ABRIS: 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.
ABRIS
Largest movements
- Deferred charges and accrued income -€2,333
down €2,333 (-75.0%), from €3,111 to €778
- Cash +€334
up €334 (+10.5%), from €3,177 to €3,511
mainly Deferred charges and accrued income (+€2,333) and Other debts (+€1,410)
- Tax, wage and social debts -€4,035
down €4,035 (-45.5%), from €8,867 to €4,832
of which Remuneration and social security: -€3,210
- Other debts +€1,410
up €1,410 (+566%), from €249 to €1,659
- Profit (loss) carried forward +€332
up €332 (+9.0%), from -€3,683 to -€3,350
- Gross operating margin -€8,649
down €8,649 (-81.9%), from €10,560 to €1,911
- Taxes -€1,735
down €1,735 (-70.3%), from €2,470 to €735
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 | €30,318 | €28,001 | -€2,317 | -7.6% |
| Fixed assets | 21/28 | €425 | €144 | -€282 | -66.2% |
| Tangible fixed assets | 22/27 | €425 | €144 | -€282 | -66.2% |
| Furniture and vehicles | 24 | €425 | €144 | -€282 | -66.2% |
| Current assets | 29/58 | €29,892 | €27,857 | -€2,035 | -6.8% |
| Stocks and contracts in progress | 3 | €1,825 | €1,825 | = | 0.0% |
| Stocks | 30/36 | €1,825 | €1,825 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,779 | €21,743 | -€36 | -0.2% |
| Trade receivables | 40 | €21,779 | €21,743 | -€36 | -0.2% |
| Cash at bank and in hand | 54/58 | €3,177 | €3,511 | +€334 | +10.5% |
| Deferred charges and accrued income | 490/1 | €3,111 | €778 | -€2,333 | -75.0% |
| Total equity and liabilities | 10/49 | €30,318 | €28,001 | -€2,317 | -7.6% |
| Equity | 10/15 | €16,769 | €17,101 | +€332 | +2.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,683 | -€3,350 | +€332 | +9.0% |
| Amounts payable | 17/49 | €13,549 | €10,900 | -€2,649 | -19.6% |
| Amounts payable within one year | 42/48 | €13,549 | €10,900 | -€2,649 | -19.6% |
| Trade debts | 44 | €4,433 | €4,410 | -€24 | -0.5% |
| Suppliers | 440/4 | €4,433 | €4,410 | -€24 | -0.5% |
| Taxes, remuneration and social security | 45 | €8,867 | €4,832 | -€4,035 | -45.5% |
| Taxes | 450/3 | €5,657 | €4,832 | -€825 | -14.6% |
| Remuneration and social security | 454/9 | €3,210 | - | -€3,210 | |
| Other amounts payable | 47/48 | €249 | €1,659 | +€1,410 | +566% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €282 | -€36 | -11.4% |
| Other operating charges | 640/8 | €587 | €488 | -€99 | -16.8% |
| Gross operating margin | 9900 | €10,560 | €1,911 | -€8,649 | -81.9% |
| Operating profit (loss) | 9901 | €9,655 | €1,141 | -€8,514 | -88.2% |
| Financial charges | 65/66B | €114 | €74 | -€40 | -35.2% |
| Recurring financial charges | 65 | €114 | €74 | -€40 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €9,541 | €1,067 | -€8,474 | -88.8% |
| Income taxes | 67/77 | €2,470 | €735 | -€1,735 | -70.3% |
| Profit (loss) for the period | 9904 | €7,071 | €332 | -€6,739 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,071 | €332 | -€6,739 | -95.3% |
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 25 October 2026 via checked.be.