ABBIO: 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.
ABBIO
Largest movements
- Receivables within one year -€239,664
down €239,664 (-57.9%), from €413,990 to €174,326
of which Trade receivables: -€259,664
- Cash -€152,174
down €152,174 (-41.6%), from €365,956 to €213,782
mainly Other debts (-€269,954) and Net result for the year (-€97,527)
- Other debts -€269,954
down €269,954 (-100%), from €269,954 to €0
- Profit (loss) carried forward -€97,527
down €97,527 (-276%), from -€35,332 to -€132,859
- Accrued charges and deferred income -€17,531
down €17,531 (-100%), from €17,531 to €0
- Current portion of long-term debt +€15,344
up €15,344 (+4.6%), from €332,500 to €347,844
- Tax, wage and social debts -€14,094
down €14,094 (-83.8%), from €16,811 to €2,716
- Gross operating margin -€201,921
down €201,921, from €104,841 to -€97,079
- Purchases and services +€182,462
up €182,462 (+36.5%), from €499,392 to €681,854
- Turnover -€34,490
down €34,490 (-5.7%), from €604,234 to €569,744
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 | €782,047 | €388,415 | -€393,632 | -50.3% |
| Current assets | 29/58 | €782,047 | €388,415 | -€393,632 | -50.3% |
| Amounts receivable within one year | 40/41 | €413,990 | €174,326 | -€239,664 | -57.9% |
| Trade receivables | 40 | €413,990 | €154,326 | -€259,664 | -62.7% |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €365,956 | €213,782 | -€152,174 | -41.6% |
| Deferred charges and accrued income | 490/1 | €2,101 | €307 | -€1,794 | -85.4% |
| Total equity and liabilities | 10/49 | €782,047 | €388,415 | -€393,632 | -50.3% |
| Equity | 10/15 | €9,668 | -€87,859 | -€97,527 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,332 | -€132,859 | -€97,527 | -276% |
| Amounts payable | 17/49 | €772,379 | €476,274 | -€296,105 | -38.3% |
| Amounts payable within one year | 42/48 | €754,849 | €476,274 | -€278,575 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €332,500 | €347,844 | +€15,344 | +4.6% |
| Trade debts | 44 | €135,584 | €125,713 | -€9,870 | -7.3% |
| Suppliers | 440/4 | €135,584 | €125,713 | -€9,870 | -7.3% |
| Taxes, remuneration and social security | 45 | €16,811 | €2,716 | -€14,094 | -83.8% |
| Taxes | 450/3 | €16,811 | €2,716 | -€14,094 | -83.8% |
| Other amounts payable | 47/48 | €269,954 | €0 | -€269,954 | -100% |
| Accrued charges and deferred income | 492/3 | €17,531 | €0 | -€17,531 | -100% |
| Turnover | 70 | €604,234 | €569,744 | -€34,490 | -5.7% |
| Non-recurring operating income | 76A | €0 | €15,031 | +€15,031 | |
| Goods, raw materials, services and sundry goods | 60/61 | €499,392 | €681,854 | +€182,462 | +36.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €5,561 | €0 | -€5,561 | -100% |
| Gross operating margin | 9900 | €104,841 | -€97,079 | -€201,921 | |
| Operating profit (loss) | 9901 | €98,893 | -€97,479 | -€196,372 | |
| Financial charges | 65/66B | €2,244 | €48 | -€2,196 | -97.9% |
| Recurring financial charges | 65 | €2,244 | €48 | -€2,196 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | €96,649 | -€97,527 | -€194,176 | |
| Profit (loss) for the period | 9904 | €96,649 | -€97,527 | -€194,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,649 | -€97,527 | -€194,176 |
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 15 October 2026 via checked.be.