ABDA LILLY: 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.
ABDA LILLY
Largest movements
- Cash -€13,536
down €13,536 (-67.9%), from €19,923 to €6,387
mainly Net result for the year (-€64,508) and Trade debts (-€16,746)
- Receivables within one year +€4,298
up €4,298 (+3.2%), from €132,885 to €137,183
of which Other amounts receivable: +€15,750
- Tax, wage and social debts +€74,750
up €74,750 (+113%), from €66,133 to €140,883
of which Taxes: +€55,860
- Profit (loss) carried forward -€64,508
down €64,508, from €26,632 to -€37,876
- Trade debts -€16,746
down €16,746 (-38.2%), from €43,839 to €27,093
- Other debts -€3,949
down €3,949 (-65.7%), from €6,009 to €2,060
- Gross operating margin -€95,744
down €95,744 (-48.5%), from €197,363 to €101,619
- Staff costs -€27,101
down €27,101 (-14.4%), from €187,732 to €160,631
- Taxes -€6,104
down €6,104, from €4,354 to -€1,750
- Financial charges +€2,716
up €2,716 (+105%), from €2,577 to €5,293
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 | €166,647 | €156,195 | -€10,453 | -6.3% |
| Fixed assets | 21/28 | €2,624 | €1,555 | -€1,069 | -40.7% |
| Tangible fixed assets | 22/27 | €1,090 | €21 | -€1,069 | -98.1% |
| Furniture and vehicles | 24 | €1,090 | €21 | -€1,069 | -98.1% |
| Financial fixed assets | 28 | €1,534 | €1,534 | = | 0.0% |
| Current assets | 29/58 | €164,023 | €154,640 | -€9,383 | -5.7% |
| Amounts receivable within one year | 40/41 | €132,885 | €137,183 | +€4,298 | +3.2% |
| Trade receivables | 40 | €67,441 | €55,990 | -€11,452 | -17.0% |
| Other amounts receivable | 41 | €65,443 | €81,193 | +€15,750 | +24.1% |
| Cash at bank and in hand | 54/58 | €19,923 | €6,387 | -€13,536 | -67.9% |
| Deferred charges and accrued income | 490/1 | €11,216 | €11,069 | -€146 | -1.3% |
| Total equity and liabilities | 10/49 | €166,647 | €156,195 | -€10,453 | -6.3% |
| Equity | 10/15 | €50,666 | -€13,842 | -€64,508 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €5,434 | €5,434 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,574 | €3,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,632 | -€37,876 | -€64,508 | |
| Amounts payable | 17/49 | €115,982 | €170,037 | +€54,055 | +46.6% |
| Amounts payable within one year | 42/48 | €115,982 | €170,037 | +€54,055 | +46.6% |
| Trade debts | 44 | €43,839 | €27,093 | -€16,746 | -38.2% |
| Suppliers | 440/4 | €43,839 | €27,093 | -€16,746 | -38.2% |
| Taxes, remuneration and social security | 45 | €66,133 | €140,883 | +€74,750 | +113% |
| Taxes | 450/3 | €19,550 | €75,410 | +€55,860 | +286% |
| Remuneration and social security | 454/9 | €46,583 | €65,474 | +€18,890 | +40.6% |
| Other amounts payable | 47/48 | €6,009 | €2,060 | -€3,949 | -65.7% |
| Remuneration, social security and pensions | 62 | €187,732 | €160,631 | -€27,101 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,283 | €1,069 | -€213 | -16.6% |
| Other operating charges | 640/8 | €732 | €891 | +€159 | +21.7% |
| Gross operating margin | 9900 | €197,363 | €101,619 | -€95,744 | -48.5% |
| Operating profit (loss) | 9901 | €7,616 | -€60,973 | -€68,589 | |
| Financial income | 75/76B | €13 | €7 | -€5 | -41.3% |
| Recurring financial income | 75 | €13 | €7 | -€5 | -41.3% |
| Financial charges | 65/66B | €2,577 | €5,293 | +€2,716 | +105% |
| Recurring financial charges | 65 | €2,577 | €5,293 | +€2,716 | +105% |
| Profit (loss) for the period before taxes | 9903 | €5,052 | -€66,258 | -€71,310 | |
| Income taxes | 67/77 | €4,354 | -€1,750 | -€6,104 | |
| Profit (loss) for the period | 9904 | €699 | -€64,508 | -€65,206 | |
| Profit (loss) for the period to be appropriated | 9905 | €699 | -€64,508 | -€65,206 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.