ABBELOOS - VANHOLSBEECK: 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.
ABBELOOS - VANHOLSBEECK
Largest movements
- Receivables after one year -€35,000
down €35,000 (-23.3%), from €150,000 to €115,000
- Cash -€16,019
down €16,019 (-17.5%), from €91,511 to €75,492
mainly Other debts (-€40,203) and Investment in fixed assets (net) (-€30,644)
- Receivables within one year -€14,571
down €14,571 (-45.8%), from €31,786 to €17,215
- Other debts -€40,203
down €40,203 (-69.0%), from €58,262 to €18,059
- Current portion of long-term debt -€15,032
down €15,032 (-60.7%), from €24,776 to €9,745
- Reserves +€12,269
up €12,269 (+2.8%), from €441,235 to €453,503
of which Distributable reserves: +€12,269
- Tax, wage and social debts -€12,103
down €12,103 (-92.0%), from €13,155 to €1,053
- Debts after one year -€9,745
down €9,745 (-50.4%), from €19,327 to €9,582
- Gross operating margin -€279,305
down €279,305 (-84.5%), from €330,715 to €51,410
- Taxes -€81,582
down €81,582 (-93.5%), from €87,220 to €5,637
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 | €579,706 | €513,466 | -€66,241 | -11.4% |
| Fixed assets | 21/28 | €302,993 | €305,577 | +€2,584 | +0.9% |
| Tangible fixed assets | 22/27 | €302,980 | €305,564 | +€2,584 | +0.9% |
| Land and buildings | 22 | €245,091 | €237,712 | -€7,379 | -3.0% |
| Plant, machinery and equipment | 23 | €21,012 | €15,212 | -€5,800 | -27.6% |
| Furniture and vehicles | 24 | €36,328 | €52,366 | +€16,038 | +44.1% |
| Other tangible fixed assets | 26 | €549 | €275 | -€275 | -50.0% |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €276,714 | €207,889 | -€68,825 | -24.9% |
| Amounts receivable after more than one year | 29 | €150,000 | €115,000 | -€35,000 | -23.3% |
| Other amounts receivable | 291 | €150,000 | €115,000 | -€35,000 | -23.3% |
| Amounts receivable within one year | 40/41 | €31,786 | €17,215 | -€14,571 | -45.8% |
| Other amounts receivable | 41 | €31,786 | €17,215 | -€14,571 | -45.8% |
| Cash at bank and in hand | 54/58 | €91,511 | €75,492 | -€16,019 | -17.5% |
| Deferred charges and accrued income | 490/1 | €3,417 | €182 | -€3,235 | -94.7% |
| Total equity and liabilities | 10/49 | €579,706 | €513,466 | -€66,241 | -11.4% |
| Equity | 10/15 | €462,359 | €474,627 | +€12,269 | +2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €441,235 | €453,503 | +€12,269 | +2.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €439,376 | €451,644 | +€12,269 | +2.8% |
| Profit (loss) carried forward | 14 | €2,532 | €2,532 | = | 0.0% |
| Amounts payable | 17/49 | €117,348 | €38,838 | -€78,509 | -66.9% |
| Amounts payable after more than one year | 17 | €19,327 | €9,582 | -€9,745 | -50.4% |
| Financial debts | 170/4 | €19,327 | €9,582 | -€9,745 | -50.4% |
| Amounts payable within one year | 42/48 | €96,650 | €28,856 | -€67,794 | -70.1% |
| Current portion of amounts payable after more than one year | 42 | €24,776 | €9,745 | -€15,032 | -60.7% |
| Trade debts | 44 | €457 | €0 | -€457 | -100% |
| Suppliers | 440/4 | €457 | €0 | -€457 | -100% |
| Taxes, remuneration and social security | 45 | €13,155 | €1,053 | -€12,103 | -92.0% |
| Taxes | 450/3 | €13,155 | €1,053 | -€12,103 | -92.0% |
| Other amounts payable | 47/48 | €58,262 | €18,059 | -€40,203 | -69.0% |
| Accrued charges and deferred income | 492/3 | €1,371 | €400 | -€971 | -70.8% |
| Non-recurring operating income | 76A | €17,216 | €0 | -€17,216 | -100% |
| Remuneration, social security and pensions | 62 | €95 | €0 | -€95 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,356 | €28,059 | -€1,297 | -4.4% |
| Other operating charges | 640/8 | €5,640 | €3,259 | -€2,381 | -42.2% |
| Gross operating margin | 9900 | €330,715 | €51,410 | -€279,305 | -84.5% |
| Operating profit (loss) | 9901 | €295,623 | €20,091 | -€275,532 | -93.2% |
| Financial income | 75/76B | €857 | €220 | -€637 | -74.4% |
| Recurring financial income | 75 | €857 | €220 | -€637 | -74.4% |
| Financial charges | 65/66B | €5,122 | €2,405 | -€2,717 | -53.0% |
| Recurring financial charges | 65 | €5,122 | €2,405 | -€2,717 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €291,359 | €17,906 | -€273,453 | -93.9% |
| Income taxes | 67/77 | €87,220 | €5,637 | -€81,582 | -93.5% |
| Profit (loss) for the period | 9904 | €204,139 | €12,269 | -€191,870 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €204,139 | €12,269 | -€191,870 | -94.0% |
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 15 October 2026 via checked.be.