ABALONE: 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.
ABALONE
Largest movements
- Deferred charges and accrued income +€38,838
up €38,838 (+139%), from €27,933 to €66,772
- Stocks and contracts -€21,357
down €21,357 (-30.6%), from €69,820 to €48,463
- Receivables within one year +€18,357
up €18,357 (+16.8%), from €108,999 to €127,357
of which Trade receivables: +€20,669
- Tangible fixed assets +€9,917
up €9,917 (+30.2%), from €32,852 to €42,768
of which Plant, machinery and equipment: +€19,828
- Profit (loss) carried forward +€27,585
up €27,585 (+25.0%), from -€110,326 to -€82,741
- Trade debts +€18,479
up €18,479 (+31.5%), from €58,621 to €77,100
- Other debts +€14,276
up €14,276 (+11.7%), from €122,443 to €136,719
- Debts after one year -€10,065
down €10,065 (-32.7%), from €30,785 to €20,720
of which Financial debts: -€10,065
- Accrued charges and deferred income -€7,954
down €7,954 (-86.4%), from €9,210 to €1,256
- Gross operating margin +€25,334
up €25,334 (+112%), from €22,709 to €48,043
- Financial income -€5,865
down €5,865 (-38.3%), from €15,307 to €9,442
- Other operating charges -€5,137
down €5,137 (-25.6%), from €20,083 to €14,946
- Financial charges -€1,488
down €1,488 (-33.8%), from €4,406 to €2,918
- Staff costs +€1,004
up €1,004, from €0 to €1,004
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 | €252,735 | €299,653 | +€46,918 | +18.6% |
| Fixed assets | 21/28 | €35,484 | €45,078 | +€9,594 | +27.0% |
| Intangible fixed assets | 21 | €322 | €0 | -€322 | -100% |
| Tangible fixed assets | 22/27 | €32,852 | €42,768 | +€9,917 | +30.2% |
| Land and buildings | 22 | €27,439 | €18,022 | -€9,417 | -34.3% |
| Plant, machinery and equipment | 23 | €1,427 | €21,255 | +€19,828 | +1,390% |
| Furniture and vehicles | 24 | €99 | €0 | -€99 | -100% |
| Other tangible fixed assets | 26 | €3,887 | €3,491 | -€396 | -10.2% |
| Financial fixed assets | 28 | €2,310 | €2,310 | = | 0.0% |
| Current assets | 29/58 | €217,251 | €254,575 | +€37,324 | +17.2% |
| Stocks and contracts in progress | 3 | €69,820 | €48,463 | -€21,357 | -30.6% |
| Stocks | 30/36 | €69,820 | €48,463 | -€21,357 | -30.6% |
| Amounts receivable within one year | 40/41 | €108,999 | €127,357 | +€18,357 | +16.8% |
| Trade receivables | 40 | €24,138 | €44,807 | +€20,669 | +85.6% |
| Other amounts receivable | 41 | €84,861 | €82,549 | -€2,312 | -2.7% |
| Cash at bank and in hand | 54/58 | €10,498 | €11,983 | +€1,485 | +14.1% |
| Deferred charges and accrued income | 490/1 | €27,933 | €66,772 | +€38,838 | +139% |
| Total equity and liabilities | 10/49 | €252,735 | €299,653 | +€46,918 | +18.6% |
| Equity | 10/15 | €14,831 | €42,415 | +€27,585 | +186% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Reserves | 13 | €81,557 | €81,557 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €81,557 | €81,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,326 | -€82,741 | +€27,585 | +25.0% |
| Amounts payable | 17/49 | €237,905 | €257,238 | +€19,334 | +8.1% |
| Amounts payable after more than one year | 17 | €30,785 | €20,720 | -€10,065 | -32.7% |
| Financial debts | 170/4 | €30,785 | €20,720 | -€10,065 | -32.7% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €197,910 | €235,263 | +€37,353 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €9,647 | €10,065 | +€418 | +4.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €58,621 | €77,100 | +€18,479 | +31.5% |
| Suppliers | 440/4 | €58,621 | €77,100 | +€18,479 | +31.5% |
| Advances received on contracts in progress | 46 | €540 | €0 | -€540 | -100% |
| Taxes, remuneration and social security | 45 | €6,658 | €11,378 | +€4,720 | +70.9% |
| Taxes | 450/3 | €6,658 | €11,378 | +€4,720 | +70.9% |
| Other amounts payable | 47/48 | €122,443 | €136,719 | +€14,276 | +11.7% |
| Accrued charges and deferred income | 492/3 | €9,210 | €1,256 | -€7,954 | -86.4% |
| Remuneration, social security and pensions | 62 | €0 | €1,004 | +€1,004 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,203 | €11,031 | +€828 | +8.1% |
| Other operating charges | 640/8 | €20,083 | €14,946 | -€5,137 | -25.6% |
| Gross operating margin | 9900 | €22,709 | €48,043 | +€25,334 | +112% |
| Operating profit (loss) | 9901 | -€7,577 | €21,062 | +€28,639 | |
| Financial income | 75/76B | €15,307 | €9,442 | -€5,865 | -38.3% |
| Recurring financial income | 75 | €15,307 | €9,442 | -€5,865 | -38.3% |
| Financial charges | 65/66B | €4,406 | €2,918 | -€1,488 | -33.8% |
| Recurring financial charges | 65 | €4,406 | €2,918 | -€1,488 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €3,324 | €27,586 | +€24,262 | +730% |
| Income taxes | 67/77 | €1 | €1 | +€0 | +4.5% |
| Profit (loss) for the period | 9904 | €3,323 | €27,585 | +€24,262 | +730% |
| Profit (loss) for the period to be appropriated | 9905 | €3,323 | €27,585 | +€24,262 | +730% |
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.