ABEILLE: 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.
ABEILLE
Largest movements
- Tangible fixed assets -€14,376
down €14,376 (-4.3%), from €334,812 to €320,436
of which Land and buildings: -€13,116
- Other debts -€17,534
down €17,534 (-92.6%), from €18,928 to €1,394
- Gross operating margin +€1,115
up €1,115 (+5.6%), from €19,828 to €20,943
- Staff costs -€588
down €588 (-79.6%), from €738 to €150
- Other operating charges +€292
up €292 (+8.5%), from €3,454 to €3,746
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 | €357,221 | €341,826 | -€15,396 | -4.3% |
| Formation expenses | 20 | €458 | €0 | -€458 | -100.0% |
| Fixed assets | 21/28 | €335,242 | €320,866 | -€14,376 | -4.3% |
| Tangible fixed assets | 22/27 | €334,812 | €320,436 | -€14,376 | -4.3% |
| Land and buildings | 22 | €333,552 | €320,436 | -€13,116 | -3.9% |
| Furniture and vehicles | 24 | €1,260 | - | -€1,260 | |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €21,521 | €20,960 | -€561 | -2.6% |
| Cash at bank and in hand | 54/58 | €20,961 | €20,960 | -€2 | 0.0% |
| Deferred charges and accrued income | 490/1 | €560 | - | -€560 | |
| Total equity and liabilities | 10/49 | €357,221 | €341,826 | -€15,396 | -4.3% |
| Equity | 10/15 | -€114,068 | -€111,929 | +€2,139 | +1.9% |
| Profit (loss) carried forward | 14 | -€114,068 | -€111,929 | +€2,139 | +1.9% |
| Amounts payable | 17/49 | €471,289 | €453,754 | -€17,534 | -3.7% |
| Amounts payable after more than one year | 17 | €452,361 | €452,361 | = | 0.0% |
| Financial debts | 170/4 | €452,361 | €452,361 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,928 | €1,394 | -€17,534 | -92.6% |
| Other amounts payable | 47/48 | €18,928 | €1,394 | -€17,534 | -92.6% |
| Remuneration, social security and pensions | 62 | €738 | €150 | -€588 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,834 | €14,834 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,454 | €3,746 | +€292 | +8.5% |
| Gross operating margin | 9900 | €19,828 | €20,943 | +€1,115 | +5.6% |
| Operating profit (loss) | 9901 | €801 | €2,212 | +€1,410 | +176% |
| Financial charges | 65/66B | €12 | €73 | +€61 | +491% |
| Recurring financial charges | 65 | €12 | €73 | +€61 | +491% |
| Profit (loss) for the period before taxes | 9903 | €789 | €2,139 | +€1,350 | +171% |
| Profit (loss) for the period | 9904 | €789 | €2,139 | +€1,350 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €789 | €2,139 | +€1,350 | +171% |
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 15 October 2026 via checked.be.