ABDU: 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.
ABDU
Largest movements
- Deferred charges and accrued income -€50,036
down €50,036 (-88.0%), from €56,850 to €6,814
- Receivables within one year -€31,154
down €31,154 (-11.6%), from €267,913 to €236,759
of which Trade receivables: -€133,420
- Cash +€28,088
up €28,088 (+311%), from €9,017 to €37,105
mainly Trade debts (+€101,006) and Deferred charges and accrued income (+€50,036)
- Tangible fixed assets -€5,670
down €5,670 (-7.7%), from €73,473 to €67,803
of which Furniture and vehicles: -€4,814
- Trade debts +€101,006
up €101,006 (+1,231%), from €8,205 to €109,212
- Other debts -€91,240
no longer reported in 2025 (was €91,240)
- Debts after one year -€43,903
no longer reported in 2025 (was €43,903)
- Current portion of long-term debt -€26,043
no longer reported in 2025 (was €26,043)
- Gross operating margin +€59,953
up €59,953 (+39.7%), from €151,086 to €211,039
- Staff costs +€45,478
up €45,478 (+37.9%), from €119,889 to €165,367
- Depreciation +€9,083
up €9,083 (+43.8%), from €20,749 to €29,833
- Taxes +€3,579
up €3,579 (+82.9%), from €4,314 to €7,893
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 | €416,352 | €357,581 | -€58,772 | -14.1% |
| Fixed assets | 21/28 | €82,573 | €76,903 | -€5,670 | -6.9% |
| Tangible fixed assets | 22/27 | €73,473 | €67,803 | -€5,670 | -7.7% |
| Land and buildings | 22 | €3,415 | €2,111 | -€1,304 | -38.2% |
| Plant, machinery and equipment | 23 | €3,488 | €5,595 | +€2,107 | +60.4% |
| Furniture and vehicles | 24 | €52,629 | €47,815 | -€4,814 | -9.1% |
| Other tangible fixed assets | 26 | €13,941 | €12,282 | -€1,659 | -11.9% |
| Financial fixed assets | 28 | €9,100 | €9,100 | = | 0.0% |
| Current assets | 29/58 | €333,780 | €280,678 | -€53,102 | -15.9% |
| Amounts receivable within one year | 40/41 | €267,913 | €236,759 | -€31,154 | -11.6% |
| Trade receivables | 40 | €222,230 | €88,810 | -€133,420 | -60.0% |
| Other amounts receivable | 41 | €45,682 | €147,948 | +€102,266 | +224% |
| Cash at bank and in hand | 54/58 | €9,017 | €37,105 | +€28,088 | +311% |
| Deferred charges and accrued income | 490/1 | €56,850 | €6,814 | -€50,036 | -88.0% |
| Total equity and liabilities | 10/49 | €416,352 | €357,581 | -€58,772 | -14.1% |
| Equity | 10/15 | €218,809 | €220,972 | +€2,162 | +1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €198,809 | €200,972 | +€2,162 | +1.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €196,809 | €198,972 | +€2,162 | +1.1% |
| Amounts payable | 17/49 | €197,543 | €136,609 | -€60,934 | -30.8% |
| Amounts payable after more than one year | 17 | €43,903 | - | -€43,903 | |
| Financial debts | 170/4 | €43,903 | - | -€43,903 | |
| Amounts payable within one year | 42/48 | €153,640 | €136,609 | -€17,031 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €26,043 | - | -€26,043 | |
| Trade debts | 44 | €8,205 | €109,212 | +€101,006 | +1,231% |
| Suppliers | 440/4 | €8,205 | €109,212 | +€101,006 | +1,231% |
| Taxes, remuneration and social security | 45 | €28,151 | €27,397 | -€754 | -2.7% |
| Taxes | 450/3 | €16,494 | €11,059 | -€5,435 | -33.0% |
| Remuneration and social security | 454/9 | €11,657 | €16,339 | +€4,681 | +40.2% |
| Other amounts payable | 47/48 | €91,240 | - | -€91,240 | |
| Non-recurring operating income | 76A | - | €462 | +€462 | |
| Remuneration, social security and pensions | 62 | €119,889 | €165,367 | +€45,478 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,749 | €29,833 | +€9,083 | +43.8% |
| Other operating charges | 640/8 | €1,252 | €2,135 | +€883 | +70.5% |
| Non-recurring operating charges | 66A | - | €495 | +€495 | |
| Gross operating margin | 9900 | €151,086 | €211,039 | +€59,953 | +39.7% |
| Operating profit (loss) | 9901 | €9,196 | €13,209 | +€4,014 | +43.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +4,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +4,000% |
| Financial charges | 65/66B | €3,577 | €3,154 | -€423 | -11.8% |
| Recurring financial charges | 65 | €3,577 | €3,154 | -€423 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €5,619 | €10,055 | +€4,437 | +79.0% |
| Income taxes | 67/77 | €4,314 | €7,893 | +€3,579 | +82.9% |
| Profit (loss) for the period | 9904 | €1,304 | €2,162 | +€858 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,304 | €2,162 | +€858 | +65.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.