DE ABDIJPOORT: 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.
DE ABDIJPOORT
Largest movements
- Cash -€64,044
down €64,044 (-50.1%), from €127,885 to €63,841
mainly Investment in fixed assets (net) (-€165,646) and Other debts (-€122,409)
- Tangible fixed assets +€50,287
up €50,287 (+5.8%), from €864,663 to €914,950
of which Leasing and similar rights: +€72,522
- Receivables within one year +€48,744
up €48,744 (+236%), from €20,667 to €69,411
of which Trade receivables: +€26,535
- Other debts -€122,409
down €122,409 (-59.0%), from €207,338 to €84,929
- Debts after one year +€47,259
up €47,259 (+8.0%), from €592,233 to €639,492
of which Other amounts payable: +€50,000
- Reserves +€37,442
up €37,442 (+37.0%), from €101,192 to €138,633
- Trade debts +€28,329
up €28,329 (+221%), from €12,799 to €41,128
- Short-term financial debts +€22,500
new in 2025: €22,500
- Other operating charges +€40,650
up €40,650 (+577%), from €7,050 to €47,700
- Gross operating margin +€21,850
up €21,850 (+7.2%), from €303,681 to €325,531
- Depreciation -€18,624
down €18,624 (-13.9%), from €133,983 to €115,359
- Staff costs +€6,604
up €6,604 (+8.8%), from €75,230 to €81,834
- Taxes +€5,878
up €5,878 (+101%), from €5,812 to €11,689
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 | €1,025,199 | €1,055,388 | +€30,188 | +2.9% |
| Fixed assets | 21/28 | €864,663 | €914,950 | +€50,287 | +5.8% |
| Tangible fixed assets | 22/27 | €864,663 | €914,950 | +€50,287 | +5.8% |
| Land and buildings | 22 | €764,023 | €793,774 | +€29,751 | +3.9% |
| Plant, machinery and equipment | 23 | €36,286 | €38,885 | +€2,599 | +7.2% |
| Furniture and vehicles | 24 | €64,354 | €9,769 | -€54,585 | -84.8% |
| Leasing and similar rights | 25 | - | €72,522 | +€72,522 | |
| Current assets | 29/58 | €160,537 | €140,438 | -€20,099 | -12.5% |
| Stocks and contracts in progress | 3 | €6,565 | €6,208 | -€357 | -5.4% |
| Stocks | 30/36 | €6,565 | €6,208 | -€357 | -5.4% |
| Amounts receivable within one year | 40/41 | €20,667 | €69,411 | +€48,744 | +236% |
| Trade receivables | 40 | €12,046 | €38,581 | +€26,535 | +220% |
| Other amounts receivable | 41 | €8,621 | €30,829 | +€22,209 | +258% |
| Cash at bank and in hand | 54/58 | €127,885 | €63,841 | -€64,044 | -50.1% |
| Deferred charges and accrued income | 490/1 | €5,420 | €978 | -€4,442 | -82.0% |
| Total equity and liabilities | 10/49 | €1,025,199 | €1,055,388 | +€30,188 | +2.9% |
| Equity | 10/15 | €107,392 | €144,833 | +€37,442 | +34.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,192 | €138,633 | +€37,442 | +37.0% |
| Distributable reserves | 133 | €101,192 | €138,633 | +€37,442 | +37.0% |
| Amounts payable | 17/49 | €917,808 | €910,554 | -€7,254 | -0.8% |
| Amounts payable after more than one year | 17 | €592,233 | €639,492 | +€47,259 | +8.0% |
| Financial debts | 170/4 | €542,233 | €539,492 | -€2,741 | -0.5% |
| Other amounts payable | 178/9 | €50,000 | €100,000 | +€50,000 | +100% |
| Amounts payable within one year | 42/48 | €322,161 | €271,062 | -€51,099 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €87,862 | €107,233 | +€19,371 | +22.0% |
| Financial debts | 43 | - | €22,500 | +€22,500 | |
| Credit institutions | 430/8 | - | €22,500 | +€22,500 | |
| Trade debts | 44 | €12,799 | €41,128 | +€28,329 | +221% |
| Suppliers | 440/4 | €12,799 | €41,128 | +€28,329 | +221% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,161 | €15,271 | +€1,110 | +7.8% |
| Taxes | 450/3 | €8,005 | €9,100 | +€1,095 | +13.7% |
| Remuneration and social security | 454/9 | €6,156 | €6,171 | +€15 | +0.2% |
| Other amounts payable | 47/48 | €207,338 | €84,929 | -€122,409 | -59.0% |
| Accrued charges and deferred income | 492/3 | €3,413 | €0 | -€3,413 | -100% |
| Remuneration, social security and pensions | 62 | €75,230 | €81,834 | +€6,604 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,983 | €115,359 | -€18,624 | -13.9% |
| Other operating charges | 640/8 | €7,050 | €47,700 | +€40,650 | +577% |
| Gross operating margin | 9900 | €303,681 | €325,531 | +€21,850 | +7.2% |
| Operating profit (loss) | 9901 | €87,418 | €80,639 | -€6,780 | -7.8% |
| Financial income | 75/76B | €81 | €323 | +€242 | +297% |
| Recurring financial income | 75 | €81 | €323 | +€242 | +297% |
| Financial charges | 65/66B | €26,802 | €31,831 | +€5,029 | +18.8% |
| Recurring financial charges | 65 | €26,802 | €31,831 | +€5,029 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €60,698 | €49,131 | -€11,567 | -19.1% |
| Income taxes | 67/77 | €5,812 | €11,689 | +€5,878 | +101% |
| Profit (loss) for the period | 9904 | €54,886 | €37,442 | -€17,445 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,886 | €37,442 | -€17,445 | -31.8% |
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 16 October 2026 via checked.be.