ABECO BEHEER: 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.
ABECO BEHEER
Largest movements
- Tangible fixed assets -€25,955
down €25,955 (-21.8%), from €119,316 to €93,361
- Cash +€15,846
up €15,846 (+76.7%), from €20,661 to €36,507
mainly Depreciation (+€20,541) and Investment in fixed assets (net) (+€5,414)
- Profit (loss) carried forward -€8,222
down €8,222 (-11.7%), from €70,011 to €61,788
- Gross operating margin +€6,999
up €6,999 (+38.0%), from €18,407 to €25,406
- Depreciation +€562
up €562 (+2.8%), from €19,979 to €20,541
- Taxes -€281
no longer reported in 2025 (was €281)
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 | €145,655 | €134,802 | -€10,853 | -7.5% |
| Fixed assets | 21/28 | €119,316 | €93,361 | -€25,955 | -21.8% |
| Tangible fixed assets | 22/27 | €119,316 | €93,361 | -€25,955 | -21.8% |
| Land and buildings | 22 | €119,316 | €93,361 | -€25,955 | -21.8% |
| Current assets | 29/58 | €26,339 | €41,441 | +€15,102 | +57.3% |
| Amounts receivable within one year | 40/41 | €5,678 | €4,663 | -€1,015 | -17.9% |
| Trade receivables | 40 | €3,958 | €3,663 | -€296 | -7.5% |
| Other amounts receivable | 41 | €1,719 | €1,000 | -€719 | -41.8% |
| Cash at bank and in hand | 54/58 | €20,661 | €36,507 | +€15,846 | +76.7% |
| Deferred charges and accrued income | 490/1 | - | €271 | +€271 | |
| Total equity and liabilities | 10/49 | €145,655 | €134,802 | -€10,853 | -7.5% |
| Equity | 10/15 | €142,893 | €133,263 | -€9,630 | -6.7% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €41,882 | €40,475 | -€1,408 | -3.4% |
| Distributable reserves | 133 | €41,882 | €40,475 | -€1,408 | -3.4% |
| Profit (loss) carried forward | 14 | €70,011 | €61,788 | -€8,222 | -11.7% |
| Amounts payable | 17/49 | €2,761 | €1,538 | -€1,223 | -44.3% |
| Amounts payable within one year | 42/48 | €2,761 | €1,538 | -€1,223 | -44.3% |
| Trade debts | 44 | €2,761 | €1,538 | -€1,223 | -44.3% |
| Suppliers | 440/4 | €2,761 | €1,538 | -€1,223 | -44.3% |
| Non-recurring operating income | 76A | €1,012 | - | -€1,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,979 | €20,541 | +€562 | +2.8% |
| Other operating charges | 640/8 | €4,458 | €4,597 | +€139 | +3.1% |
| Gross operating margin | 9900 | €18,407 | €25,406 | +€6,999 | +38.0% |
| Operating profit (loss) | 9901 | -€6,030 | €268 | +€6,298 | |
| Financial income | 75/76B | €58 | €82 | +€24 | +41.5% |
| Recurring financial income | 75 | €58 | €82 | +€24 | +41.5% |
| Financial charges | 65/66B | €38 | €39 | +€2 | +4.0% |
| Recurring financial charges | 65 | €38 | €39 | +€2 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,009 | €312 | +€6,321 | |
| Income taxes | 67/77 | €281 | - | -€281 | |
| Profit (loss) for the period | 9904 | -€6,290 | €312 | +€6,602 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,290 | €312 | +€6,602 |
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 20 October 2026 via checked.be.