Abcon: 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.
Abcon
Largest movements
- Receivables within one year +€94,790
up €94,790 (+518%), from €18,313 to €113,103
of which Other amounts receivable: +€93,388
- Cash -€53,711
down €53,711 (-53.9%), from €99,579 to €45,867
mainly Contributions, distributions and other (-€122,729) and Receivables within one year (-€94,790)
- Receivables after one year -€5,500
down €5,500 (-23.1%), from €23,833 to €18,333
- Other debts +€122,541
up €122,541 (+65,136%), from €188 to €122,729
- Reserves -€96,790
down €96,790 (-78.9%), from €122,729 to €25,940
- Tax, wage and social debts +€8,758
up €8,758 (+41.0%), from €21,383 to €30,142
of which Taxes: +€5,548
- Trade debts +€1,883
up €1,883 (+146%), from €1,288 to €3,170
- Other operating charges +€24,458
up €24,458 (+4,250%), from €576 to €25,034
- Taxes -€3,066
down €3,066 (-22.2%), from €13,787 to €10,721
- Financial income +€2,536
up €2,536 (+2,817,644%), from €0 to €2,536
- Gross operating margin +€1,664
up €1,664 (+2.6%), from €64,430 to €66,093
- Financial charges +€1,578
up €1,578 (+66.5%), from €2,371 to €3,949
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 | €148,589 | €184,981 | +€36,392 | +24.5% |
| Fixed assets | 21/28 | €6,864 | €7,677 | +€814 | +11.9% |
| Tangible fixed assets | 22/27 | €6,864 | €7,677 | +€814 | +11.9% |
| Plant, machinery and equipment | 23 | €3,221 | €5,137 | +€1,916 | +59.5% |
| Furniture and vehicles | 24 | €2,656 | €2,054 | -€602 | -22.7% |
| Other tangible fixed assets | 26 | €986 | €486 | -€500 | -50.7% |
| Current assets | 29/58 | €141,725 | €177,304 | +€35,579 | +25.1% |
| Amounts receivable after more than one year | 29 | €23,833 | €18,333 | -€5,500 | -23.1% |
| Other amounts receivable | 291 | €23,833 | €18,333 | -€5,500 | -23.1% |
| Amounts receivable within one year | 40/41 | €18,313 | €113,103 | +€94,790 | +518% |
| Trade receivables | 40 | €18,295 | €19,698 | +€1,403 | +7.7% |
| Other amounts receivable | 41 | €18 | €93,405 | +€93,388 | +523,767% |
| Cash at bank and in hand | 54/58 | €99,579 | €45,867 | -€53,711 | -53.9% |
| Total equity and liabilities | 10/49 | €148,589 | €184,981 | +€36,392 | +24.5% |
| Equity | 10/15 | €125,729 | €28,940 | -€96,790 | -77.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €122,729 | €25,940 | -€96,790 | -78.9% |
| Distributable reserves | 133 | €122,729 | €25,940 | -€96,790 | -78.9% |
| Amounts payable | 17/49 | €22,859 | €156,041 | +€133,182 | +583% |
| Amounts payable within one year | 42/48 | €22,859 | €156,041 | +€133,182 | +583% |
| Trade debts | 44 | €1,288 | €3,170 | +€1,883 | +146% |
| Suppliers | 440/4 | €1,288 | €3,170 | +€1,883 | +146% |
| Taxes, remuneration and social security | 45 | €21,383 | €30,142 | +€8,758 | +41.0% |
| Taxes | 450/3 | €21,383 | €26,932 | +€5,548 | +25.9% |
| Remuneration and social security | 454/9 | - | €3,210 | +€3,210 | |
| Other amounts payable | 47/48 | €188 | €122,729 | +€122,541 | +65,136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,813 | €2,986 | +€1,173 | +64.7% |
| Other operating charges | 640/8 | €576 | €25,034 | +€24,458 | +4,250% |
| Gross operating margin | 9900 | €64,430 | €66,093 | +€1,664 | +2.6% |
| Operating profit (loss) | 9901 | €62,041 | €38,074 | -€23,967 | -38.6% |
| Financial income | 75/76B | €0 | €2,536 | +€2,536 | +2,817,644% |
| Recurring financial income | 75 | €0 | €2,536 | +€2,536 | +2,817,644% |
| Financial charges | 65/66B | €2,371 | €3,949 | +€1,578 | +66.5% |
| Recurring financial charges | 65 | €2,371 | €3,949 | +€1,578 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | €59,670 | €36,661 | -€23,009 | -38.6% |
| Income taxes | 67/77 | €13,787 | €10,721 | -€3,066 | -22.2% |
| Profit (loss) for the period | 9904 | €45,883 | €25,940 | -€19,943 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,883 | €25,940 | -€19,943 | -43.5% |
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 24 October 2026 via checked.be.