ABAY: 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.
ABAY
Largest movements
- Receivables within one year +€32,059
up €32,059 (+694.7%), from €4,615 to €36,674
- Cash -€13,864
down €13,864 (-56.8%), from €24,392 to €10,529
mainly Debts after one year (-€60,589) and Receivables within one year (-€32,059)
- Profit (loss) carried forward +€102,015
up €102,015 (+54.6%), from -€186,956 to -€84,942
- Debts after one year -€60,589
down €60,589 (-70.8%), from €85,589 to €25,000
- Other debts -€25,300
down €25,300 (-39.5%), from €64,092 to €38,792
- Tax, wage and social debts +€3,160
up €3,160 (+161.7%), from €1,954 to €5,115
- Current portion of long-term debt -€1,730
down €1,730 (-74.6%), from €2,319 to €589
- Gross operating margin +€64,148
up €64,148 (+408.5%), from €15,704 to €79,851
- Financial income -€27,580
down €27,580 (-52.5%), from €52,580 to €25,000
of which Financial income: -€27,580
- Financial charges -€22,451
down €22,451 (-93.2%), from €24,095 to €1,645
of which Financial charges: -€22,451
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 | €29,884 | €47,625 | +€17,741 | +59.4% |
| Formation expenses | 20 | €203 | €0 | -€203 | -100.0% |
| Fixed assets | 21/28 | €674 | €422 | -€252 | -37.3% |
| Tangible fixed assets | 22/27 | €674 | €422 | -€252 | -37.3% |
| Plant, machinery and equipment | 23 | €674 | €422 | -€252 | -37.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €29,007 | €47,202 | +€18,195 | +62.7% |
| Amounts receivable within one year | 40/41 | €4,615 | €36,674 | +€32,059 | +694.7% |
| Trade receivables | 40 | €4,615 | €36,674 | +€32,059 | +694.7% |
| Cash at bank and in hand | 54/58 | €24,392 | €10,529 | -€13,864 | -56.8% |
| Total equity and liabilities | 10/49 | €29,884 | €47,625 | +€17,741 | +59.4% |
| Equity | 10/15 | -€124,956 | -€22,942 | +€102,015 | +81.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,956 | -€84,942 | +€102,015 | +54.6% |
| Amounts payable | 17/49 | €154,840 | €70,566 | -€84,274 | -54.4% |
| Amounts payable after more than one year | 17 | €85,589 | €25,000 | -€60,589 | -70.8% |
| Financial debts | 170/4 | €85,589 | €25,000 | -€60,589 | -70.8% |
| Amounts payable within one year | 42/48 | €69,251 | €45,566 | -€23,685 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €2,319 | €589 | -€1,730 | -74.6% |
| Trade debts | 44 | €885 | €1,070 | +€185 | +20.9% |
| Suppliers | 440/4 | €885 | €1,070 | +€185 | +20.9% |
| Taxes, remuneration and social security | 45 | €1,954 | €5,115 | +€3,160 | +161.7% |
| Taxes | 450/3 | €1,954 | €5,115 | +€3,160 | +161.7% |
| Other amounts payable | 47/48 | €64,092 | €38,792 | -€25,300 | -39.5% |
| Remuneration, social security and pensions | 62 | €282 | €0 | -€282 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,157 | €455 | -€702 | -60.7% |
| Other operating charges | 640/8 | €621 | €738 | +€116 | +18.7% |
| Non-recurring operating charges | 66A | €2,580 | €0 | -€2,580 | -100.0% |
| Gross operating margin | 9900 | €15,704 | €79,851 | +€64,148 | +408.5% |
| Operating profit (loss) | 9901 | €11,063 | €78,659 | +€67,596 | +611.0% |
| Financial income | 75/76B | €52,580 | €25,000 | -€27,580 | -52.5% |
| Recurring financial income | 75 | €52,580 | €25,000 | -€27,580 | -52.5% |
| Non-recurring financial income | 76B | €52,580 | €25,000 | -€27,580 | -52.5% |
| Financial charges | 65/66B | €24,095 | €1,645 | -€22,451 | -93.2% |
| Recurring financial charges | 65 | €24,095 | €1,645 | -€22,451 | -93.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €39,548 | €102,015 | +€62,467 | +158.0% |
| Profit (loss) for the period | 9904 | €39,548 | €102,015 | +€62,467 | +158.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,548 | €102,015 | +€62,467 | +158.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.