ABUFIN: what changed
Two fiscal 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.
What changed
ABUFIN
NACE 66.199, Other activities auxiliary to financial services, excluding insurance and pension funding
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€285,363
2025 · €336,391-€51,028
Equity
€4.4m
2025 · €4.1m+€285,363
Cash
€162,696
2025 · €275,858-€113,162
Balance sheet total
€7.0m
2025 · €6.8m+€203,152
Largest movements
Assets
- Current investments +€328,840
up €328,840 (+6.1%), from €5.4m to €5.7m
- Cash -€113,162
down €113,162 (-41.0%), from €275,858 to €162,696
mainly Current investments (-€328,840) and Debts after one year (-€51,332)
Equity and liabilities
- Profit (loss) carried forward +€273,153
up €273,153 (+133.8%), from €204,190 to €477,342
Income statement
- Financial income -€131,791
down €131,791 (-32.3%), from €407,530 to €275,740
- Taxes -€42,367
down €42,367 (-47.4%), from €89,457 to €47,090
- Financial charges -€40,475
down €40,475 (-101.5%), from -€39,864 to -€80,339
- Gross operating margin -€1,228
down €1,228 (-11.2%), from €10,923 to €9,695
- Depreciation +€511
up €511 (+3.1%), from €16,616 to €17,127
From the 2025 result to the 2026 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.
Result 2025
€336,391
Gross operating margin
-€1,228
Depreciation
-€511
Other operating charges
-€339
Financial income
-€131,791
Financial charges
+€40,475
Taxes
+€42,367
Result 2026
€285,363
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€246,626
Investment
-€330,373
Financing
-€29,414
Cash 2025
€275,858
From operations (derived)
+€246,626
Net result for the year
+€285,363
Depreciation
+€17,127
Receivables within one year
-€5,204
Deferred charges and accrued income
+€2,136
Provisions
-€1,436
Trade debts
-€1,738
Tax, wage and social debts
-€34,102
Accrued charges and deferred income
-€15,520
Investment (derived)
-€330,373
Investment in fixed assets (net)
-€1,533
Current investments
-€328,840
Financing
-€29,414
Debts after one year
-€51,332
Short-term financial debts
+€21,918
Cash 2026
€162,696
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,751,301 | €6,954,454 | +€203,152 | +3.0% |
| Fixed assets | 21/28 | €1,045,437 | €1,029,843 | -€15,594 | -1.5% |
| Tangible fixed assets | 22/27 | €899,363 | €883,769 | -€15,594 | -1.7% |
| Land and buildings | 22 | €899,363 | €882,747 | -€16,616 | -1.8% |
| Plant, machinery and equipment | 23 | - | €1,022 | +€1,022 | |
| Financial fixed assets | 28 | €146,075 | €146,075 | = | 0.0% |
| Current assets | 29/58 | €5,705,864 | €5,924,610 | +€218,746 | +3.8% |
| Amounts receivable within one year | 40/41 | €5,504 | €10,708 | +€5,204 | +94.5% |
| Trade receivables | 40 | €750 | €750 | = | 0.0% |
| Other amounts receivable | 41 | €4,754 | €9,958 | +€5,204 | +109.5% |
| Current investments | 50/53 | €5,416,547 | €5,745,387 | +€328,840 | +6.1% |
| Cash at bank and in hand | 54/58 | €275,858 | €162,696 | -€113,162 | -41.0% |
| Deferred charges and accrued income | 490/1 | €7,955 | €5,819 | -€2,136 | -26.9% |
| Total equity and liabilities | 10/49 | €6,751,301 | €6,954,454 | +€203,152 | +3.0% |
| Equity | 10/15 | €4,097,376 | €4,382,739 | +€285,363 | +7.0% |
| Contributions | 10/11 | €3,600,000 | €3,600,000 | = | 0.0% |
| Capital | 10 | €3,600,000 | €3,600,000 | = | 0.0% |
| Issued capital | 100 | €3,600,000 | €3,600,000 | = | 0.0% |
| Reserves | 13 | €293,186 | €305,396 | +€12,210 | +4.2% |
| Non-distributable reserves | 130/1 | €155,000 | €170,000 | +€15,000 | +9.7% |
| Legal reserve | 130 | €155,000 | €170,000 | +€15,000 | +9.7% |
| Tax-exempt reserves | 132 | €48,353 | €45,563 | -€2,790 | -5.8% |
| Distributable reserves | 133 | €89,833 | €89,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | €204,190 | €477,342 | +€273,153 | +133.8% |
| Provisions and deferred taxes | 16 | €24,898 | €23,461 | -€1,436 | -5.8% |
| Deferred taxes | 168 | €24,898 | €23,461 | -€1,436 | -5.8% |
| Amounts payable | 17/49 | €2,629,028 | €2,548,254 | -€80,774 | -3.1% |
| Amounts payable after more than one year | 17 | €1,342,708 | €1,291,377 | -€51,332 | -3.8% |
| Financial debts | 170/4 | €1,342,708 | €1,291,377 | -€51,332 | -3.8% |
| Amounts payable within one year | 42/48 | €1,156,260 | €1,142,338 | -€13,923 | -1.2% |
| Financial debts | 43 | €1,120,254 | €1,142,171 | +€21,918 | +2.0% |
| Other loans | 439 | €1,120,254 | €1,142,171 | +€21,918 | +2.0% |
| Trade debts | 44 | €1,904 | €166 | -€1,738 | -91.3% |
| Suppliers | 440/4 | €1,904 | €166 | -€1,738 | -91.3% |
| Taxes, remuneration and social security | 45 | €34,102 | €0 | -€34,102 | -100.0% |
| Taxes | 450/3 | €34,102 | €0 | -€34,102 | -100.0% |
| Accrued charges and deferred income | 492/3 | €130,059 | €114,540 | -€15,520 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,616 | €17,127 | +€511 | +3.1% |
| Other operating charges | 640/8 | €17,290 | €17,629 | +€339 | +2.0% |
| Gross operating margin | 9900 | €10,923 | €9,695 | -€1,228 | -11.2% |
| Operating profit (loss) | 9901 | -€22,983 | -€25,062 | -€2,079 | -9.0% |
| Financial income | 75/76B | €407,530 | €275,740 | -€131,791 | -32.3% |
| Recurring financial income | 75 | €407,530 | €275,740 | -€131,791 | -32.3% |
| Financial charges | 65/66B | -€39,864 | -€80,339 | -€40,475 | -101.5% |
| Recurring financial charges | 65 | -€39,864 | -€80,339 | -€40,475 | -101.5% |
| Profit (loss) for the period before taxes | 9903 | €424,412 | €331,017 | -€93,395 | -22.0% |
| Transfer from deferred taxes | 780 | €1,436 | €1,436 | = | 0.0% |
| Income taxes | 67/77 | €89,457 | €47,090 | -€42,367 | -47.4% |
| Profit (loss) for the period | 9904 | €336,391 | €285,363 | -€51,028 | -15.2% |
| Transfer from tax-exempt reserves | 789 | €2,790 | €2,790 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €339,180 | €288,153 | -€51,028 | -15.0% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.