Abatimmo: 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.
Abatimmo
Largest movements
- Tangible fixed assets -€88,596
down €88,596 (-5.9%), from €1.5m to €1.4m
of which Land and buildings: -€66,809
- Other debts -€386,904
down €386,904 (-37.5%), from €1.0m to €644,033
- Provisions +€187,668
new in 2025: €187,668
- Reserves +€118,861
up €118,861 (+26.7%), from €445,532 to €564,393
of which Distributable reserves: +€118,861
- Gross operating margin +€301,952
up €301,952 (+120%), from €251,716 to €553,667
- Provisions +€187,668
new in 2025: €187,668
- Taxes +€20,617
up €20,617 (+107%), from €19,246 to €39,864
- Depreciation -€6,927
down €6,927 (-7.3%), from €95,523 to €88,596
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,541,627 | €1,458,022 | -€83,605 | -5.4% |
| Fixed assets | 21/28 | €1,513,576 | €1,424,980 | -€88,596 | -5.9% |
| Tangible fixed assets | 22/27 | €1,513,576 | €1,424,980 | -€88,596 | -5.9% |
| Land and buildings | 22 | €1,460,562 | €1,393,754 | -€66,809 | -4.6% |
| Plant, machinery and equipment | 23 | €53,014 | €31,226 | -€21,788 | -41.1% |
| Current assets | 29/58 | €28,051 | €33,043 | +€4,992 | +17.8% |
| Amounts receivable within one year | 40/41 | €28,051 | €33,043 | +€4,992 | +17.8% |
| Trade receivables | 40 | €24,051 | - | -€24,051 | |
| Other amounts receivable | 41 | €4,000 | €33,043 | +€29,043 | +726% |
| Total equity and liabilities | 10/49 | €1,541,627 | €1,458,022 | -€83,605 | -5.4% |
| Equity | 10/15 | €483,481 | €602,341 | +€118,861 | +24.6% |
| Contributions | 10/11 | €37,948 | €37,948 | = | 0.0% |
| Reserves | 13 | €445,532 | €564,393 | +€118,861 | +26.7% |
| Tax-exempt reserves | 132 | €18,690 | €18,690 | = | 0.0% |
| Distributable reserves | 133 | €426,842 | €545,703 | +€118,861 | +27.8% |
| Provisions and deferred taxes | 16 | - | €187,668 | +€187,668 | |
| Provisions for liabilities and charges | 160/5 | - | €187,668 | +€187,668 | |
| Environmental obligations | 163 | - | €187,668 | +€187,668 | |
| Amounts payable | 17/49 | €1,058,147 | €668,013 | -€390,133 | -36.9% |
| Amounts payable within one year | 42/48 | €1,053,134 | €665,734 | -€387,400 | -36.8% |
| Trade debts | 44 | €21,867 | €21,700 | -€166 | -0.8% |
| Suppliers | 440/4 | €21,867 | €21,700 | -€166 | -0.8% |
| Taxes, remuneration and social security | 45 | €330 | - | -€330 | |
| Taxes | 450/3 | €330 | - | -€330 | |
| Other amounts payable | 47/48 | €1,030,938 | €644,033 | -€386,904 | -37.5% |
| Accrued charges and deferred income | 492/3 | €5,013 | €2,280 | -€2,733 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,523 | €88,596 | -€6,927 | -7.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €187,668 | +€187,668 | |
| Other operating charges | 640/8 | €26,998 | €26,412 | -€586 | -2.2% |
| Gross operating margin | 9900 | €251,716 | €553,667 | +€301,952 | +120% |
| Operating profit (loss) | 9901 | €129,195 | €250,991 | +€121,796 | +94.3% |
| Financial income | 75/76B | €54 | €510 | +€456 | +841% |
| Recurring financial income | 75 | €54 | €510 | +€456 | +841% |
| Financial charges | 65/66B | €45,740 | €42,777 | -€2,963 | -6.5% |
| Recurring financial charges | 65 | €45,740 | €42,777 | -€2,963 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €83,509 | €208,724 | +€125,215 | +150% |
| Income taxes | 67/77 | €19,246 | €39,864 | +€20,617 | +107% |
| Profit (loss) for the period | 9904 | €64,263 | €168,861 | +€104,598 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €64,263 | €168,861 | +€104,598 | +163% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.