ABADIS: 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.
ABADIS
Largest movements
- Financial fixed assets -€724,330
down €724,330 (-99.9%), from €724,825 to €496
- Receivables within one year -€20,559
down €20,559 (-27.7%), from €74,155 to €53,596
of which Other amounts receivable: -€40,656
- Cash -€20,299
down €20,299 (-12.5%), from €162,293 to €141,994
mainly Contributions, distributions and other (-€724,329) and Tax, wage and social debts (-€33,522)
- Profit (loss) carried forward -€452,662
down €452,662 (-93.6%), from €483,721 to €31,060
- Contributions -€163,536
down €163,536 (-96.2%), from €170,000 to €6,464
- Reserves -€83,631
down €83,631 (-96.2%), from €86,937 to €3,306
of which Distributable reserves: -€67,278
- Tax, wage and social debts -€33,522
down €33,522 (-55.9%), from €59,966 to €26,444
of which Taxes: -€31,932
- Current portion of long-term debt -€22,663
no longer reported in 2025 (was €22,663)
- Gross operating margin -€80,875
down €80,875 (-19.9%), from €406,655 to €325,780
- Financial income -€73,751
down €73,751 (-90.8%), from €81,238 to €7,488
- Taxes -€20,736
down €20,736 (-68.7%), from €30,197 to €9,461
- Staff costs +€6,977
up €6,977 (+2.7%), from €259,950 to €266,927
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 | €1,130,011 | €346,051 | -€783,960 | -69.4% |
| Fixed assets | 21/28 | €757,610 | €22,977 | -€734,633 | -97.0% |
| Tangible fixed assets | 22/27 | €32,784 | €22,481 | -€10,304 | -31.4% |
| Plant, machinery and equipment | 23 | €11,081 | €9,401 | -€1,680 | -15.2% |
| Furniture and vehicles | 24 | €21,704 | €13,080 | -€8,623 | -39.7% |
| Financial fixed assets | 28 | €724,825 | €496 | -€724,330 | -99.9% |
| Current assets | 29/58 | €372,401 | €323,075 | -€49,327 | -13.2% |
| Stocks and contracts in progress | 3 | €127,267 | €123,670 | -€3,597 | -2.8% |
| Stocks | 30/36 | €127,267 | €123,670 | -€3,597 | -2.8% |
| Amounts receivable within one year | 40/41 | €74,155 | €53,596 | -€20,559 | -27.7% |
| Trade receivables | 40 | €5,598 | €25,695 | +€20,097 | +359% |
| Other amounts receivable | 41 | €68,556 | €27,900 | -€40,656 | -59.3% |
| Cash at bank and in hand | 54/58 | €162,293 | €141,994 | -€20,299 | -12.5% |
| Deferred charges and accrued income | 490/1 | €8,686 | €3,815 | -€4,872 | -56.1% |
| Total equity and liabilities | 10/49 | €1,130,011 | €346,051 | -€783,960 | -69.4% |
| Equity | 10/15 | €740,659 | €40,830 | -€699,829 | -94.5% |
| Contributions | 10/11 | €170,000 | €6,464 | -€163,536 | -96.2% |
| Capital | 10 | €170,000 | - | -€170,000 | |
| Issued capital | 100 | €170,000 | - | -€170,000 | |
| Reserves | 13 | €86,937 | €3,306 | -€83,631 | -96.2% |
| Non-distributable reserves | 130/1 | €17,000 | €646 | -€16,354 | -96.2% |
| Legal reserve | 130 | €17,000 | - | -€17,000 | |
| Other | 1319 | - | €646 | +€646 | |
| Distributable reserves | 133 | €69,937 | €2,659 | -€67,278 | -96.2% |
| Profit (loss) carried forward | 14 | €483,721 | €31,060 | -€452,662 | -93.6% |
| Amounts payable | 17/49 | €389,353 | €305,222 | -€84,131 | -21.6% |
| Amounts payable after more than one year | 17 | €10,172 | €2,554 | -€7,618 | -74.9% |
| Financial debts | 170/4 | €10,172 | €2,554 | -€7,618 | -74.9% |
| Amounts payable within one year | 42/48 | €377,060 | €300,416 | -€76,644 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €22,663 | - | -€22,663 | |
| Financial debts | 43 | €48,239 | €44,563 | -€3,677 | -7.6% |
| Credit institutions | 430/8 | €48,239 | €44,563 | -€3,677 | -7.6% |
| Trade debts | 44 | €217,886 | €198,296 | -€19,591 | -9.0% |
| Suppliers | 440/4 | €217,886 | €197,989 | -€19,897 | -9.1% |
| Bills of exchange payable | 441 | - | €306 | +€306 | |
| Taxes, remuneration and social security | 45 | €59,966 | €26,444 | -€33,522 | -55.9% |
| Taxes | 450/3 | €37,442 | €5,510 | -€31,932 | -85.3% |
| Remuneration and social security | 454/9 | €22,524 | €20,934 | -€1,590 | -7.1% |
| Other amounts payable | 47/48 | €28,305 | €31,114 | +€2,809 | +9.9% |
| Accrued charges and deferred income | 492/3 | €2,120 | €2,252 | +€132 | +6.2% |
| Remuneration, social security and pensions | 62 | €259,950 | €266,927 | +€6,977 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,908 | €13,732 | +€824 | +6.4% |
| Other operating charges | 640/8 | €10,592 | €11,116 | +€524 | +4.9% |
| Non-recurring operating charges | 66A | - | €55 | +€55 | |
| Gross operating margin | 9900 | €406,655 | €325,780 | -€80,875 | -19.9% |
| Operating profit (loss) | 9901 | €123,205 | €33,950 | -€89,255 | -72.4% |
| Financial income | 75/76B | €81,238 | €7,488 | -€73,751 | -90.8% |
| Recurring financial income | 75 | €81,238 | €7,488 | -€73,751 | -90.8% |
| Financial charges | 65/66B | €9,920 | €7,477 | -€2,443 | -24.6% |
| Recurring financial charges | 65 | €9,920 | €7,477 | -€2,443 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €194,523 | €33,960 | -€160,562 | -82.5% |
| Income taxes | 67/77 | €30,197 | €9,461 | -€20,736 | -68.7% |
| Profit (loss) for the period | 9904 | €164,325 | €24,500 | -€139,826 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €164,325 | €24,500 | -€139,826 | -85.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.