ABECO: 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.
ABECO
Largest movements
- Receivables within one year -€3,260
down €3,260 (-92.3%), from €3,534 to €274
of which Trade receivables: -€3,361
- Other debts +€22,717
up €22,717 (+10.8%), from €209,596 to €232,312
- Profit (loss) carried forward -€17,660
down €17,660 (-6.1%), from -€289,605 to -€307,266
- Trade debts -€9,130
down €9,130 (-97.5%), from €9,363 to €233
- Gross operating margin -€2,473
down €2,473 (-20.2%), from -€12,218 to -€14,691
- Other operating charges +€1,338
up €1,338 (+160.9%), from €832 to €2,170
- Depreciation +€555
up €555 (+486.3%), from €114 to €669
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 | €123,941 | €119,252 | -€4,688 | -3.8% |
| Fixed assets | 21/28 | €6,571 | €5,902 | -€669 | -10.2% |
| Tangible fixed assets | 22/27 | €6,571 | €5,902 | -€669 | -10.2% |
| Land and buildings | 22 | €6,571 | €5,902 | -€669 | -10.2% |
| Current assets | 29/58 | €117,370 | €113,350 | -€4,020 | -3.4% |
| Stocks and contracts in progress | 3 | €111,895 | €111,895 | = | 0.0% |
| Stocks | 30/36 | €111,895 | €111,895 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,534 | €274 | -€3,260 | -92.3% |
| Trade receivables | 40 | €3,534 | €173 | -€3,361 | -95.1% |
| Other amounts receivable | 41 | - | €101 | +€101 | |
| Cash at bank and in hand | 54/58 | €1,046 | €629 | -€417 | -39.9% |
| Deferred charges and accrued income | 490/1 | €894 | €552 | -€343 | -38.3% |
| Total equity and liabilities | 10/49 | €123,941 | €119,252 | -€4,688 | -3.8% |
| Equity | 10/15 | -€258,633 | -€276,293 | -€17,660 | -6.8% |
| Contributions | 10/11 | €28,592 | €28,592 | = | 0.0% |
| Reserves | 13 | €2,380 | €2,380 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100.0% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100.0% |
| Distributable reserves | 133 | €521 | €2,380 | +€1,859 | +356.9% |
| Profit (loss) carried forward | 14 | -€289,605 | -€307,266 | -€17,660 | -6.1% |
| Amounts payable | 17/49 | €382,574 | €395,546 | +€12,972 | +3.4% |
| Amounts payable after more than one year | 17 | €163,000 | €163,000 | = | 0.0% |
| Financial debts | 170/4 | €163,000 | €163,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €219,574 | €232,546 | +€12,972 | +5.9% |
| Trade debts | 44 | €9,363 | €233 | -€9,130 | -97.5% |
| Suppliers | 440/4 | €9,363 | €233 | -€9,130 | -97.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €614 | €0 | -€614 | -100.0% |
| Taxes | 450/3 | €614 | €0 | -€614 | -100.0% |
| Other amounts payable | 47/48 | €209,596 | €232,312 | +€22,717 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €669 | +€555 | +486.3% |
| Other operating charges | 640/8 | €832 | €2,170 | +€1,338 | +160.9% |
| Gross operating margin | 9900 | -€12,218 | -€14,691 | -€2,473 | -20.2% |
| Operating profit (loss) | 9901 | -€13,164 | -€17,529 | -€4,365 | -33.2% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €113 | €141 | +€28 | +24.5% |
| Recurring financial charges | 65 | €113 | €141 | +€28 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,277 | -€17,660 | -€4,383 | -33.0% |
| Profit (loss) for the period | 9904 | -€13,277 | -€17,660 | -€4,383 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,277 | -€17,660 | -€4,383 | -33.0% |
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 8 October 2026 via checked.be.