ABAUVA: 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.
ABAUVA
Largest movements
- Cash +€76,162
up €76,162 (+2538.7%), from €3,000 to €79,162
mainly Net result for the year (+€41,144) and Deferred charges and accrued income (+€27,930)
- Deferred charges and accrued income -€27,930
down €27,930 (-98.9%), from €28,233 to €303
- Receivables within one year +€3,019
up €3,019 (+1489.7%), from €203 to €3,221
of which Trade receivables: +€2,896
- Tangible fixed assets +€1,356
new in 2025: €1,356
- Formation expenses -€1,241
no longer reported in 2025 (was €1,241)
- Profit (loss) carried forward +€41,144
up €41,144 (+264.2%), from €15,570 to €56,714
- Tax, wage and social debts +€13,834
up €13,834 (+248.9%), from €5,558 to €19,392
- Other debts -€4,050
no longer reported in 2025 (was €4,050)
- Gross operating margin +€36,946
up €36,946 (+169.9%), from €21,744 to €58,690
- Taxes +€9,688
up €9,688 (+174.3%), from €5,558 to €15,246
- Depreciation +€1,238
up €1,238 (+2701.8%), from €46 to €1,284
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 | €32,677 | €84,043 | +€51,366 | +157.2% |
| Formation expenses | 20 | €1,241 | - | -€1,241 | |
| Fixed assets | 21/28 | - | €1,356 | +€1,356 | |
| Tangible fixed assets | 22/27 | - | €1,356 | +€1,356 | |
| Plant, machinery and equipment | 23 | - | €1,356 | +€1,356 | |
| Current assets | 29/58 | €31,436 | €82,687 | +€51,251 | +163.0% |
| Amounts receivable within one year | 40/41 | €203 | €3,221 | +€3,019 | +1489.7% |
| Trade receivables | 40 | - | €2,896 | +€2,896 | |
| Other amounts receivable | 41 | €203 | €325 | +€123 | +60.6% |
| Cash at bank and in hand | 54/58 | €3,000 | €79,162 | +€76,162 | +2538.7% |
| Deferred charges and accrued income | 490/1 | €28,233 | €303 | -€27,930 | -98.9% |
| Total equity and liabilities | 10/49 | €32,677 | €84,043 | +€51,366 | +157.2% |
| Equity | 10/15 | €18,570 | €59,714 | +€41,144 | +221.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,570 | €56,714 | +€41,144 | +264.2% |
| Amounts payable | 17/49 | €14,107 | €24,329 | +€10,222 | +72.5% |
| Amounts payable within one year | 42/48 | €14,041 | €24,262 | +€10,221 | +72.8% |
| Trade debts | 44 | €4,433 | €4,870 | +€437 | +9.9% |
| Suppliers | 440/4 | €4,433 | €4,870 | +€437 | +9.9% |
| Taxes, remuneration and social security | 45 | €5,558 | €19,392 | +€13,834 | +248.9% |
| Taxes | 450/3 | €5,558 | €19,392 | +€13,834 | +248.9% |
| Other amounts payable | 47/48 | €4,050 | - | -€4,050 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | €1,284 | +€1,238 | +2701.8% |
| Other operating charges | 640/8 | €570 | €978 | +€408 | +71.6% |
| Gross operating margin | 9900 | €21,744 | €58,690 | +€36,946 | +169.9% |
| Operating profit (loss) | 9901 | €21,128 | €56,428 | +€35,300 | +167.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €39 | +€39 | |
| Recurring financial charges | 65 | - | €39 | +€39 | |
| Profit (loss) for the period before taxes | 9903 | €21,128 | €56,390 | +€35,262 | +166.9% |
| Income taxes | 67/77 | €5,558 | €15,246 | +€9,688 | +174.3% |
| Profit (loss) for the period | 9904 | €15,570 | €41,144 | +€25,574 | +164.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,570 | €41,144 | +€25,574 | +164.2% |
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.