Aba Invest: what changed
Aba Invest
Largest movements
- Receivables within one year +€13,157
up €13,157 (+51.8%), from €25,411 to €38,568
of which Trade receivables: +€11,120
- Cash -€5,546
down €5,546 (-18.9%), from €29,386 to €23,840
mainly Receivables within one year (-€13,157) and Deferred charges and accrued income (-€25)
- Tangible fixed assets -€5,534
down €5,534 (-4.6%), from €119,536 to €114,002
of which Plant, machinery and equipment: -€5,534
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,706
up €3,706 (+6.9%), from €54,086 to €57,792
- Staff costs +€3,641
up €3,641 (+7.7%), from €46,980 to €50,620
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,101 | €177,203 | +€2,102 | +1.2% |
| Fixed assets | 21/28 | €119,536 | €114,002 | -€5,534 | -4.6% |
| Tangible fixed assets | 22/27 | €119,536 | €114,002 | -€5,534 | -4.6% |
| Land and buildings | 22 | €84,000 | €84,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €35,536 | €30,002 | -€5,534 | -15.6% |
| Current assets | 29/58 | €55,565 | €63,201 | +€7,636 | +13.7% |
| Amounts receivable within one year | 40/41 | €25,411 | €38,568 | +€13,157 | +51.8% |
| Trade receivables | 40 | €23,837 | €34,957 | +€11,120 | +46.7% |
| Other amounts receivable | 41 | €1,574 | €3,611 | +€2,037 | +129% |
| Cash at bank and in hand | 54/58 | €29,386 | €23,840 | -€5,546 | -18.9% |
| Deferred charges and accrued income | 490/1 | €768 | €793 | +€25 | +3.2% |
| Total equity and liabilities | 10/49 | €175,101 | €177,203 | +€2,102 | +1.2% |
| Equity | 10/15 | €95,232 | €95,982 | +€750 | +0.8% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Contributions outside capital | 11 | €93,000 | €93,000 | = | 0.0% |
| Other | 1109/19 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €1,165 | €1,915 | +€750 | +64.4% |
| Non-distributable reserves | 130/1 | €100 | €240 | +€140 | +140% |
| Reserves not available under the articles | 1311 | €100 | €240 | +€140 | +140% |
| Distributable reserves | 133 | €1,065 | €1,675 | +€610 | +57.3% |
| Profit (loss) carried forward | 14 | €1,067 | €1,067 | +€0 | 0.0% |
| Amounts payable | 17/49 | €79,869 | €81,220 | +€1,351 | +1.7% |
| Amounts payable within one year | 42/48 | €79,869 | €81,220 | +€1,351 | +1.7% |
| Trade debts | 44 | €7,869 | €8,304 | +€434 | +5.5% |
| Suppliers | 440/4 | €7,869 | €8,304 | +€434 | +5.5% |
| Taxes, remuneration and social security | 45 | €11,749 | €12,666 | +€917 | +7.8% |
| Taxes | 450/3 | €4,214 | €4,596 | +€382 | +9.1% |
| Remuneration and social security | 454/9 | €7,535 | €8,070 | +€535 | +7.1% |
| Other amounts payable | 47/48 | €60,250 | €60,250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €46,980 | €50,620 | +€3,641 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,534 | €5,534 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €54,086 | €57,792 | +€3,706 | +6.9% |
| Operating profit (loss) | 9901 | €1,454 | €1,517 | +€63 | +4.3% |
| Financial charges | 65/66B | €74 | €72 | -€2 | -3.2% |
| Recurring financial charges | 65 | €74 | €72 | -€2 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €1,380 | €1,445 | +€65 | +4.7% |
| Income taxes | 67/77 | €803 | €695 | -€108 | -13.4% |
| Profit (loss) for the period | 9904 | €577 | €750 | +€173 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €577 | €750 | +€173 | +30.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.