ABANALO: 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.
ABANALO
Largest movements
- Tangible fixed assets -€85,304
down €85,304 (-11.6%), from €732,333 to €647,030
of which Plant, machinery and equipment: -€113,972
- Deferred charges and accrued income -€32,254
down €32,254 (-19.7%), from €163,602 to €131,348
- Debts after one year -€91,108
down €91,108 (-18.3%), from €498,605 to €407,497
- Current portion of long-term debt -€46,999
down €46,999 (-28.1%), from €167,107 to €120,108
- Trade debts -€44,691
down €44,691 (-6.1%), from €729,350 to €684,659
- Other debts +€43,675
up €43,675 (+24.7%), from €176,548 to €220,223
- Gross operating margin +€264,684
up €264,684 (+46.4%), from €570,674 to €835,358
- Staff costs +€40,182
up €40,182 (+7.3%), from €548,938 to €589,120
- Financial income -€22,926
down €22,926 (-91.6%), from €25,038 to €2,112
- Other operating charges +€21,235
up €21,235 (+266.9%), from €7,958 to €29,193
- Depreciation -€8,704
down €8,704 (-5.2%), from €167,011 to €158,307
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,637,672 | €1,530,217 | -€107,455 | -6.6% |
| Fixed assets | 21/28 | €814,915 | €714,611 | -€100,304 | -12.3% |
| Intangible fixed assets | 21 | €82,582 | €67,582 | -€15,000 | -18.2% |
| Tangible fixed assets | 22/27 | €732,333 | €647,030 | -€85,304 | -11.6% |
| Plant, machinery and equipment | 23 | €690,437 | €576,466 | -€113,972 | -16.5% |
| Furniture and vehicles | 24 | €41,896 | €70,564 | +€28,668 | +68.4% |
| Current assets | 29/58 | €822,757 | €815,606 | -€7,151 | -0.9% |
| Stocks and contracts in progress | 3 | €485,302 | €487,381 | +€2,079 | +0.4% |
| Stocks | 30/36 | €485,302 | €487,381 | +€2,079 | +0.4% |
| Amounts receivable within one year | 40/41 | €63,562 | €73,816 | +€10,254 | +16.1% |
| Trade receivables | 40 | €54,341 | €70,430 | +€16,088 | +29.6% |
| Other amounts receivable | 41 | €9,221 | €3,386 | -€5,834 | -63.3% |
| Cash at bank and in hand | 54/58 | €110,291 | €123,061 | +€12,770 | +11.6% |
| Deferred charges and accrued income | 490/1 | €163,602 | €131,348 | -€32,254 | -19.7% |
| Total equity and liabilities | 10/49 | €1,637,672 | €1,530,217 | -€107,455 | -6.6% |
| Equity | 10/15 | -€34,986 | -€25,171 | +€9,815 | +28.1% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,986 | -€113,171 | +€9,815 | +8.0% |
| Amounts payable | 17/49 | €1,672,657 | €1,555,388 | -€117,270 | -7.0% |
| Amounts payable after more than one year | 17 | €498,605 | €407,497 | -€91,108 | -18.3% |
| Financial debts | 170/4 | €498,605 | €407,497 | -€91,108 | -18.3% |
| Amounts payable within one year | 42/48 | €1,134,380 | €1,099,812 | -€34,568 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €167,107 | €120,108 | -€46,999 | -28.1% |
| Trade debts | 44 | €729,350 | €684,659 | -€44,691 | -6.1% |
| Suppliers | 440/4 | €729,350 | €684,659 | -€44,691 | -6.1% |
| Taxes, remuneration and social security | 45 | €61,375 | €74,822 | +€13,447 | +21.9% |
| Taxes | 450/3 | €363 | €202 | -€161 | -44.4% |
| Remuneration and social security | 454/9 | €61,012 | €74,620 | +€13,608 | +22.3% |
| Other amounts payable | 47/48 | €176,548 | €220,223 | +€43,675 | +24.7% |
| Accrued charges and deferred income | 492/3 | €39,672 | €48,079 | +€8,406 | +21.2% |
| Remuneration, social security and pensions | 62 | €548,938 | €589,120 | +€40,182 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,011 | €158,307 | -€8,704 | -5.2% |
| Other operating charges | 640/8 | €7,958 | €29,193 | +€21,235 | +266.9% |
| Gross operating margin | 9900 | €570,674 | €835,358 | +€264,684 | +46.4% |
| Operating profit (loss) | 9901 | -€153,233 | €58,739 | +€211,972 | |
| Financial income | 75/76B | €25,038 | €2,112 | -€22,926 | -91.6% |
| Recurring financial income | 75 | €25,038 | €2,112 | -€22,926 | -91.6% |
| Financial charges | 65/66B | €53,540 | €50,834 | -€2,706 | -5.1% |
| Recurring financial charges | 65 | €53,540 | €50,834 | -€2,706 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€181,735 | €10,017 | +€191,752 | |
| Income taxes | 67/77 | €363 | €202 | -€161 | -44.4% |
| Profit (loss) for the period | 9904 | -€182,098 | €9,815 | +€191,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€182,098 | €9,815 | +€191,913 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.