ABBEY ROAD: 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.
ABBEY ROAD
Largest movements
- Cash +€46,501
up €46,501 (+20.8%), from €223,382 to €269,883
mainly Net result for the year (+€37,792) and Depreciation (+€17,821)
- Profit (loss) carried forward +€37,792
up €37,792 (+14.0%), from €269,005 to €306,796
- Tax, wage and social debts +€12,775
up €12,775 (+600%), from €2,130 to €14,905
- Gross operating margin -€14,608
down €14,608 (-14.8%), from €98,669 to €84,061
- Depreciation +€5,023
up €5,023 (+39.2%), from €12,799 to €17,821
- Taxes -€3,800
down €3,800 (-21.0%), from €18,133 to €14,333
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 | €423,617 | €466,288 | +€42,671 | +10.1% |
| Fixed assets | 21/28 | €194,938 | €193,122 | -€1,815 | -0.9% |
| Tangible fixed assets | 22/27 | €194,938 | €193,122 | -€1,815 | -0.9% |
| Land and buildings | 22 | €172,899 | €175,683 | +€2,785 | +1.6% |
| Furniture and vehicles | 24 | €22,039 | €17,439 | -€4,600 | -20.9% |
| Current assets | 29/58 | €228,679 | €273,165 | +€44,486 | +19.5% |
| Amounts receivable within one year | 40/41 | €2,948 | €2,343 | -€605 | -20.5% |
| Trade receivables | 40 | €2,948 | €2,343 | -€605 | -20.5% |
| Cash at bank and in hand | 54/58 | €223,382 | €269,883 | +€46,501 | +20.8% |
| Deferred charges and accrued income | 490/1 | €2,349 | €940 | -€1,409 | -60.0% |
| Total equity and liabilities | 10/49 | €423,617 | €466,288 | +€42,671 | +10.1% |
| Equity | 10/15 | €357,129 | €394,921 | +€37,792 | +10.6% |
| Contributions | 10/11 | €66,931 | €66,931 | = | 0.0% |
| Capital | 10 | €66,931 | €66,931 | = | 0.0% |
| Issued capital | 100 | €66,931 | €66,931 | = | 0.0% |
| Reserves | 13 | €21,193 | €21,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,693 | €6,693 | = | 0.0% |
| Legal reserve | 130 | €6,693 | €6,693 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €269,005 | €306,796 | +€37,792 | +14.0% |
| Amounts payable | 17/49 | €66,488 | €71,367 | +€4,879 | +7.3% |
| Amounts payable within one year | 42/48 | €66,432 | €71,316 | +€4,885 | +7.4% |
| Trade debts | 44 | €30,254 | €25,861 | -€4,393 | -14.5% |
| Suppliers | 440/4 | €30,254 | €25,861 | -€4,393 | -14.5% |
| Taxes, remuneration and social security | 45 | €2,130 | €14,905 | +€12,775 | +600% |
| Taxes | 450/3 | €2,130 | €14,905 | +€12,775 | +600% |
| Other amounts payable | 47/48 | €34,047 | €30,550 | -€3,497 | -10.3% |
| Accrued charges and deferred income | 492/3 | €56 | €51 | -€5 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,799 | €17,821 | +€5,023 | +39.2% |
| Other operating charges | 640/8 | €12,120 | €12,464 | +€344 | +2.8% |
| Gross operating margin | 9900 | €98,669 | €84,061 | -€14,608 | -14.8% |
| Operating profit (loss) | 9901 | €73,750 | €53,776 | -€19,974 | -27.1% |
| Financial charges | 65/66B | €1,944 | €1,651 | -€292 | -15.0% |
| Recurring financial charges | 65 | €1,944 | €1,651 | -€292 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €71,807 | €52,125 | -€19,682 | -27.4% |
| Income taxes | 67/77 | €18,133 | €14,333 | -€3,800 | -21.0% |
| Profit (loss) for the period | 9904 | €53,674 | €37,792 | -€15,882 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,674 | €37,792 | -€15,882 | -29.6% |
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 21 October 2026 via checked.be.