ABDY BILLE: 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.
ABDY BILLE
Largest movements
- Receivables within one year +€35,781
up €35,781 (+1,101%), from €3,251 to €39,032
of which Trade receivables: +€33,223
- Cash -€14,697
down €14,697 (-75.6%), from €19,440 to €4,743
mainly Receivables within one year (-€35,781) and Other debts (-€10,602)
- Tangible fixed assets -€5,934
down €5,934 (-18.3%), from €32,438 to €26,504
- Trade debts +€30,247
up €30,247 (+1,414%), from €2,140 to €32,387
- Other debts -€10,602
down €10,602 (-13.6%), from €77,673 to €67,071
- Tax, wage and social debts -€6,225
down €6,225 (-98.1%), from €6,345 to €120
- Profit (loss) carried forward +€2,066
up €2,066 (+1.3%), from -€156,792 to -€154,726
- Gross operating margin -€21,527
down €21,527 (-56.0%), from €38,470 to €16,943
- Depreciation +€1,070
up €1,070 (+7.8%), from €13,676 to €14,746
- Financial charges -€695
down €695 (-78.8%), from €882 to €187
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 | €55,366 | €70,852 | +€15,487 | +28.0% |
| Fixed assets | 21/28 | €32,634 | €26,700 | -€5,934 | -18.2% |
| Tangible fixed assets | 22/27 | €32,438 | €26,504 | -€5,934 | -18.3% |
| Land and buildings | 22 | €3,768 | €3,021 | -€747 | -19.8% |
| Plant, machinery and equipment | 23 | €20,846 | €18,471 | -€2,374 | -11.4% |
| Furniture and vehicles | 24 | €7,824 | €5,011 | -€2,813 | -35.9% |
| Financial fixed assets | 28 | €196 | €196 | = | 0.0% |
| Current assets | 29/58 | €22,732 | €44,153 | +€21,421 | +94.2% |
| Amounts receivable within one year | 40/41 | €3,251 | €39,032 | +€35,781 | +1,101% |
| Trade receivables | 40 | €3,246 | €36,470 | +€33,223 | +1,023% |
| Other amounts receivable | 41 | €5 | €2,562 | +€2,558 | +55,483% |
| Cash at bank and in hand | 54/58 | €19,440 | €4,743 | -€14,697 | -75.6% |
| Deferred charges and accrued income | 490/1 | €40 | €378 | +€337 | +835% |
| Total equity and liabilities | 10/49 | €55,366 | €70,852 | +€15,487 | +28.0% |
| Equity | 10/15 | -€136,792 | -€134,726 | +€2,066 | +1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,792 | -€154,726 | +€2,066 | +1.3% |
| Amounts payable | 17/49 | €192,157 | €205,578 | +€13,421 | +7.0% |
| Amounts payable after more than one year | 17 | €106,000 | €106,000 | = | 0.0% |
| Financial debts | 170/4 | €106,000 | €106,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,157 | €99,578 | +€13,421 | +15.6% |
| Trade debts | 44 | €2,140 | €32,387 | +€30,247 | +1,414% |
| Suppliers | 440/4 | €2,140 | €32,387 | +€30,247 | +1,414% |
| Taxes, remuneration and social security | 45 | €6,345 | €120 | -€6,225 | -98.1% |
| Taxes | 450/3 | €6,345 | €120 | -€6,225 | -98.1% |
| Other amounts payable | 47/48 | €77,673 | €67,071 | -€10,602 | -13.6% |
| Non-recurring operating income | 76A | €18,896 | - | -€18,896 | |
| Remuneration, social security and pensions | 62 | €323 | €52 | -€271 | -83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,676 | €14,746 | +€1,070 | +7.8% |
| Other operating charges | 640/8 | €282 | €19 | -€263 | -93.3% |
| Non-recurring operating charges | 66A | €4,641 | - | -€4,641 | |
| Gross operating margin | 9900 | €38,470 | €16,943 | -€21,527 | -56.0% |
| Operating profit (loss) | 9901 | €19,547 | €2,127 | -€17,420 | -89.1% |
| Financial income | 75/76B | €16 | €126 | +€110 | +685% |
| Recurring financial income | 75 | €16 | €126 | +€110 | +685% |
| Financial charges | 65/66B | €882 | €187 | -€695 | -78.8% |
| Recurring financial charges | 65 | €882 | €187 | -€695 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €18,682 | €2,066 | -€16,616 | -88.9% |
| Income taxes | 67/77 | €120 | - | -€120 | |
| Profit (loss) for the period | 9904 | €18,562 | €2,066 | -€16,496 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,562 | €2,066 | -€16,496 | -88.9% |
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 27 October 2026 via checked.be.