ABELA BEN: 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.
ABELA BEN
Largest movements
- Receivables within one year +€48,974
up €48,974 (+1,362%), from €3,596 to €52,570
of which Other amounts receivable: +€38,350
- Cash -€23,632
down €23,632 (-70.5%), from €33,510 to €9,878
mainly Receivables within one year (-€48,974) and Investment in fixed assets (net) (-€1,531)
- Tangible fixed assets +€1,106
new in 2025: €1,106
- Profit (loss) carried forward +€22,784
up €22,784 (+81.0%), from €28,133 to €50,917
- Trade debts +€3,249
up €3,249 (+693%), from €469 to €3,718
- Turnover -€104,262
no longer reported in 2025 (was €104,262)
- Purchases and services -€93,925
no longer reported in 2025 (was €93,925)
- Gross operating margin +€12,534
up €12,534 (+121%), from €10,337 to €22,871
- Financial income +€2,195
up €2,195 (+12,194%), from €18 to €2,213
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 | €37,363 | €63,811 | +€26,448 | +70.8% |
| Fixed assets | 21/28 | €257 | €1,363 | +€1,106 | +430% |
| Tangible fixed assets | 22/27 | - | €1,106 | +€1,106 | |
| Furniture and vehicles | 24 | - | €1,106 | +€1,106 | |
| Financial fixed assets | 28 | €257 | €257 | = | 0.0% |
| Current assets | 29/58 | €37,106 | €62,448 | +€25,342 | +68.3% |
| Amounts receivable within one year | 40/41 | €3,596 | €52,570 | +€48,974 | +1,362% |
| Trade receivables | 40 | - | €10,624 | +€10,624 | |
| Other amounts receivable | 41 | €3,596 | €41,946 | +€38,350 | +1,066% |
| Cash at bank and in hand | 54/58 | €33,510 | €9,878 | -€23,632 | -70.5% |
| Total equity and liabilities | 10/49 | €37,363 | €63,811 | +€26,448 | +70.8% |
| Equity | 10/15 | €34,333 | €57,117 | +€22,784 | +66.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,133 | €50,917 | +€22,784 | +81.0% |
| Amounts payable | 17/49 | €3,030 | €6,694 | +€3,664 | +121% |
| Amounts payable within one year | 42/48 | €3,030 | €6,694 | +€3,664 | +121% |
| Trade debts | 44 | €469 | €3,718 | +€3,249 | +693% |
| Suppliers | 440/4 | €469 | €3,718 | +€3,249 | +693% |
| Taxes, remuneration and social security | 45 | €1,201 | €978 | -€223 | -18.6% |
| Taxes | 450/3 | €1,201 | €978 | -€223 | -18.6% |
| Other amounts payable | 47/48 | €1,360 | €1,998 | +€638 | +46.9% |
| Turnover | 70 | €104,262 | - | -€104,262 | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,925 | - | -€93,925 | |
| Remuneration, social security and pensions | 62 | €67 | - | -€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €425 | +€425 | |
| Other operating charges | 640/8 | €396 | €1,159 | +€763 | +193% |
| Gross operating margin | 9900 | €10,337 | €22,871 | +€12,534 | +121% |
| Operating profit (loss) | 9901 | €9,874 | €21,287 | +€11,413 | +116% |
| Financial income | 75/76B | €18 | €2,213 | +€2,195 | +12,194% |
| Recurring financial income | 75 | €18 | €2,213 | +€2,195 | +12,194% |
| Financial charges | 65/66B | €371 | €189 | -€182 | -49.1% |
| Recurring financial charges | 65 | €371 | €189 | -€182 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €9,521 | €23,311 | +€13,790 | +145% |
| Income taxes | 67/77 | - | €527 | +€527 | |
| Profit (loss) for the period | 9904 | €9,521 | €22,784 | +€13,263 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €9,521 | €22,784 | +€13,263 | +139% |
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 18 October 2026 via checked.be.