ABARQI: 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.
ABARQI
Largest movements
- Cash +€51,538
up €51,538 (+361%), from €14,275 to €65,812
mainly Net result for the year (+€105,643) and Tax, wage and social debts (+€2,666)
- Deferred charges and accrued income +€10,630
new in 2025: €10,630
- Tangible fixed assets +€3,122
new in 2025: €3,122
- Receivables within one year +€2,000
up €2,000 (+2.7%), from €74,982 to €76,982
- Reserves +€88,493
up €88,493 (+469%), from €18,866 to €107,359
- Other debts -€21,461
down €21,461 (-56.6%), from €37,946 to €16,486
- Current portion of long-term debt -€4,257
down €4,257 (-84.3%), from €5,052 to €795
- Tax, wage and social debts +€2,666
up €2,666 (+15.3%), from €17,378 to €20,044
- Short-term financial debts +€1,686
up €1,686 (+201%), from €837 to €2,523
- Gross operating margin +€59,928
up €59,928 (+75.8%), from €79,026 to €138,954
- Taxes +€14,478
up €14,478 (+85.9%), from €16,852 to €31,330
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 | €99,257 | €166,554 | +€67,297 | +67.8% |
| Fixed assets | 21/28 | €10,000 | €13,122 | +€3,122 | +31.2% |
| Tangible fixed assets | 22/27 | - | €3,122 | +€3,122 | |
| Plant, machinery and equipment | 23 | - | €3,122 | +€3,122 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €89,257 | €153,431 | +€64,174 | +71.9% |
| Amounts receivable within one year | 40/41 | €74,982 | €76,982 | +€2,000 | +2.7% |
| Other amounts receivable | 41 | €74,982 | €76,982 | +€2,000 | +2.7% |
| Current investments | 50/53 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €14,275 | €65,812 | +€51,538 | +361% |
| Deferred charges and accrued income | 490/1 | - | €10,630 | +€10,630 | |
| Total equity and liabilities | 10/49 | €99,257 | €166,554 | +€67,297 | +67.8% |
| Equity | 10/15 | €37,466 | €125,959 | +€88,493 | +236% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,866 | €107,359 | +€88,493 | +469% |
| Distributable reserves | 133 | €18,866 | €107,359 | +€88,493 | +469% |
| Amounts payable | 17/49 | €61,791 | €40,595 | -€21,196 | -34.3% |
| Amounts payable after more than one year | 17 | €390 | - | -€390 | |
| Financial debts | 170/4 | €390 | - | -€390 | |
| Amounts payable within one year | 42/48 | €61,401 | €40,595 | -€20,806 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €5,052 | €795 | -€4,257 | -84.3% |
| Financial debts | 43 | €837 | €2,523 | +€1,686 | +201% |
| Credit institutions | 430/8 | €837 | €2,523 | +€1,686 | +201% |
| Trade debts | 44 | €187 | €747 | +€561 | +300% |
| Suppliers | 440/4 | €187 | €747 | +€561 | +300% |
| Taxes, remuneration and social security | 45 | €17,378 | €20,044 | +€2,666 | +15.3% |
| Taxes | 450/3 | €17,378 | €20,044 | +€2,666 | +15.3% |
| Other amounts payable | 47/48 | €37,946 | €16,486 | -€21,461 | -56.6% |
| Non-recurring operating income | 76A | €2,281 | - | -€2,281 | |
| Remuneration, social security and pensions | 62 | €500 | €530 | +€30 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €940 | €1,388 | +€449 | +47.7% |
| Other operating charges | 640/8 | €95 | - | -€95 | |
| Gross operating margin | 9900 | €79,026 | €138,954 | +€59,928 | +75.8% |
| Operating profit (loss) | 9901 | €77,491 | €137,036 | +€59,544 | +76.8% |
| Financial income | 75/76B | €0 | €7 | +€6 | +1,608% |
| Recurring financial income | 75 | €0 | €7 | +€6 | +1,608% |
| Financial charges | 65/66B | €308 | €70 | -€238 | -77.2% |
| Recurring financial charges | 65 | €308 | €70 | -€238 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | €77,183 | €136,972 | +€59,789 | +77.5% |
| Income taxes | 67/77 | €16,852 | €31,330 | +€14,478 | +85.9% |
| Profit (loss) for the period | 9904 | €60,332 | €105,643 | +€45,311 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,332 | €105,643 | +€45,311 | +75.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.