ABBA: 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.
ABBA
Largest movements
- Receivables after one year +€300,000
new in 2025: €300,000
- Cash -€57,365
down €57,365 (-17.8%), from €321,748 to €264,384
mainly Receivables after one year (-€300,000) and Investment in fixed assets (net) (-€46,877)
- Tangible fixed assets +€35,443
up €35,443 (+710%), from €4,990 to €40,432
of which Plant, machinery and equipment: +€33,656
- Stocks and contracts +€30,746
up €30,746 (+14.5%), from €212,671 to €243,417
- Receivables within one year +€20,929
up €20,929 (+5.2%), from €403,530 to €424,459
of which Other amounts receivable: +€33,652
- Reserves +€280,000
up €280,000 (+41.2%), from €680,000 to €960,000
of which Distributable reserves: +€280,000
- Trade debts +€44,833
up €44,833 (+50.6%), from €88,533 to €133,366
- Tax, wage and social debts +€33,684
up €33,684 (+70.4%), from €47,819 to €81,504
of which Taxes: +€44,165
- Short-term financial debts -€29,388
down €29,388 (-100%), from €29,388 to €0
- Gross operating margin +€183,905
up €183,905 (+35.9%), from €512,972 to €696,877
- Taxes +€70,998
up €70,998 (+148%), from €47,899 to €118,897
- Staff costs -€18,323
down €18,323 (-5.9%), from €308,061 to €289,737
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 | €950,796 | €1,278,610 | +€327,814 | +34.5% |
| Fixed assets | 21/28 | €7,530 | €42,932 | +€35,403 | +470% |
| Tangible fixed assets | 22/27 | €4,990 | €40,432 | +€35,443 | +710% |
| Plant, machinery and equipment | 23 | €3,332 | €36,988 | +€33,656 | +1,010% |
| Furniture and vehicles | 24 | €1,657 | €2,132 | +€475 | +28.7% |
| Other tangible fixed assets | 26 | - | €1,312 | +€1,312 | |
| Financial fixed assets | 28 | €2,540 | €2,500 | -€40 | -1.6% |
| Current assets | 29/58 | €943,266 | €1,235,677 | +€292,411 | +31.0% |
| Amounts receivable after more than one year | 29 | - | €300,000 | +€300,000 | |
| Other amounts receivable | 291 | - | €300,000 | +€300,000 | |
| Stocks and contracts in progress | 3 | €212,671 | €243,417 | +€30,746 | +14.5% |
| Stocks | 30/36 | €212,671 | €243,417 | +€30,746 | +14.5% |
| Amounts receivable within one year | 40/41 | €403,530 | €424,459 | +€20,929 | +5.2% |
| Trade receivables | 40 | €397,752 | €385,029 | -€12,723 | -3.2% |
| Other amounts receivable | 41 | €5,778 | €39,430 | +€33,652 | +582% |
| Cash at bank and in hand | 54/58 | €321,748 | €264,384 | -€57,365 | -17.8% |
| Deferred charges and accrued income | 490/1 | €5,317 | €3,418 | -€1,899 | -35.7% |
| Total equity and liabilities | 10/49 | €950,796 | €1,278,610 | +€327,814 | +34.5% |
| Equity | 10/15 | €784,055 | €1,062,740 | +€278,685 | +35.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €680,000 | €960,000 | +€280,000 | +41.2% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €670,000 | €950,000 | +€280,000 | +41.8% |
| Profit (loss) carried forward | 14 | €4,055 | €2,740 | -€1,315 | -32.4% |
| Provisions and deferred taxes | 16 | €1,000 | €1,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,000 | €1,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €165,740 | €214,870 | +€49,129 | +29.6% |
| Amounts payable within one year | 42/48 | €165,740 | €214,870 | +€49,129 | +29.6% |
| Financial debts | 43 | €29,388 | €0 | -€29,388 | -100% |
| Credit institutions | 430/8 | €29,388 | €0 | -€29,388 | -100% |
| Trade debts | 44 | €88,533 | €133,366 | +€44,833 | +50.6% |
| Suppliers | 440/4 | €88,533 | €133,366 | +€44,833 | +50.6% |
| Taxes, remuneration and social security | 45 | €47,819 | €81,504 | +€33,684 | +70.4% |
| Taxes | 450/3 | €1,700 | €45,865 | +€44,165 | +2,598% |
| Remuneration and social security | 454/9 | €46,119 | €35,639 | -€10,480 | -22.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €3,260 | +€3,260 | |
| Remuneration, social security and pensions | 62 | €308,061 | €289,737 | -€18,323 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,264 | €11,475 | +€4,211 | +58.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €3,719 | €1,276 | -€2,443 | -65.7% |
| Gross operating margin | 9900 | €512,972 | €696,877 | +€183,905 | +35.9% |
| Operating profit (loss) | 9901 | €193,928 | €394,389 | +€200,461 | +103% |
| Financial income | 75/76B | €201 | €4,576 | +€4,376 | +2,180% |
| Recurring financial income | 75 | €201 | €4,576 | +€4,376 | +2,180% |
| Financial charges | 65/66B | €2,805 | €1,383 | -€1,422 | -50.7% |
| Recurring financial charges | 65 | €2,805 | €1,383 | -€1,422 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €191,323 | €397,582 | +€206,259 | +108% |
| Income taxes | 67/77 | €47,899 | €118,897 | +€70,998 | +148% |
| Profit (loss) for the period | 9904 | €143,424 | €278,685 | +€135,260 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €143,424 | €278,685 | +€135,260 | +94.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.