7,422
- Gross operating margin -€598
down €598 (-1.1%), from €52,981 to €52,383
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 | €401,768 | €391,112 | -€10,656 | -2.7% |
| Fixed assets | 21/28 | €287,414 | €287,682 | +€268 | +0.1% |
| Tangible fixed assets | 22/27 | €287,414 | €287,682 | +€268 | +0.1% |
| Land and buildings | 22 | €238,343 | €238,135 | -€207 | -0.1% |
| Plant, machinery and equipment | 23 | €17,052 | €11,876 | -€5,176 | -30.4% |
| Furniture and vehicles | 24 | €32,020 | €37,671 | +€5,651 | +17.6% |
| Current assets | 29/58 | €114,354 | €103,430 | -€10,924 | -9.6% |
| Amounts receivable within one year | 40/41 | €19,572 | €20,975 | +€1,403 | +7.2% |
| Trade receivables | 40 | €8,859 | €7,702 | -€1,157 | -13.1% |
| Other amounts receivable | 41 | €10,713 | €13,273 | +€2,560 | +23.9% |
| Cash at bank and in hand | 54/58 | €92,866 | €65,928 | -€26,938 | -29.0% |
| Deferred charges and accrued income | 490/1 | €1,916 | €16,527 | +€14,611 | +762% |
| Total equity and liabilities | 10/49 | €401,768 | €391,112 | -€10,656 | -2.7% |
| Equity | 10/15 | €196,442 | €196,442 | = | 0.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €188,382 | €188,382 | = | 0.0% |
| Distributable reserves | 133 | €188,382 | €188,382 | = | 0.0% |
| Amounts payable | 17/49 | €205,326 | €194,670 | -€10,656 | -5.2% |
| Amounts payable after more than one year | 17 | €66,597 | €51,449 | -€15,148 | -22.7% |
| Financial debts | 170/4 | €66,597 | €51,449 | -€15,148 | -22.7% |
| Amounts payable within one year | 42/48 | €134,918 | €136,840 | +€1,922 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €15,017 | €15,148 | +€131 | +0.9% |
| Trade debts | 44 | €1,984 | €4,914 | +€2,930 | +148% |
| Suppliers | 440/4 | €1,984 | €4,914 | +€2,930 | +148% |
| Advances received on contracts in progress | 46 | €1,573 | €1,573 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €35,973 | €15,315 | -€20,657 | -57.4% |
| Taxes | 450/3 | €35,973 | €15,315 | -€20,657 | -57.4% |
| Other amounts payable | 47/48 | €80,372 | €99,891 | +€19,519 | +24.3% |
| Accrued charges and deferred income | 492/3 | €3,811 | €6,381 | +€2,570 | +67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,176 | €20,927 | -€249 | -1.2% |
| Other operating charges | 640/8 | €578 | €587 | +€10 | +1.7% |
| Gross operating margin | 9900 | €52,981 | €52,383 | -€598 | -1.1% |
| Operating profit (loss) | 9901 | €31,227 | €30,869 | -€358 | -1.1% |
| Financial income | 75/76B | €68 | €8 | -€60 | -88.6% |
| Recurring financial income | 75 | €68 | €8 | -€60 | -88.6% |
| Non-recurring financial income | 76B | €68 | - | -€68 | |
| Financial charges | 65/66B | €1,340 | €1,224 | -€116 | -8.6% |
| Recurring financial charges | 65 | €1,340 | €1,224 | -€116 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €29,956 | €29,653 | -€303 | -1.0% |
| Income taxes | 67/77 | €6,305 | €7,422 | +€1,117 | +17.7% |
| Profit (loss) for the period | 9904 | €23,651 | €22,231 | -€1,420 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,651 | €22,231 | -€1,420 | -6.0% |
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 16 October 2026 via checked.be.