ABARIKA: 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.
ABARIKA
Largest movements
- Tangible fixed assets +€26,429
up €26,429 (+70.1%), from €37,677 to €64,106
of which Plant, machinery and equipment: +€27,747
- Cash -€17,667
down €17,667 (-23.4%), from €75,413 to €57,746
mainly Investment in fixed assets (net) (-€49,122) and Tax, wage and social debts (-€2,836)
- Receivables within one year -€1,764
down €1,764 (-20.4%), from €8,658 to €6,895
of which Trade receivables: -€7,784
- Profit (loss) carried forward +€6,927
up €6,927 (+13.3%), from €52,000 to €58,927
- Tax, wage and social debts -€2,836
down €2,836 (-29.3%), from €9,670 to €6,834
- Other debts +€2,036
up €2,036 (+3.3%), from €60,807 to €62,843
- Depreciation +€11,560
up €11,560 (+103.8%), from €11,133 to €22,693
- Gross operating margin -€6,575
down €6,575 (-15.5%), from €42,311 to €35,736
- Taxes -€5,307
down €5,307 (-72.3%), from €7,344 to €2,037
- Other operating charges +€2,930
up €2,930 (+329.7%), from €889 to €3,819
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.
Cash bridge derived
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 | €128,522 | €134,656 | +€6,135 | +4.8% |
| Fixed assets | 21/28 | €41,647 | €68,076 | +€26,429 | +63.5% |
| Tangible fixed assets | 22/27 | €37,677 | €64,106 | +€26,429 | +70.1% |
| Plant, machinery and equipment | 23 | €18,895 | €46,642 | +€27,747 | +146.8% |
| Furniture and vehicles | 24 | €18,781 | €17,464 | -€1,318 | -7.0% |
| Financial fixed assets | 28 | €3,970 | €3,970 | = | 0.0% |
| Current assets | 29/58 | €86,875 | €66,581 | -€20,294 | -23.4% |
| Amounts receivable within one year | 40/41 | €8,658 | €6,895 | -€1,764 | -20.4% |
| Trade receivables | 40 | €8,658 | €875 | -€7,784 | -89.9% |
| Other amounts receivable | 41 | - | €6,020 | +€6,020 | |
| Cash at bank and in hand | 54/58 | €75,413 | €57,746 | -€17,667 | -23.4% |
| Deferred charges and accrued income | 490/1 | €2,803 | €1,940 | -€863 | -30.8% |
| Total equity and liabilities | 10/49 | €128,522 | €134,656 | +€6,135 | +4.8% |
| Equity | 10/15 | €54,500 | €61,427 | +€6,927 | +12.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,000 | €58,927 | +€6,927 | +13.3% |
| Amounts payable | 17/49 | €74,022 | €73,229 | -€793 | -1.1% |
| Amounts payable within one year | 42/48 | €74,022 | €73,229 | -€793 | -1.1% |
| Trade debts | 44 | €3,544 | €3,552 | +€8 | +0.2% |
| Suppliers | 440/4 | €3,544 | €3,552 | +€8 | +0.2% |
| Taxes, remuneration and social security | 45 | €9,670 | €6,834 | -€2,836 | -29.3% |
| Taxes | 450/3 | €9,670 | €6,834 | -€2,836 | -29.3% |
| Other amounts payable | 47/48 | €60,807 | €62,843 | +€2,036 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,133 | €22,693 | +€11,560 | +103.8% |
| Other operating charges | 640/8 | €889 | €3,819 | +€2,930 | +329.7% |
| Non-recurring operating charges | 66A | €2,071 | €149 | -€1,922 | -92.8% |
| Gross operating margin | 9900 | €42,311 | €35,736 | -€6,575 | -15.5% |
| Operating profit (loss) | 9901 | €28,218 | €9,076 | -€19,143 | -67.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €103 | €112 | +€8 | +8.2% |
| Recurring financial charges | 65 | €103 | €112 | +€8 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €28,115 | €8,964 | -€19,151 | -68.1% |
| Income taxes | 67/77 | €7,344 | €2,037 | -€5,307 | -72.3% |
| Profit (loss) for the period | 9904 | €20,771 | €6,927 | -€13,844 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,771 | €6,927 | -€13,844 | -66.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.