ABAU AMIRAY: 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.
ABAU AMIRAY
Largest movements
- Receivables within one year +€18,084
up €18,084 (+55.2%), from €32,767 to €50,851
of which Other amounts receivable: +€24,584
- Tangible fixed assets -€825
down €825 (-51.3%), from €1,610 to €784
- Profit (loss) carried forward +€18,217
up €18,217 (+75.6%), from €24,104 to €42,321
- Trade debts -€902
down €902 (-56.7%), from €1,591 to €688
- Gross operating margin +€2,707
up €2,707 (+11.6%), from €23,247 to €25,954
- Financial income +€1,843
new in 2025: €1,843
- Taxes +€1,371
up €1,371 (+33.3%), from €4,120 to €5,491
- Financial charges +€347
up €347 (+15.5%), from €2,241 to €2,588
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 | €34,871 | €52,173 | +€17,302 | +49.6% |
| Fixed assets | 21/28 | €1,610 | €784 | -€825 | -51.3% |
| Tangible fixed assets | 22/27 | €1,610 | €784 | -€825 | -51.3% |
| Plant, machinery and equipment | 23 | €1,610 | €784 | -€825 | -51.3% |
| Current assets | 29/58 | €33,262 | €51,389 | +€18,127 | +54.5% |
| Amounts receivable within one year | 40/41 | €32,767 | €50,851 | +€18,084 | +55.2% |
| Trade receivables | 40 | €11,055 | €4,555 | -€6,500 | -58.8% |
| Other amounts receivable | 41 | €21,712 | €46,296 | +€24,584 | +113% |
| Cash at bank and in hand | 54/58 | €309 | €212 | -€96 | -31.2% |
| Deferred charges and accrued income | 490/1 | €186 | €326 | +€140 | +75.1% |
| Total equity and liabilities | 10/49 | €34,871 | €52,173 | +€17,302 | +49.6% |
| Equity | 10/15 | €25,104 | €43,321 | +€18,217 | +72.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,104 | €42,321 | +€18,217 | +75.6% |
| Amounts payable | 17/49 | €9,768 | €8,853 | -€915 | -9.4% |
| Amounts payable within one year | 42/48 | €9,422 | €8,800 | -€622 | -6.6% |
| Trade debts | 44 | €1,591 | €688 | -€902 | -56.7% |
| Suppliers | 440/4 | €1,591 | €688 | -€902 | -56.7% |
| Taxes, remuneration and social security | 45 | €7,831 | €8,111 | +€280 | +3.6% |
| Taxes | 450/3 | €7,831 | €8,111 | +€280 | +3.6% |
| Accrued charges and deferred income | 492/3 | €346 | €53 | -€293 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €755 | €825 | +€70 | +9.3% |
| Other operating charges | 640/8 | €503 | €676 | +€172 | +34.3% |
| Gross operating margin | 9900 | €23,247 | €25,954 | +€2,707 | +11.6% |
| Operating profit (loss) | 9901 | €21,989 | €24,453 | +€2,464 | +11.2% |
| Financial income | 75/76B | - | €1,843 | +€1,843 | |
| Recurring financial income | 75 | - | €1,843 | +€1,843 | |
| Financial charges | 65/66B | €2,241 | €2,588 | +€347 | +15.5% |
| Recurring financial charges | 65 | €2,241 | €2,588 | +€347 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €19,748 | €23,708 | +€3,960 | +20.1% |
| Income taxes | 67/77 | €4,120 | €5,491 | +€1,371 | +33.3% |
| Profit (loss) for the period | 9904 | €15,628 | €18,217 | +€2,589 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,628 | €18,217 | +€2,589 | +16.6% |
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 24 October 2026 via checked.be.