ABBOT KINNEY: 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.
ABBOT KINNEY
Largest movements
- Receivables within one year +€257,143
up €257,143 (+54.9%), from €468,739 to €725,882
of which Trade receivables: +€305,117
- Intangible fixed assets +€43,841
new in 2025: €43,841
- Cash +€29,254
up €29,254 (+82.9%), from €35,272 to €64,526
mainly Net result for the year (+€724,482) and Tax, wage and social debts (+€14,973)
- Tangible fixed assets +€22,154
new in 2025: €22,154
of which Furniture and vehicles: +€18,244
- Profit (loss) carried forward +€724,482
up €724,482, from -€27,357 to €697,125
- Other debts -€402,347
down €402,347 (-98.5%), from €408,441 to €6,094
- Tax, wage and social debts +€14,973
new in 2025: €14,973
of which Remuneration and social security: +€12,402
- Trade debts +€11,677
up €11,677 (+11.9%), from €97,731 to €109,408
- Financial income +€700,007
up €700,007 (+2,333,356,533%), from €0 to €700,007
- Gross operating margin +€179,204
up €179,204, from -€27,352 to €151,852
- Staff costs +€119,271
new in 2025: €119,271
- Depreciation +€4,910
new in 2025: €4,910
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 | €585,011 | €937,403 | +€352,391 | +60.2% |
| Fixed assets | 21/28 | €81,000 | €146,995 | +€65,995 | +81.5% |
| Intangible fixed assets | 21 | - | €43,841 | +€43,841 | |
| Tangible fixed assets | 22/27 | - | €22,154 | +€22,154 | |
| Furniture and vehicles | 24 | - | €18,244 | +€18,244 | |
| Other tangible fixed assets | 26 | - | €3,910 | +€3,910 | |
| Financial fixed assets | 28 | €81,000 | €81,000 | = | 0.0% |
| Current assets | 29/58 | €504,011 | €790,408 | +€286,397 | +56.8% |
| Amounts receivable within one year | 40/41 | €468,739 | €725,882 | +€257,143 | +54.9% |
| Trade receivables | 40 | €189,806 | €494,922 | +€305,117 | +161% |
| Other amounts receivable | 41 | €278,933 | €230,960 | -€47,974 | -17.2% |
| Cash at bank and in hand | 54/58 | €35,272 | €64,526 | +€29,254 | +82.9% |
| Total equity and liabilities | 10/49 | €585,011 | €937,403 | +€352,391 | +60.2% |
| Equity | 10/15 | €77,644 | €802,125 | +€724,482 | +933% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,357 | €697,125 | +€724,482 | |
| Amounts payable | 17/49 | €507,368 | €135,278 | -€372,090 | -73.3% |
| Amounts payable within one year | 42/48 | €507,368 | €135,278 | -€372,090 | -73.3% |
| Financial debts | 43 | €1,196 | €4,802 | +€3,606 | +302% |
| Credit institutions | 430/8 | €1,196 | €4,802 | +€3,606 | +302% |
| Trade debts | 44 | €97,731 | €109,408 | +€11,677 | +11.9% |
| Suppliers | 440/4 | €97,731 | €109,408 | +€11,677 | +11.9% |
| Taxes, remuneration and social security | 45 | - | €14,973 | +€14,973 | |
| Taxes | 450/3 | - | €2,571 | +€2,571 | |
| Remuneration and social security | 454/9 | - | €12,402 | +€12,402 | |
| Other amounts payable | 47/48 | €408,441 | €6,094 | -€402,347 | -98.5% |
| Remuneration, social security and pensions | 62 | - | €119,271 | +€119,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,910 | +€4,910 | |
| Other operating charges | 640/8 | - | €1,226 | +€1,226 | |
| Non-recurring operating charges | 66A | - | €439 | +€439 | |
| Gross operating margin | 9900 | -€27,352 | €151,852 | +€179,204 | |
| Operating profit (loss) | 9901 | -€27,352 | €26,005 | +€53,357 | |
| Financial income | 75/76B | €0 | €700,007 | +€700,007 | +2,333,356,533% |
| Recurring financial income | 75 | €0 | €700,007 | +€700,007 | +2,333,356,533% |
| Financial charges | 65/66B | €4 | €425 | +€420 | +10,059% |
| Recurring financial charges | 65 | €4 | €425 | +€420 | +10,059% |
| Profit (loss) for the period before taxes | 9903 | -€27,357 | €725,587 | +€752,944 | |
| Income taxes | 67/77 | - | €1,105 | +€1,105 | |
| Profit (loss) for the period | 9904 | -€27,357 | €724,482 | +€751,838 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,357 | €724,482 | +€751,838 |
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 19 October 2026 via checked.be.