ABRITHERM: 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.
ABRITHERM
Largest movements
- Receivables within one year -€1,666
down €1,666 (-40.9%), from €4,073 to €2,406
of which Other amounts receivable: -€1,816
- Tangible fixed assets -€1,626
no longer reported in 2025 (was €1,626)
- Cash -€453
down €453 (-30.4%), from €1,489 to €1,036
mainly Net result for the year (-€6,868)
- Profit (loss) carried forward -€6,868
down €6,868 (-113%), from -€6,095 to -€12,963
- Other debts +€3,081
up €3,081 (+37.9%), from €8,132 to €11,213
- Gross operating margin -€1,210
down €1,210 (-34.7%), from -€3,487 to -€4,697
- Financial charges +€119
up €119 (+62.2%), from €192 to €311
- Other operating charges -€81
down €81 (-40.2%), from €202 to €120
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 | €7,188 | €3,443 | -€3,745 | -52.1% |
| Fixed assets | 21/28 | €1,626 | - | -€1,626 | |
| Tangible fixed assets | 22/27 | €1,626 | - | -€1,626 | |
| Furniture and vehicles | 24 | €1,626 | - | -€1,626 | |
| Current assets | 29/58 | €5,562 | €3,443 | -€2,119 | -38.1% |
| Amounts receivable within one year | 40/41 | €4,073 | €2,406 | -€1,666 | -40.9% |
| Trade receivables | 40 | €1,915 | €2,064 | +€149 | +7.8% |
| Other amounts receivable | 41 | €2,158 | €342 | -€1,816 | -84.2% |
| Cash at bank and in hand | 54/58 | €1,489 | €1,036 | -€453 | -30.4% |
| Total equity and liabilities | 10/49 | €7,188 | €3,443 | -€3,745 | -52.1% |
| Equity | 10/15 | -€1,095 | -€7,963 | -€6,868 | -627% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,095 | -€12,963 | -€6,868 | -113% |
| Amounts payable | 17/49 | €8,283 | €11,406 | +€3,123 | +37.7% |
| Amounts payable within one year | 42/48 | €8,283 | €11,406 | +€3,123 | +37.7% |
| Trade debts | 44 | €151 | €193 | +€42 | +28.0% |
| Suppliers | 440/4 | €151 | €193 | +€42 | +28.0% |
| Other amounts payable | 47/48 | €8,132 | €11,213 | +€3,081 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | €1,626 | -€27 | -1.6% |
| Other operating charges | 640/8 | €202 | €120 | -€81 | -40.2% |
| Non-recurring operating charges | 66A | €174 | €116 | -€58 | -33.3% |
| Gross operating margin | 9900 | -€3,487 | -€4,697 | -€1,210 | -34.7% |
| Operating profit (loss) | 9901 | -€5,515 | -€6,559 | -€1,044 | -18.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €192 | €311 | +€119 | +62.2% |
| Recurring financial charges | 65 | €192 | €311 | +€119 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,707 | -€6,868 | -€1,161 | -20.3% |
| Income taxes | 67/77 | €15 | - | -€15 | |
| Profit (loss) for the period | 9904 | -€5,722 | -€6,868 | -€1,146 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,722 | -€6,868 | -€1,146 | -20.0% |
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 15 October 2026 via checked.be.