ABBOTT: what changed
Two fiscal 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
ABBOTT
NACE 46.460, Wholesale of pharmaceutical and medical goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€369.8m
2024 · -€5.4m+€375.2m
Equity
€2.10bn
2024 · €2.11bn-€3.2m
Cash
€1.1m
2024 · €2.6m-€1.5m
Balance sheet total
€2.34bn
2024 · €2.34bn-€1.0m
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Contributions -€369.5m
down €369.5m (-12.3%), from €3.01bn to €2.65bn
- Profit (loss) carried forward +€366.2m
up €366.2m (+38.4%), from -€953.7m to -€587.5m
Income statement
- Financial income +€369.3m
up €369.3m (+279730.6%), from €132,030 to €369.5m
of which Financial income: +€369.3m
- Turnover +€7.3m
up €7.3m (+7.4%), from €98.3m to €105.6m
- Goods and materials +€4.7m
up €4.7m (+6.6%), from €71.8m to €76.5m
of which Purchases: +€4.5m
- Financial charges -€2.8m
down €2.8m (-37.1%), from €7.6m to €4.8m
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
-€5.4m
Turnover
+€7.3m
Other operating income
-€5,486
Goods and materials
-€4.7m
Services and other goods
+€7,059
Staff costs
-€748,934
Depreciation
+€207,539
Write-downs
+€396,827
Provisions
-€193,700
Other operating charges
-€68,202
Other operating items
-€60,530
Financial income
+€369.3m
Financial charges
+€2.8m
Taxes
+€977,861
Result 2025
€369.8m
Cash bridge derived
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
+€371.7m
Investment
-€209,647
Financing
-€373.1m
Cash 2024
€2.6m
From operations (derived)
+€371.7m
Net result for the year
+€369.8m
Depreciation
+€2.5m
Smaller working-capital items
+€910,145
Receivables within one year
-€3.3m
Trade debts
-€2.4m
Tax, wage and social debts
+€1.3m
Other debts
+€2.9m
Investment (derived)
-€209,647
Investment in fixed assets (net)
-€209,647
Financing
-€373.1m
Contributions, distributions and other
-€373.1m
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,339,137,298 | €2,338,136,381 | -€1.0m | 0.0% |
| Fixed assets | 21/28 | €2,297,431,549 | €2,295,123,494 | -€2.3m | -0.1% |
| Intangible fixed assets | 21 | €228,495 | €228,495 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,985,944 | €13,684,959 | -€2.3m | -14.4% |
| Furniture and vehicles | 24 | €251,943 | €282,957 | +€31,014 | +12.3% |
| Other tangible fixed assets | 26 | €15,734,001 | €13,399,302 | -€2.3m | -14.8% |
| Assets under construction and advance payments | 27 | - | €2,700 | +€2,700 | |
| Financial fixed assets | 28 | €2,281,217,110 | €2,281,210,040 | -€7,070 | 0.0% |
| Affiliated companies | 280/1 | €2,280,122,535 | €2,280,122,535 | = | 0.0% |
| Participating interests | 280 | €2,280,122,535 | €2,280,122,535 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,094,575 | €1,087,505 | -€7,070 | -0.6% |
| Amounts receivable and cash guarantees | 285/8 | €1,094,575 | €1,087,505 | -€7,070 | -0.6% |
| Current assets | 29/58 | €41,705,749 | €43,012,887 | +€1.3m | +3.1% |
| Stocks and contracts in progress | 3 | €1,141,040 | €650,893 | -€490,147 | -43.0% |
| Stocks | 30/36 | €1,141,040 | €650,893 | -€490,147 | -43.0% |
| Goods purchased for resale | 34 | €1,141,040 | €650,893 | -€490,147 | -43.0% |
| Amounts receivable within one year | 40/41 | €37,767,718 | €41,062,238 | +€3.3m | +8.7% |
| Trade receivables | 40 | €37,554,154 | €40,978,362 | +€3.4m | +9.1% |
| Other amounts receivable | 41 | €213,564 | €83,876 | -€129,688 | -60.7% |
| Cash at bank and in hand | 54/58 | €2,596,730 | €1,076,318 | -€1.5m | -58.6% |
| Deferred charges and accrued income | 490/1 | €200,261 | €223,438 | +€23,177 | +11.6% |
| Total equity and liabilities | 10/49 | €2,339,137,298 | €2,338,136,381 | -€1.0m | 0.0% |
| Equity | 10/15 | €2,108,051,570 | €2,104,805,504 | -€3.2m | -0.2% |
| Contributions | 10/11 | €3,014,624,057 | €2,645,169,512 | -€369.5m | -12.3% |
| Capital | 10 | €3,014,624,057 | €2,645,169,512 | -€369.5m | -12.3% |
| Issued capital | 100 | €3,014,624,057 | €2,645,169,512 | -€369.5m | -12.3% |
| Reserves | 13 | €47,136,843 | €47,136,843 | = | 0.0% |
| Non-distributable reserves | 130/1 | €47,136,843 | €47,136,843 | = | 0.0% |
| Legal reserve | 130 | €47,135,410 | €47,135,410 | = | 0.0% |
| Other | 1319 | €1,433 | €1,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€953,709,330 | -€587,500,851 | +€366.2m | +38.4% |
| Provisions and deferred taxes | 16 | €1,004,289 | €1,224,082 | +€219,793 | +21.9% |
| Provisions for liabilities and charges | 160/5 | €1,004,289 | €1,224,082 | +€219,793 | +21.9% |
| Other liabilities and charges | 164/5 | €1,004,289 | €1,224,082 | +€219,793 | +21.9% |
| Amounts payable | 17/49 | €230,081,439 | €232,106,795 | +€2.0m | +0.9% |
| Amounts payable within one year | 42/48 | €229,081,754 | €230,883,728 | +€1.8m | +0.8% |
| Trade debts | 44 | €15,526,089 | €13,102,569 | -€2.4m | -15.6% |
| Suppliers | 440/4 | €15,526,089 | €13,102,569 | -€2.4m | -15.6% |
| Taxes, remuneration and social security | 45 | €3,872,654 | €5,201,413 | +€1.3m | +34.3% |
| Taxes | 450/3 | €304,589 | €1,169,968 | +€865,379 | +284.1% |
| Remuneration and social security | 454/9 | €3,568,065 | €4,031,445 | +€463,380 | +13.0% |
| Other amounts payable | 47/48 | €209,683,011 | €212,579,746 | +€2.9m | +1.4% |
| Accrued charges and deferred income | 492/3 | €999,685 | €1,223,067 | +€223,382 | +22.3% |
| Operating income | 70/76A | €100,001,138 | €107,282,754 | +€7.3m | +7.3% |
| Turnover | 70 | €98,335,821 | €105,622,923 | +€7.3m | +7.4% |
| Other operating income | 74 | €1,665,317 | €1,659,831 | -€5,486 | -0.3% |
| Operating charges | 60/66A | €97,780,661 | €102,975,641 | +€5.2m | +5.3% |
| Goods for resale, raw materials and consumables | 60 | €71,803,503 | €76,538,542 | +€4.7m | +6.6% |
| Purchases | 600/8 | €70,913,116 | €75,432,481 | +€4.5m | +6.4% |
| Change in stocks: decrease (increase) | 609 | €890,387 | €1,106,061 | +€215,674 | +24.2% |
| Services and other goods | 61 | €9,876,749 | €9,869,690 | -€7,059 | -0.1% |
| Remuneration, social security and pensions | 62 | €12,970,911 | €13,719,845 | +€748,934 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,725,241 | €2,517,702 | -€207,539 | -7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €226,114 | -€170,713 | -€396,827 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€14,196 | €179,504 | +€193,700 | |
| Other operating charges | 640/8 | €189,299 | €257,501 | +€68,202 | +36.0% |
| Non-recurring operating charges | 66A | €3,040 | €63,570 | +€60,530 | +1991.1% |
| Operating profit (loss) | 9901 | €2,220,477 | €4,307,113 | +€2.1m | +94.0% |
| Financial income | 75/76B | €132,030 | €369,460,315 | +€369.3m | +279730.6% |
| Recurring financial income | 75 | €132,030 | €369,454,545 | +€369.3m | +279726.2% |
| Income from financial fixed assets | 750 | - | €369,454,545 | +€369.5m | |
| Other financial income | 752/9 | €132,030 | - | -€132,030 | |
| Non-recurring financial income | 76B | - | €5,770 | +€5,770 | |
| Financial charges | 65/66B | €7,632,637 | €4,802,117 | -€2.8m | -37.1% |
| Recurring financial charges | 65 | €7,632,637 | €4,802,117 | -€2.8m | -37.1% |
| Debt charges | 650 | €7,601,392 | €4,738,968 | -€2.9m | -37.7% |
| Other financial charges | 652/9 | €31,245 | €63,149 | +€31,904 | +102.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,280,130 | €368,965,311 | +€374.2m | |
| Income taxes | 67/77 | €137,733 | -€840,128 | -€977,861 | |
| Taxes | 670/3 | €137,733 | - | -€137,733 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €840,128 | +€840,128 | |
| Profit (loss) for the period | 9904 | -€5,417,863 | €369,805,439 | +€375.2m | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,417,863 | €369,805,439 | +€375.2m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.