ABRIX: 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.
ABRIX
Largest movements
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Cash +€119,798
up €119,798 (+71.8%), from €166,840 to €286,638
mainly Current investments (+€150,000) and Net result for the year (+€77,192)
- Tangible fixed assets -€22,009
down €22,009 (-37.0%), from €59,529 to €37,520
of which Furniture and vehicles: -€21,429
- Receivables within one year -€21,517
down €21,517 (-100%), from €21,517 to €0
- Reserves -€40,333
down €40,333 (-12.0%), from €335,649 to €295,317
- Tax, wage and social debts -€13,596
down €13,596 (-52.6%), from €25,834 to €12,238
- Debts after one year -€12,361
down €12,361 (-69.6%), from €17,769 to €5,408
- Current portion of long-term debt -€5,904
down €5,904 (-33.4%), from €17,654 to €11,750
- Gross operating margin -€25,555
down €25,555 (-17.5%), from €146,153 to €120,598
- Taxes -€10,259
down €10,259 (-26.3%), from €38,951 to €28,692
- Financial income +€4,851
up €4,851 (+107%), from €4,535 to €9,387
of which Financial income: +€4,851
- Depreciation +€3,996
up €3,996 (+22.2%), from €18,013 to €22,009
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 | €400,188 | €328,802 | -€71,385 | -17.8% |
| Fixed assets | 21/28 | €59,529 | €37,520 | -€22,009 | -37.0% |
| Tangible fixed assets | 22/27 | €59,529 | €37,520 | -€22,009 | -37.0% |
| Plant, machinery and equipment | 23 | €3,329 | €2,749 | -€579 | -17.4% |
| Furniture and vehicles | 24 | €56,200 | €34,771 | -€21,429 | -38.1% |
| Current assets | 29/58 | €340,659 | €291,282 | -€49,377 | -14.5% |
| Amounts receivable within one year | 40/41 | €21,517 | €0 | -€21,517 | -100% |
| Trade receivables | 40 | €21,517 | €0 | -€21,517 | -100% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €166,840 | €286,638 | +€119,798 | +71.8% |
| Deferred charges and accrued income | 490/1 | €2,301 | €4,644 | +€2,343 | +102% |
| Total equity and liabilities | 10/49 | €400,188 | €328,802 | -€71,385 | -17.8% |
| Equity | 10/15 | €336,685 | €296,317 | -€40,369 | -12.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €335,649 | €295,317 | -€40,333 | -12.0% |
| Distributable reserves | 133 | €335,649 | €295,317 | -€40,333 | -12.0% |
| Profit (loss) carried forward | 14 | €36 | €0 | -€36 | -100% |
| Amounts payable | 17/49 | €63,502 | €32,486 | -€31,017 | -48.8% |
| Amounts payable after more than one year | 17 | €17,769 | €5,408 | -€12,361 | -69.6% |
| Financial debts | 170/4 | €17,769 | €5,408 | -€12,361 | -69.6% |
| Amounts payable within one year | 42/48 | €45,733 | €27,078 | -€18,656 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €17,654 | €11,750 | -€5,904 | -33.4% |
| Trade debts | 44 | €322 | €2,798 | +€2,476 | +769% |
| Suppliers | 440/4 | €322 | €2,798 | +€2,476 | +769% |
| Taxes, remuneration and social security | 45 | €25,834 | €12,238 | -€13,596 | -52.6% |
| Taxes | 450/3 | €25,834 | €12,238 | -€13,596 | -52.6% |
| Other amounts payable | 47/48 | €1,923 | €292 | -€1,631 | -84.8% |
| Non-recurring operating income | 76A | €46,578 | - | -€46,578 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,013 | €22,009 | +€3,996 | +22.2% |
| Other operating charges | 640/8 | €1,940 | €1,331 | -€609 | -31.4% |
| Gross operating margin | 9900 | €146,153 | €120,598 | -€25,555 | -17.5% |
| Operating profit (loss) | 9901 | €126,200 | €97,258 | -€28,942 | -22.9% |
| Financial income | 75/76B | €4,535 | €9,387 | +€4,851 | +107% |
| Recurring financial income | 75 | €4,535 | €9,387 | +€4,851 | +107% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €674 | €761 | +€87 | +13.0% |
| Recurring financial charges | 65 | €674 | €761 | +€87 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €130,062 | €105,884 | -€24,178 | -18.6% |
| Income taxes | 67/77 | €38,951 | €28,692 | -€10,259 | -26.3% |
| Profit (loss) for the period | 9904 | €91,111 | €77,192 | -€13,919 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €91,111 | €77,192 | -€13,919 | -15.3% |
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 19 October 2026 via checked.be.