ABRIZ: 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.
ABRIZ
Largest movements
- Intangible fixed assets -€18,869
down €18,869 (-29.8%), from €63,376 to €44,508
- Receivables within one year +€14,314
up €14,314 (+49.8%), from €28,760 to €43,074
of which Trade receivables: +€9,379
- Cash -€10,439
down €10,439 (-20.3%), from €51,447 to €41,008
mainly Receivables within one year (-€14,314) and Investment in fixed assets (net) (-€13,754)
- Tax, wage and social debts -€10,821
down €10,821 (-86.9%), from €12,455 to €1,634
- Profit (loss) carried forward -€8,976
new in 2025: -€8,976
- Trade debts +€4,530
up €4,530 (+283%), from €1,600 to €6,130
- Depreciation +€16,716
up €16,716 (+98.5%), from €16,971 to €33,687
- Financial charges -€13,704
down €13,704 (-97.4%), from €14,070 to €366
- Financial income -€12,273
down €12,273 (-100%), from €12,273 to €0
- Gross operating margin -€7,843
down €7,843 (-23.2%), from €33,825 to €25,982
- Taxes -€5,413
down €5,413 (-98.1%), from €5,518 to €105
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 | €151,575 | €135,775 | -€15,800 | -10.4% |
| Fixed assets | 21/28 | €71,367 | €51,434 | -€19,933 | -27.9% |
| Intangible fixed assets | 21 | €63,376 | €44,508 | -€18,869 | -29.8% |
| Tangible fixed assets | 22/27 | €7,990 | €6,926 | -€1,064 | -13.3% |
| Land and buildings | 22 | €156 | €0 | -€156 | -100% |
| Plant, machinery and equipment | 23 | €2,563 | €888 | -€1,675 | -65.3% |
| Furniture and vehicles | 24 | €5,272 | €6,038 | +€766 | +14.5% |
| Current assets | 29/58 | €80,209 | €84,341 | +€4,133 | +5.2% |
| Amounts receivable within one year | 40/41 | €28,760 | €43,074 | +€14,314 | +49.8% |
| Trade receivables | 40 | €22,599 | €31,978 | +€9,379 | +41.5% |
| Other amounts receivable | 41 | €6,162 | €11,097 | +€4,935 | +80.1% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,447 | €41,008 | -€10,439 | -20.3% |
| Deferred charges and accrued income | 490/1 | - | €258 | +€258 | |
| Total equity and liabilities | 10/49 | €151,575 | €135,775 | -€15,800 | -10.4% |
| Equity | 10/15 | €136,833 | €127,857 | -€8,976 | -6.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €131,833 | €131,833 | = | 0.0% |
| Distributable reserves | 133 | €131,833 | €131,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,976 | -€8,976 | |
| Amounts payable | 17/49 | €14,743 | €7,918 | -€6,825 | -46.3% |
| Amounts payable within one year | 42/48 | €14,743 | €7,918 | -€6,825 | -46.3% |
| Financial debts | 43 | €669 | €0 | -€669 | -100% |
| Credit institutions | 430/8 | €669 | €0 | -€669 | -100% |
| Trade debts | 44 | €1,600 | €6,130 | +€4,530 | +283% |
| Suppliers | 440/4 | €1,600 | €6,130 | +€4,530 | +283% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €12,455 | €1,634 | -€10,821 | -86.9% |
| Taxes | 450/3 | €12,455 | €1,634 | -€10,821 | -86.9% |
| Other amounts payable | 47/48 | €19 | €155 | +€135 | +703% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,971 | €33,687 | +€16,716 | +98.5% |
| Other operating charges | 640/8 | €0 | €799 | +€799 | |
| Gross operating margin | 9900 | €33,825 | €25,982 | -€7,843 | -23.2% |
| Operating profit (loss) | 9901 | €16,854 | -€8,504 | -€25,358 | |
| Financial income | 75/76B | €12,273 | €0 | -€12,273 | -100% |
| Recurring financial income | 75 | €12,273 | €0 | -€12,273 | -100% |
| Financial charges | 65/66B | €14,070 | €366 | -€13,704 | -97.4% |
| Recurring financial charges | 65 | €14,070 | €366 | -€13,704 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | €15,057 | -€8,871 | -€23,927 | |
| Income taxes | 67/77 | €5,518 | €105 | -€5,413 | -98.1% |
| Profit (loss) for the period | 9904 | €9,538 | -€8,976 | -€18,514 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,538 | -€8,976 | -€18,514 |
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 22 October 2026 via checked.be.