ABATEC: 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.
ABATEC
Largest movements
- Cash +€21,088
up €21,088 (+4.9%), from €429,333 to €450,421
mainly Net result for the year (+€161,962) and Depreciation (+€24,967)
- Receivables within one year -€19,295
down €19,295 (-39.4%), from €48,999 to €29,705
of which Trade receivables: -€29,205
- Tangible fixed assets -€17,840
down €17,840 (-2.3%), from €773,496 to €755,657
of which Land and buildings: -€17,717
- Other debts -€122,403
down €122,403 (-53.4%), from €229,270 to €106,867
- Reserves +€111,053
up €111,053 (+11.4%), from €973,831 to €1.1m
of which Distributable reserves: +€90,003
- Taxes +€13,854
up €13,854 (+18.9%), from €73,431 to €87,285
- Gross operating margin +€9,080
up €9,080 (+3.4%), from €270,373 to €279,453
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 | €1,253,437 | €1,237,553 | -€15,884 | -1.3% |
| Fixed assets | 21/28 | €773,496 | €755,657 | -€17,840 | -2.3% |
| Tangible fixed assets | 22/27 | €773,496 | €755,657 | -€17,840 | -2.3% |
| Land and buildings | 22 | €770,515 | €752,798 | -€17,717 | -2.3% |
| Plant, machinery and equipment | 23 | - | €1,933 | +€1,933 | |
| Furniture and vehicles | 24 | €513 | €69 | -€444 | -86.5% |
| Other tangible fixed assets | 26 | €2,468 | €857 | -€1,612 | -65.3% |
| Current assets | 29/58 | €479,941 | €481,896 | +€1,955 | +0.4% |
| Amounts receivable within one year | 40/41 | €48,999 | €29,705 | -€19,295 | -39.4% |
| Trade receivables | 40 | €48,999 | €19,794 | -€29,205 | -59.6% |
| Other amounts receivable | 41 | €0 | €9,911 | +€9,911 | |
| Cash at bank and in hand | 54/58 | €429,333 | €450,421 | +€21,088 | +4.9% |
| Deferred charges and accrued income | 490/1 | €1,609 | €1,771 | +€162 | +10.1% |
| Total equity and liabilities | 10/49 | €1,253,437 | €1,237,553 | -€15,884 | -1.3% |
| Equity | 10/15 | €992,431 | €1,103,484 | +€111,053 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €973,831 | €1,084,884 | +€111,053 | +11.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €227,388 | €248,438 | +€21,050 | +9.3% |
| Distributable reserves | 133 | €746,443 | €836,446 | +€90,003 | +12.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €261,006 | €134,069 | -€126,937 | -48.6% |
| Amounts payable within one year | 42/48 | €256,891 | €133,322 | -€123,569 | -48.1% |
| Trade debts | 44 | €2,571 | €6,233 | +€3,663 | +142.5% |
| Suppliers | 440/4 | €2,571 | €6,233 | +€3,663 | +142.5% |
| Taxes, remuneration and social security | 45 | €25,051 | €20,222 | -€4,828 | -19.3% |
| Taxes | 450/3 | €22,140 | €17,285 | -€4,855 | -21.9% |
| Remuneration and social security | 454/9 | €2,911 | €2,937 | +€27 | +0.9% |
| Other amounts payable | 47/48 | €229,270 | €106,867 | -€122,403 | -53.4% |
| Accrued charges and deferred income | 492/3 | €4,115 | €747 | -€3,368 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,377 | €24,967 | +€590 | +2.4% |
| Other operating charges | 640/8 | €5,704 | €6,130 | +€426 | +7.5% |
| Gross operating margin | 9900 | €270,373 | €279,453 | +€9,080 | +3.4% |
| Operating profit (loss) | 9901 | €240,293 | €248,356 | +€8,064 | +3.4% |
| Financial income | 75/76B | €1,731 | €1,277 | -€454 | -26.2% |
| Recurring financial income | 75 | €1,731 | €1,277 | -€454 | -26.2% |
| Financial charges | 65/66B | €70 | €387 | +€317 | +451.6% |
| Recurring financial charges | 65 | €70 | €387 | +€317 | +451.6% |
| Profit (loss) for the period before taxes | 9903 | €241,953 | €249,247 | +€7,294 | +3.0% |
| Income taxes | 67/77 | €73,431 | €87,285 | +€13,854 | +18.9% |
| Profit (loss) for the period | 9904 | €168,522 | €161,962 | -€6,560 | -3.9% |
| Transfer from tax-exempt reserves | 789 | €0 | €63,150 | +€63,150 | |
| Transfer to tax-exempt reserves | 689 | €0 | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €168,522 | €140,912 | -€27,610 | -16.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.