ABTis: 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.
ABTis
Largest movements
- Current investments +€30,000
up €30,000 (+26.7%), from €112,500 to €142,500
- Cash +€19,509
up €19,509 (+17.8%), from €109,298 to €128,807
mainly Tax, wage and social debts (+€31,652) and Net result for the year (+€15,585)
- Tax, wage and social debts +€31,652
up €31,652 (+739%), from €4,283 to €35,935
of which Remuneration and social security: +€28,117
- Reserves +€15,585
up €15,585 (+6.5%), from €241,093 to €256,678
of which Distributable reserves: +€15,585
- Trade debts -€5,608
down €5,608 (-33.9%), from €16,548 to €10,940
- Gross operating margin +€12,088
up €12,088 (+70.2%), from €17,227 to €29,314
- Taxes +€4,414
up €4,414 (+191%), from €2,314 to €6,727
- Financial income +€2,326
up €2,326 (+828%), from €281 to €2,607
- Depreciation -€1,592
down €1,592 (-16.8%), from €9,447 to €7,855
- Financial charges -€788
down €788 (-71.8%), from €1,096 to €309
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 | €322,079 | €363,541 | +€41,462 | +12.9% |
| Fixed assets | 21/28 | €14,030 | €10,682 | -€3,348 | -23.9% |
| Tangible fixed assets | 22/27 | €14,030 | €10,682 | -€3,348 | -23.9% |
| Plant, machinery and equipment | 23 | €9,836 | €10,682 | +€846 | +8.6% |
| Furniture and vehicles | 24 | €4,195 | €0 | -€4,195 | -100% |
| Current assets | 29/58 | €308,048 | €352,859 | +€44,810 | +14.5% |
| Stocks and contracts in progress | 3 | €18,840 | €16,112 | -€2,728 | -14.5% |
| Stocks | 30/36 | €18,840 | €16,112 | -€2,728 | -14.5% |
| Amounts receivable within one year | 40/41 | €65,682 | €62,623 | -€3,059 | -4.7% |
| Trade receivables | 40 | €43,447 | €30,105 | -€13,342 | -30.7% |
| Other amounts receivable | 41 | €22,235 | €32,518 | +€10,283 | +46.2% |
| Current investments | 50/53 | €112,500 | €142,500 | +€30,000 | +26.7% |
| Cash at bank and in hand | 54/58 | €109,298 | €128,807 | +€19,509 | +17.8% |
| Deferred charges and accrued income | 490/1 | €1,729 | €2,817 | +€1,089 | +63.0% |
| Total equity and liabilities | 10/49 | €322,079 | €363,541 | +€41,462 | +12.9% |
| Equity | 10/15 | €259,693 | €275,278 | +€15,585 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €241,093 | €256,678 | +€15,585 | +6.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €239,233 | €254,818 | +€15,585 | +6.5% |
| Amounts payable | 17/49 | €62,386 | €88,263 | +€25,877 | +41.5% |
| Amounts payable within one year | 42/48 | €62,386 | €88,247 | +€25,861 | +41.5% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €16,548 | €10,940 | -€5,608 | -33.9% |
| Suppliers | 440/4 | €16,548 | €10,940 | -€5,608 | -33.9% |
| Taxes, remuneration and social security | 45 | €4,283 | €35,935 | +€31,652 | +739% |
| Taxes | 450/3 | €4,283 | €7,818 | +€3,535 | +82.5% |
| Remuneration and social security | 454/9 | - | €28,117 | +€28,117 | |
| Other amounts payable | 47/48 | €41,555 | €41,373 | -€182 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,447 | €7,855 | -€1,592 | -16.8% |
| Other operating charges | 640/8 | €1,098 | €1,445 | +€347 | +31.6% |
| Gross operating margin | 9900 | €17,227 | €29,314 | +€12,088 | +70.2% |
| Operating profit (loss) | 9901 | €6,682 | €20,014 | +€13,333 | +200% |
| Financial income | 75/76B | €281 | €2,607 | +€2,326 | +828% |
| Recurring financial income | 75 | €281 | €2,607 | +€2,326 | +828% |
| Financial charges | 65/66B | €1,096 | €309 | -€788 | -71.8% |
| Recurring financial charges | 65 | €1,096 | €309 | -€788 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €5,866 | €22,312 | +€16,446 | +280% |
| Income taxes | 67/77 | €2,314 | €6,727 | +€4,414 | +191% |
| Profit (loss) for the period | 9904 | €3,553 | €15,585 | +€12,032 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €3,553 | €15,585 | +€12,032 | +339% |
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.