ABEJA BVBA: 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.
ABEJA BVBA
Largest movements
- Cash +€38,146
up €38,146 (+12.6%), from €303,584 to €341,729
mainly Net result for the year (+€38,870) and Depreciation (+€19,158)
- Tangible fixed assets -€19,158
down €19,158 (-4.0%), from €474,010 to €454,852
of which Land and buildings: -€17,173
- Reserves +€38,870
up €38,870 (+11.7%), from €333,563 to €372,433
- Debts after one year -€29,588
down €29,588 (-15.1%), from €195,535 to €165,948
- Gross operating margin +€24,073
up €24,073 (+42.3%), from €56,898 to €80,971
- Taxes +€5,791
up €5,791 (+58.6%), from €9,889 to €15,680
- Financial income -€3,047
down €3,047 (-89.3%), from €3,411 to €363
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 | €897,927 | €918,588 | +€20,661 | +2.3% |
| Fixed assets | 21/28 | €474,060 | €454,902 | -€19,158 | -4.0% |
| Tangible fixed assets | 22/27 | €474,010 | €454,852 | -€19,158 | -4.0% |
| Land and buildings | 22 | €470,696 | €453,523 | -€17,173 | -3.6% |
| Furniture and vehicles | 24 | €3,314 | €1,329 | -€1,985 | -59.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €423,867 | €463,686 | +€39,819 | +9.4% |
| Amounts receivable within one year | 40/41 | €30,887 | €30,396 | -€491 | -1.6% |
| Trade receivables | 40 | €30,725 | €30,396 | -€329 | -1.1% |
| Other amounts receivable | 41 | €162 | €0 | -€162 | -100% |
| Current investments | 50/53 | €89,134 | €89,138 | +€4 | 0.0% |
| Cash at bank and in hand | 54/58 | €303,584 | €341,729 | +€38,146 | +12.6% |
| Deferred charges and accrued income | 490/1 | €263 | €2,424 | +€2,161 | +822% |
| Total equity and liabilities | 10/49 | €897,927 | €918,588 | +€20,661 | +2.3% |
| Equity | 10/15 | €669,768 | €708,638 | +€38,870 | +5.8% |
| Contributions | 10/11 | €336,205 | €336,205 | = | 0.0% |
| Reserves | 13 | €333,563 | €372,433 | +€38,870 | +11.7% |
| Distributable reserves | 133 | €333,563 | €372,433 | +€38,870 | +11.7% |
| Amounts payable | 17/49 | €228,158 | €209,950 | -€18,209 | -8.0% |
| Amounts payable after more than one year | 17 | €195,535 | €165,948 | -€29,588 | -15.1% |
| Financial debts | 170/4 | €195,535 | €165,948 | -€29,588 | -15.1% |
| Amounts payable within one year | 42/48 | €32,519 | €44,002 | +€11,484 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €29,124 | €29,588 | +€464 | +1.6% |
| Trade debts | 44 | €1,986 | €5,488 | +€3,502 | +176% |
| Suppliers | 440/4 | €1,986 | €5,488 | +€3,502 | +176% |
| Taxes, remuneration and social security | 45 | €1,408 | €7,813 | +€6,405 | +455% |
| Taxes | 450/3 | €1,408 | €7,813 | +€6,405 | +455% |
| Other amounts payable | 47/48 | €0 | €1,113 | +€1,113 | |
| Accrued charges and deferred income | 492/3 | €105 | €0 | -€105 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,426 | €19,158 | -€268 | -1.4% |
| Other operating charges | 640/8 | €3,118 | €3,368 | +€250 | +8.0% |
| Gross operating margin | 9900 | €56,898 | €80,971 | +€24,073 | +42.3% |
| Operating profit (loss) | 9901 | €34,354 | €58,445 | +€24,092 | +70.1% |
| Financial income | 75/76B | €3,411 | €363 | -€3,047 | -89.3% |
| Recurring financial income | 75 | €3,411 | €363 | -€3,047 | -89.3% |
| Financial charges | 65/66B | €4,166 | €4,259 | +€93 | +2.2% |
| Recurring financial charges | 65 | €4,166 | €4,259 | +€93 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €33,598 | €54,550 | +€20,952 | +62.4% |
| Income taxes | 67/77 | €9,889 | €15,680 | +€5,791 | +58.6% |
| Profit (loss) for the period | 9904 | €23,709 | €38,870 | +€15,161 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,709 | €38,870 | +€15,161 | +63.9% |
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 19 October 2026 via checked.be.