ABAKA: 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.
ABAKA
Largest movements
- Cash +€54,423
up €54,423 (+25.3%), from €215,482 to €269,905
mainly Debts within one year (+€138,447) and Depreciation (+€50,563)
- Receivables within one year -€32,942
down €32,942 (-26.1%), from €126,109 to €93,167
- Tangible fixed assets +€15,713
up €15,713 (+2.0%), from €778,492 to €794,205
of which Plant, machinery and equipment: +€38,152
- Debts within one year +€138,447
up €138,447 (+54.8%), from €252,632 to €391,079
- Accrued charges and deferred income -€121,652
down €121,652 (-83.0%), from €146,652 to €25,000
- Investment grants +€34,838
up €34,838 (+13.4%), from €259,376 to €294,214
- Debts after one year -€14,795
down €14,795 (-3.9%), from €377,859 to €363,064
- Gross operating margin +€188,822
up €188,822 (+16.7%), from €1.1m to €1.3m
- Staff costs +€173,208
up €173,208 (+16.2%), from €1.1m to €1.2m
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 | €1,126,932 | €1,168,991 | +€42,059 | +3.7% |
| Fixed assets | 21/28 | €778,492 | €794,205 | +€15,713 | +2.0% |
| Tangible fixed assets | 22/27 | €778,492 | €794,205 | +€15,713 | +2.0% |
| Land and buildings | 22 | €424,918 | €409,743 | -€15,175 | -3.6% |
| Plant, machinery and equipment | 23 | €327,517 | €365,669 | +€38,152 | +11.6% |
| Furniture and vehicles | 24 | €26,057 | €18,793 | -€7,264 | -27.9% |
| Current assets | 29/58 | €348,440 | €374,786 | +€26,346 | +7.6% |
| Amounts receivable within one year | 40/41 | €126,109 | €93,167 | -€32,942 | -26.1% |
| Other amounts receivable | 41 | €126,109 | €93,167 | -€32,942 | -26.1% |
| Cash at bank and in hand | 54/58 | €215,482 | €269,905 | +€54,423 | +25.3% |
| Deferred charges and accrued income | 490/1 | €6,849 | €11,714 | +€4,865 | +71.0% |
| Total equity and liabilities | 10/49 | €1,126,932 | €1,168,991 | +€42,059 | +3.7% |
| Equity | 10/15 | €349,789 | €389,848 | +€40,059 | +11.5% |
| Profit (loss) carried forward | 14 | €90,413 | €95,634 | +€5,221 | +5.8% |
| Investment grants | 15 | €259,376 | €294,214 | +€34,838 | +13.4% |
| Amounts payable | 17/49 | €777,143 | €779,143 | +€2,000 | +0.3% |
| Amounts payable after more than one year | 17 | €377,859 | €363,064 | -€14,795 | -3.9% |
| Financial debts | 170/4 | €377,859 | €363,064 | -€14,795 | -3.9% |
| Amounts payable within one year | 42/48 | €252,632 | €391,079 | +€138,447 | +54.8% |
| Current portion of amounts payable after more than one year | 42 | €14,162 | €14,795 | +€633 | +4.5% |
| Trade debts | 44 | €29,171 | €8,597 | -€20,574 | -70.5% |
| Suppliers | 440/4 | €29,171 | €8,597 | -€20,574 | -70.5% |
| Taxes, remuneration and social security | 45 | €183,175 | €247,504 | +€64,329 | +35.1% |
| Taxes | 450/3 | €26,167 | €59,930 | +€33,763 | +129% |
| Remuneration and social security | 454/9 | €157,008 | €187,574 | +€30,566 | +19.5% |
| Accrued charges and deferred income | 492/3 | €146,652 | €25,000 | -€121,652 | -83.0% |
| Non-recurring operating income | 76A | €24 | - | -€24 | |
| Remuneration, social security and pensions | 62 | €1,066,588 | €1,239,796 | +€173,208 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,834 | €50,563 | +€4,729 | +10.3% |
| Other operating charges | 640/8 | €3,762 | €4,056 | +€294 | +7.8% |
| Non-recurring operating charges | 66A | €11,046 | €320 | -€10,726 | -97.1% |
| Gross operating margin | 9900 | €1,128,583 | €1,317,405 | +€188,822 | +16.7% |
| Operating profit (loss) | 9901 | €1,353 | €22,670 | +€21,317 | +1,576% |
| Financial income | 75/76B | €2,312 | €67 | -€2,245 | -97.1% |
| Recurring financial income | 75 | €18 | €67 | +€49 | +272% |
| Non-recurring financial income | 76B | €2,294 | - | -€2,294 | |
| Financial charges | 65/66B | €17,988 | €17,516 | -€472 | -2.6% |
| Recurring financial charges | 65 | €17,988 | €17,516 | -€472 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,323 | €5,221 | +€19,544 | |
| Profit (loss) for the period | 9904 | -€14,323 | €5,221 | +€19,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,323 | €5,221 | +€19,544 |
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 14 October 2026 via checked.be.