ABBIN: 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.
What changed
ABBIN
NACE 46.900, Non-specialised wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€47,565
2024 · €46,902+€662
Equity
€298,088
2024 · €330,524-€32,435
Cash
€74,493
2024 · €67,880+€6,613
Balance sheet total
€1.0m
2024 · €1.1m-€96,284
Largest movements
Assets
- Receivables after one year -€66,667
down €66,667 (-12.4%), from €538,889 to €472,222
- Tangible fixed assets -€30,175
down €30,175 (-6.8%), from €447,005 to €416,830
of which Land and buildings: -€23,782
Equity and liabilities
- Debts after one year -€66,667
down €66,667 (-12.4%), from €538,889 to €472,222
- Reserves -€32,435
down €32,435 (-14.1%), from €230,524 to €198,088
of which Distributable reserves: -€20,671
Income statement
- Turnover +€120,000
new in 2025: €120,000
- Purchases and services +€6,988
new in 2025: €6,988
- Gross operating margin +€2,729
up €2,729 (+2.5%), from €110,283 to €113,012
- Financial income -€1,352
down €1,352 (-11.3%), from €11,934 to €10,582
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.
Result 2024
€46,902
Gross operating margin
+€2,729
Depreciation
+€822
Other operating charges
-€457
Financial income
-€1,352
Financial charges
-€961
Taxes
-€119
Result 2025
€47,565
raises the resultlowers the result
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.
From operations
+€153,280
Investment
€0
Financing
-€146,667
Cash 2024
€67,880
From operations (derived)
+€153,280
Net result for the year
+€47,565
Depreciation
+€30,175
Receivables after one year
+€66,667
Receivables within one year
+€6,055
Provisions
-€3,922
Smaller working-capital items
+€48
Tax, wage and social debts
+€917
Other debts
+€5,775
Financing
-€146,667
Debts after one year
-€66,667
Contributions, distributions and other
-€80,000
Cash 2025
€74,493
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,128,396 | €1,032,112 | -€96,284 | -8.5% |
| Fixed assets | 21/28 | €447,005 | €416,830 | -€30,175 | -6.8% |
| Tangible fixed assets | 22/27 | €447,005 | €416,830 | -€30,175 | -6.8% |
| Land and buildings | 22 | €391,116 | €367,334 | -€23,782 | -6.1% |
| Plant, machinery and equipment | 23 | €55,889 | €49,496 | -€6,393 | -11.4% |
| Current assets | 29/58 | €681,391 | €615,282 | -€66,109 | -9.7% |
| Amounts receivable after more than one year | 29 | €538,889 | €472,222 | -€66,667 | -12.4% |
| Other amounts receivable | 291 | €538,889 | €472,222 | -€66,667 | -12.4% |
| Amounts receivable within one year | 40/41 | €74,622 | €68,567 | -€6,055 | -8.1% |
| Other amounts receivable | 41 | €74,622 | €68,567 | -€6,055 | -8.1% |
| Cash at bank and in hand | 54/58 | €67,880 | €74,493 | +€6,613 | +9.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,128,396 | €1,032,112 | -€96,284 | -8.5% |
| Equity | 10/15 | €330,524 | €298,088 | -€32,435 | -9.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €230,524 | €198,088 | -€32,435 | -14.1% |
| Tax-exempt reserves | 132 | €157,352 | €145,588 | -€11,765 | -7.5% |
| Distributable reserves | 133 | €73,172 | €52,501 | -€20,671 | -28.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €27,451 | €23,529 | -€3,922 | -14.3% |
| Deferred taxes | 168 | €27,451 | €23,529 | -€3,922 | -14.3% |
| Amounts payable | 17/49 | €770,421 | €710,494 | -€59,927 | -7.8% |
| Amounts payable after more than one year | 17 | €538,889 | €472,222 | -€66,667 | -12.4% |
| Financial debts | 170/4 | €538,889 | €472,222 | -€66,667 | -12.4% |
| Amounts payable within one year | 42/48 | €225,030 | €231,873 | +€6,843 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €66,667 | €66,667 | = | 0.0% |
| Trade debts | 44 | €1,605 | €1,756 | +€151 | +9.4% |
| Suppliers | 440/4 | €1,605 | €1,756 | +€151 | +9.4% |
| Taxes, remuneration and social security | 45 | - | €917 | +€917 | |
| Taxes | 450/3 | - | €917 | +€917 | |
| Other amounts payable | 47/48 | €156,758 | €162,534 | +€5,775 | +3.7% |
| Accrued charges and deferred income | 492/3 | €6,503 | €6,399 | -€103 | -1.6% |
| Turnover | 70 | - | €120,000 | +€120,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,988 | +€6,988 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,997 | €30,175 | -€822 | -2.7% |
| Other operating charges | 640/8 | €13,271 | €13,728 | +€457 | +3.4% |
| Gross operating margin | 9900 | €110,283 | €113,012 | +€2,729 | +2.5% |
| Operating profit (loss) | 9901 | €66,015 | €69,109 | +€3,094 | +4.7% |
| Financial income | 75/76B | €11,934 | €10,582 | -€1,352 | -11.3% |
| Recurring financial income | 75 | €11,934 | €10,582 | -€1,352 | -11.3% |
| Financial charges | 65/66B | €15,242 | €16,202 | +€961 | +6.3% |
| Recurring financial charges | 65 | €15,242 | €16,202 | +€961 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €62,707 | €63,489 | +€782 | +1.2% |
| Transfer from deferred taxes | 780 | €3,922 | €3,922 | = | 0.0% |
| Income taxes | 67/77 | €19,726 | €19,845 | +€119 | +0.6% |
| Profit (loss) for the period | 9904 | €46,902 | €47,565 | +€662 | +1.4% |
| Transfer from tax-exempt reserves | 789 | €11,765 | €11,765 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,667 | €59,329 | +€662 | +1.1% |
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 14 October 2026 via checked.be.