ABARBE: 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.
ABARBE
Largest movements
- Cash +€107,893
up €107,893 (+734%), from €14,692 to €122,585
mainly Net result for the year (+€192,881) and Other debts (+€112,205)
- Receivables within one year -€30,315
down €30,315 (-22.0%), from €137,549 to €107,234
of which Trade receivables: -€30,315
- Tangible fixed assets -€16,218
down €16,218 (-36.7%), from €44,202 to €27,983
- Deferred charges and accrued income -€3,830
down €3,830 (-100%), from €3,830 to €0
- Other debts +€112,205
up €112,205 (+82.9%), from €135,334 to €247,539
- Reserves -€45,000
down €45,000 (-99.0%), from €45,470 to €470
- Tax, wage and social debts -€3,955
down €3,955 (-40.1%), from €9,853 to €5,898
- Short-term financial debts -€3,478
down €3,478 (-100%), from €3,478 to €0
- Gross operating margin +€161,516
up €161,516 (+150%), from €107,673 to €269,189
- Taxes +€48,613
up €48,613 (+372%), from €13,081 to €61,694
- Financial charges -€32,566
down €32,566 (-98.9%), from €32,944 to €378
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 | €200,273 | €257,803 | +€57,530 | +28.7% |
| Fixed assets | 21/28 | €44,202 | €27,983 | -€16,218 | -36.7% |
| Tangible fixed assets | 22/27 | €44,202 | €27,983 | -€16,218 | -36.7% |
| Furniture and vehicles | 24 | €44,202 | €27,983 | -€16,218 | -36.7% |
| Current assets | 29/58 | €156,071 | €229,820 | +€73,749 | +47.3% |
| Amounts receivable within one year | 40/41 | €137,549 | €107,234 | -€30,315 | -22.0% |
| Trade receivables | 40 | €30,630 | €315 | -€30,315 | -99.0% |
| Other amounts receivable | 41 | €106,919 | €106,919 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,692 | €122,585 | +€107,893 | +734% |
| Deferred charges and accrued income | 490/1 | €3,830 | €0 | -€3,830 | -100% |
| Total equity and liabilities | 10/49 | €200,273 | €257,803 | +€57,530 | +28.7% |
| Equity | 10/15 | €47,470 | €2,470 | -€45,000 | -94.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,470 | €470 | -€45,000 | -99.0% |
| Distributable reserves | 133 | €45,470 | €470 | -€45,000 | -99.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €152,803 | €255,333 | +€102,530 | +67.1% |
| Amounts payable within one year | 42/48 | €152,803 | €255,333 | +€102,530 | +67.1% |
| Financial debts | 43 | €3,478 | €0 | -€3,478 | -100% |
| Credit institutions | 430/8 | €3,478 | €0 | -€3,478 | -100% |
| Trade debts | 44 | €4,139 | €1,896 | -€2,242 | -54.2% |
| Suppliers | 440/4 | €4,139 | €1,896 | -€2,242 | -54.2% |
| Taxes, remuneration and social security | 45 | €9,853 | €5,898 | -€3,955 | -40.1% |
| Taxes | 450/3 | €9,853 | €5,898 | -€3,955 | -40.1% |
| Other amounts payable | 47/48 | €135,334 | €247,539 | +€112,205 | +82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,465 | €16,218 | -€246 | -1.5% |
| Other operating charges | 640/8 | €181 | €672 | +€491 | +271% |
| Gross operating margin | 9900 | €107,673 | €269,189 | +€161,516 | +150% |
| Operating profit (loss) | 9901 | €91,027 | €252,299 | +€161,272 | +177% |
| Financial income | 75/76B | €0 | €2,654 | +€2,654 | +3,791,314% |
| Recurring financial income | 75 | €0 | €2,654 | +€2,654 | +3,791,314% |
| Financial charges | 65/66B | €32,944 | €378 | -€32,566 | -98.9% |
| Recurring financial charges | 65 | €32,944 | €378 | -€32,566 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €58,084 | €254,575 | +€196,492 | +338% |
| Income taxes | 67/77 | €13,081 | €61,694 | +€48,613 | +372% |
| Profit (loss) for the period | 9904 | €45,003 | €192,881 | +€147,878 | +329% |
| Profit (loss) for the period to be appropriated | 9905 | €45,003 | €192,881 | +€147,878 | +329% |
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 15 October 2026 via checked.be.