ABISCO: 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.
ABISCO
Largest movements
- Financial fixed assets +€594,000
up €594,000 (+2890.7%), from €20,549 to €614,549
- Intangible fixed assets -€451,466
down €451,466 (-93.1%), from €484,710 to €33,244
- Cash +€227,807
up €227,807 (+53.3%), from €427,099 to €654,906
mainly Net result for the year (+€457,412) and Receivables within one year (+€172,745)
- Receivables within one year -€172,745
down €172,745 (-55.6%), from €310,905 to €138,160
of which Other amounts receivable: -€193,057
- Tangible fixed assets +€69,797
up €69,797 (+117.3%), from €59,492 to €129,289
of which Furniture and vehicles: +€67,362
- Reserves +€457,412
up €457,412 (+27.5%), from €1.7m to €2.1m
of which Distributable reserves: +€457,412
- Other debts -€435,000
down €435,000 (-100.0%), from €435,000 to €0
- Tax, wage and social debts +€142,150
up €142,150 (+136.6%), from €104,050 to €246,199
of which Taxes: +€144,309
- Trade debts +€106,487
up €106,487 (+136.1%), from €78,255 to €184,742
- Advances received +€60,946
new in 2025: €60,946
- Gross operating margin +€155,169
up €155,169 (+17.6%), from €879,159 to €1.0m
- Taxes +€124,835
up €124,835 (+449.2%), from €27,788 to €152,623
- Staff costs +€56,177
up €56,177 (+16.4%), from €341,894 to €398,071
- Depreciation -€47,294
down €47,294 (-54.8%), from €86,360 to €39,066
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.
Cash bridge derived
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 | €2,346,000 | €2,682,415 | +€336,416 | +14.3% |
| Fixed assets | 21/28 | €564,751 | €777,082 | +€212,331 | +37.6% |
| Intangible fixed assets | 21 | €484,710 | €33,244 | -€451,466 | -93.1% |
| Tangible fixed assets | 22/27 | €59,492 | €129,289 | +€69,797 | +117.3% |
| Plant, machinery and equipment | 23 | €19,846 | €12,540 | -€7,306 | -36.8% |
| Furniture and vehicles | 24 | €10,924 | €78,286 | +€67,362 | +616.7% |
| Other tangible fixed assets | 26 | €28,723 | €38,464 | +€9,741 | +33.9% |
| Financial fixed assets | 28 | €20,549 | €614,549 | +€594,000 | +2890.7% |
| Current assets | 29/58 | €1,781,248 | €1,905,333 | +€124,085 | +7.0% |
| Stocks and contracts in progress | 3 | €459,312 | €493,900 | +€34,588 | +7.5% |
| Stocks | 30/36 | €459,312 | €493,900 | +€34,588 | +7.5% |
| Amounts receivable within one year | 40/41 | €310,905 | €138,160 | -€172,745 | -55.6% |
| Trade receivables | 40 | €46,499 | €66,811 | +€20,312 | +43.7% |
| Other amounts receivable | 41 | €264,406 | €71,349 | -€193,057 | -73.0% |
| Current investments | 50/53 | €563,933 | €598,602 | +€34,669 | +6.1% |
| Cash at bank and in hand | 54/58 | €427,099 | €654,906 | +€227,807 | +53.3% |
| Deferred charges and accrued income | 490/1 | €19,999 | €19,766 | -€233 | -1.2% |
| Total equity and liabilities | 10/49 | €2,346,000 | €2,682,415 | +€336,416 | +14.3% |
| Equity | 10/15 | €1,725,526 | €2,182,938 | +€457,412 | +26.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,663,526 | €2,120,938 | +€457,412 | +27.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,657,326 | €2,114,738 | +€457,412 | +27.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €620,474 | €499,477 | -€120,997 | -19.5% |
| Amounts payable within one year | 42/48 | €617,304 | €491,888 | -€125,417 | -20.3% |
| Trade debts | 44 | €78,255 | €184,742 | +€106,487 | +136.1% |
| Suppliers | 440/4 | €78,255 | €184,742 | +€106,487 | +136.1% |
| Advances received on contracts in progress | 46 | - | €60,946 | +€60,946 | |
| Taxes, remuneration and social security | 45 | €104,050 | €246,199 | +€142,150 | +136.6% |
| Taxes | 450/3 | €65,979 | €210,288 | +€144,309 | +218.7% |
| Remuneration and social security | 454/9 | €38,071 | €35,912 | -€2,159 | -5.7% |
| Other amounts payable | 47/48 | €435,000 | €0 | -€435,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,169 | €7,590 | +€4,420 | +139.5% |
| Non-recurring operating income | 76A | - | €146,345 | +€146,345 | |
| Remuneration, social security and pensions | 62 | €341,894 | €398,071 | +€56,177 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,360 | €39,066 | -€47,294 | -54.8% |
| Other operating charges | 640/8 | €22,119 | €20,657 | -€1,463 | -6.6% |
| Non-recurring operating charges | 66A | - | €737 | +€737 | |
| Gross operating margin | 9900 | €879,159 | €1,034,329 | +€155,169 | +17.6% |
| Operating profit (loss) | 9901 | €428,785 | €575,798 | +€147,013 | +34.3% |
| Financial income | 75/76B | €36,261 | €34,760 | -€1,500 | -4.1% |
| Recurring financial income | 75 | €36,261 | €34,760 | -€1,500 | -4.1% |
| Financial charges | 65/66B | €306 | €523 | +€217 | +70.7% |
| Recurring financial charges | 65 | €306 | €523 | +€217 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €464,740 | €610,035 | +€145,295 | +31.3% |
| Income taxes | 67/77 | €27,788 | €152,623 | +€124,835 | +449.2% |
| Profit (loss) for the period | 9904 | €436,951 | €457,412 | +€20,461 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €436,951 | €457,412 | +€20,461 | +4.7% |
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 10 October 2026 via checked.be.