ABACA DECO: 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.
ABACA DECO
Largest movements
- Receivables within one year -€28,943
down €28,943 (-12.5%), from €231,770 to €202,826
of which Trade receivables: -€18,123
- Deferred charges and accrued income +€6,144
up €6,144 (+137.7%), from €4,463 to €10,607
- Stocks and contracts +€3,386
up €3,386 (+13.2%), from €25,705 to €29,091
- Tax, wage and social debts -€19,088
down €19,088 (-94.0%), from €20,304 to €1,216
of which Remuneration and social security: -€19,319
- Trade debts -€10,229
down €10,229 (-56.1%), from €18,245 to €8,017
- Profit (loss) carried forward +€6,094
up €6,094, from -€344 to €5,749
- Short-term financial debts +€3,142
up €3,142 (+15.9%), from €19,749 to €22,890
- Gross operating margin +€40,597
up €40,597, from -€30,300 to €10,297
- Depreciation -€6,877
down €6,877 (-49.7%), from €13,845 to €6,969
- Financial income -€1,090
down €1,090 (-9.4%), from €11,606 to €10,517
- Staff costs +€540
up €540 (+192.3%), from €281 to €821
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 | €277,658 | €259,391 | -€18,267 | -6.6% |
| Fixed assets | 21/28 | €15,679 | €16,863 | +€1,184 | +7.6% |
| Tangible fixed assets | 22/27 | €11,196 | €12,560 | +€1,364 | +12.2% |
| Plant, machinery and equipment | 23 | €5,750 | €10,340 | +€4,590 | +79.8% |
| Furniture and vehicles | 24 | €5,446 | €2,220 | -€3,225 | -59.2% |
| Financial fixed assets | 28 | €4,483 | €4,303 | -€180 | -4.0% |
| Current assets | 29/58 | €261,979 | €242,528 | -€19,451 | -7.4% |
| Stocks and contracts in progress | 3 | €25,705 | €29,091 | +€3,386 | +13.2% |
| Stocks | 30/36 | €25,705 | €29,091 | +€3,386 | +13.2% |
| Amounts receivable within one year | 40/41 | €231,770 | €202,826 | -€28,943 | -12.5% |
| Trade receivables | 40 | €18,758 | €635 | -€18,123 | -96.6% |
| Other amounts receivable | 41 | €213,012 | €202,191 | -€10,821 | -5.1% |
| Cash at bank and in hand | 54/58 | €41 | €3 | -€37 | -91.5% |
| Deferred charges and accrued income | 490/1 | €4,463 | €10,607 | +€6,144 | +137.7% |
| Total equity and liabilities | 10/49 | €277,658 | €259,391 | -€18,267 | -6.6% |
| Equity | 10/15 | €219,016 | €225,109 | +€6,094 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €213,160 | €213,160 | = | 0.0% |
| Distributable reserves | 133 | €213,160 | €213,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344 | €5,749 | +€6,094 | |
| Amounts payable | 17/49 | €58,642 | €34,282 | -€24,360 | -41.5% |
| Amounts payable within one year | 42/48 | €58,298 | €33,789 | -€24,509 | -42.0% |
| Financial debts | 43 | €19,749 | €22,890 | +€3,142 | +15.9% |
| Credit institutions | 430/8 | €19,749 | €22,890 | +€3,142 | +15.9% |
| Trade debts | 44 | €18,245 | €8,017 | -€10,229 | -56.1% |
| Suppliers | 440/4 | €18,245 | €8,017 | -€10,229 | -56.1% |
| Advances received on contracts in progress | 46 | - | €1,666 | +€1,666 | |
| Taxes, remuneration and social security | 45 | €20,304 | €1,216 | -€19,088 | -94.0% |
| Taxes | 450/3 | €985 | €1,216 | +€231 | +23.4% |
| Remuneration and social security | 454/9 | €19,319 | - | -€19,319 | |
| Accrued charges and deferred income | 492/3 | €344 | €493 | +€149 | +43.2% |
| Remuneration, social security and pensions | 62 | €281 | €821 | +€540 | +192.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,845 | €6,969 | -€6,877 | -49.7% |
| Other operating charges | 640/8 | €1,727 | €1,780 | +€53 | +3.0% |
| Gross operating margin | 9900 | -€30,300 | €10,297 | +€40,597 | |
| Operating profit (loss) | 9901 | -€46,153 | €728 | +€46,881 | |
| Financial income | 75/76B | €11,606 | €10,517 | -€1,090 | -9.4% |
| Recurring financial income | 75 | €11,606 | €10,517 | -€1,090 | -9.4% |
| Financial charges | 65/66B | €4,756 | €4,648 | -€108 | -2.3% |
| Recurring financial charges | 65 | €4,756 | €4,648 | -€108 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€39,303 | €6,597 | +€45,900 | |
| Income taxes | 67/77 | €512 | €503 | -€8 | -1.6% |
| Profit (loss) for the period | 9904 | -€39,814 | €6,094 | +€45,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,814 | €6,094 | +€45,908 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.