ABDO: 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.
ABDO
Largest movements
- Cash +€497
up €497 (+19.6%), from €2,541 to €3,038
mainly Accrued charges and deferred income (+€2,750) and Depreciation (+€1,527)
- Tangible fixed assets +€216
up €216 (+4.3%), from €5,055 to €5,270
of which Furniture and vehicles: +€328
- Receivables within one year +€210
up €210 (+214.2%), from €98 to €308
- Accrued charges and deferred income +€2,750
new in 2025: €2,750
- Profit (loss) carried forward -€1,950
down €1,950 (-23.0%), from -€8,486 to -€10,436
- Depreciation -€1,881
down €1,881 (-55.2%), from €3,409 to €1,527
- Gross operating margin +€1,654
up €1,654, from -€756 to €898
- Financial income -€858
down €858 (-99.5%), from €862 to €4
- Taxes -€460
down €460 (-74.8%), from €615 to €155
- Financial charges +€36
up €36 (+78.7%), from €46 to €83
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,189 | €9,030 | +€841 | +10.3% |
| Fixed assets | 21/28 | €5,055 | €5,270 | +€216 | +4.3% |
| Tangible fixed assets | 22/27 | €5,055 | €5,270 | +€216 | +4.3% |
| Land and buildings | 22 | €3,383 | €3,270 | -€112 | -3.3% |
| Furniture and vehicles | 24 | €1,672 | €2,000 | +€328 | +19.6% |
| Current assets | 29/58 | €3,134 | €3,759 | +€625 | +20.0% |
| Stocks and contracts in progress | 3 | €495 | €413 | -€82 | -16.5% |
| Stocks | 30/36 | €495 | €413 | -€82 | -16.5% |
| Amounts receivable within one year | 40/41 | €98 | €308 | +€210 | +214.2% |
| Trade receivables | 40 | €98 | €308 | +€210 | +214.2% |
| Cash at bank and in hand | 54/58 | €2,541 | €3,038 | +€497 | +19.6% |
| Total equity and liabilities | 10/49 | €8,189 | €9,030 | +€841 | +10.3% |
| Equity | 10/15 | -€8,486 | -€10,436 | -€1,950 | -23.0% |
| Profit (loss) carried forward | 14 | -€8,486 | -€10,436 | -€1,950 | -23.0% |
| Amounts payable | 17/49 | €16,675 | €19,465 | +€2,791 | +16.7% |
| Amounts payable within one year | 42/48 | €16,675 | €16,715 | +€41 | +0.2% |
| Trade debts | 44 | €39 | €11 | -€28 | -71.0% |
| Suppliers | 440/4 | €39 | €11 | -€28 | -71.0% |
| Other amounts payable | 47/48 | €16,636 | €16,704 | +€68 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €2,750 | +€2,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,409 | €1,527 | -€1,881 | -55.2% |
| Other operating charges | 640/8 | €1,055 | €1,087 | +€32 | +3.0% |
| Gross operating margin | 9900 | -€756 | €898 | +€1,654 | |
| Operating profit (loss) | 9901 | -€5,220 | -€1,716 | +€3,504 | +67.1% |
| Financial income | 75/76B | €862 | €4 | -€858 | -99.5% |
| Recurring financial income | 75 | €862 | €4 | -€858 | -99.5% |
| Financial charges | 65/66B | €46 | €83 | +€36 | +78.7% |
| Recurring financial charges | 65 | €46 | €83 | +€36 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,404 | -€1,795 | +€2,609 | +59.2% |
| Income taxes | 67/77 | €615 | €155 | -€460 | -74.8% |
| Profit (loss) for the period | 9904 | -€5,019 | -€1,950 | +€3,069 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,019 | -€1,950 | +€3,069 | +61.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.