AbeCon: 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.
AbeCon
Largest movements
- Tangible fixed assets -€26,154
down €26,154 (-19.8%), from €132,377 to €106,223
of which Furniture and vehicles: -€15,036
- Receivables within one year +€8,055
up €8,055 (+9.2%), from €87,923 to €95,978
of which Other amounts receivable: +€14,322
- Cash +€6,038
up €6,038 (+215.1%), from €2,807 to €8,845
mainly Depreciation (+€29,079) and Net result for the year (+€13,226)
- Reserves +€13,226
up €13,226 (+14.8%), from €89,096 to €102,322
- Debts after one year -€12,024
down €12,024 (-13.6%), from €88,220 to €76,196
- Tax, wage and social debts -€6,093
down €6,093 (-32.3%), from €18,840 to €12,747
- Trade debts -€5,863
down €5,863 (-49.3%), from €11,894 to €6,031
- Other operating charges -€5,804
down €5,804 (-86.7%), from €6,693 to €889
- Gross operating margin +€4,169
up €4,169 (+9.1%), from €45,776 to €49,945
- Taxes -€1,242
down €1,242 (-15.7%), from €7,920 to €6,678
- Financial income +€969
up €969 (+39.8%), from €2,438 to €3,408
- Financial charges +€954
up €954 (+37.8%), from €2,526 to €3,480
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 | €226,524 | €215,975 | -€10,549 | -4.7% |
| Fixed assets | 21/28 | €132,377 | €106,223 | -€26,154 | -19.8% |
| Tangible fixed assets | 22/27 | €132,377 | €106,223 | -€26,154 | -19.8% |
| Land and buildings | 22 | €73,263 | €69,407 | -€3,856 | -5.3% |
| Plant, machinery and equipment | 23 | €9,726 | €5,027 | -€4,699 | -48.3% |
| Furniture and vehicles | 24 | €30,986 | €15,950 | -€15,036 | -48.5% |
| Other tangible fixed assets | 26 | €18,402 | €15,839 | -€2,564 | -13.9% |
| Current assets | 29/58 | €94,146 | €109,752 | +€15,605 | +16.6% |
| Amounts receivable within one year | 40/41 | €87,923 | €95,978 | +€8,055 | +9.2% |
| Trade receivables | 40 | €34,275 | €28,008 | -€6,267 | -18.3% |
| Other amounts receivable | 41 | €53,648 | €67,970 | +€14,322 | +26.7% |
| Cash at bank and in hand | 54/58 | €2,807 | €8,845 | +€6,038 | +215.1% |
| Deferred charges and accrued income | 490/1 | €3,416 | €4,928 | +€1,512 | +44.3% |
| Total equity and liabilities | 10/49 | €226,524 | €215,975 | -€10,549 | -4.7% |
| Equity | 10/15 | €95,296 | €108,522 | +€13,226 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,096 | €102,322 | +€13,226 | +14.8% |
| Distributable reserves | 133 | €89,096 | €102,322 | +€13,226 | +14.8% |
| Amounts payable | 17/49 | €131,227 | €107,452 | -€23,775 | -18.1% |
| Amounts payable after more than one year | 17 | €88,220 | €76,196 | -€12,024 | -13.6% |
| Financial debts | 170/4 | €88,220 | €76,196 | -€12,024 | -13.6% |
| Amounts payable within one year | 42/48 | €42,554 | €30,803 | -€11,751 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €11,819 | €12,024 | +€205 | +1.7% |
| Trade debts | 44 | €11,894 | €6,031 | -€5,863 | -49.3% |
| Suppliers | 440/4 | €11,894 | €6,031 | -€5,863 | -49.3% |
| Taxes, remuneration and social security | 45 | €18,840 | €12,747 | -€6,093 | -32.3% |
| Taxes | 450/3 | €18,840 | €12,747 | -€6,093 | -32.3% |
| Accrued charges and deferred income | 492/3 | €454 | €454 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,371 | €29,079 | +€708 | +2.5% |
| Other operating charges | 640/8 | €6,693 | €889 | -€5,804 | -86.7% |
| Gross operating margin | 9900 | €45,776 | €49,945 | +€4,169 | +9.1% |
| Operating profit (loss) | 9901 | €10,711 | €19,976 | +€9,264 | +86.5% |
| Financial income | 75/76B | €2,438 | €3,408 | +€969 | +39.8% |
| Recurring financial income | 75 | €2,438 | €3,408 | +€969 | +39.8% |
| Financial charges | 65/66B | €2,526 | €3,480 | +€954 | +37.8% |
| Recurring financial charges | 65 | €2,526 | €3,480 | +€954 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €10,624 | €19,903 | +€9,280 | +87.3% |
| Income taxes | 67/77 | €7,920 | €6,678 | -€1,242 | -15.7% |
| Profit (loss) for the period | 9904 | €2,704 | €13,226 | +€10,522 | +389.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,704 | €13,226 | +€10,522 | +389.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.