ABelectrics: 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.
ABelectrics
Largest movements
- Cash -€28,548
down €28,548 (-91.4%), from €31,250 to €2,702
mainly Stocks and contracts (-€17,195) and Receivables within one year (-€14,983)
- Stocks and contracts +€17,195
new in 2025: €17,195
- Receivables within one year +€14,983
up €14,983 (+119.3%), from €12,564 to €27,548
of which Trade receivables: +€11,496
- Tangible fixed assets +€5,428
up €5,428 (+79.6%), from €6,817 to €12,245
of which Plant, machinery and equipment: +€3,361
- Trade debts +€4,655
up €4,655 (+75.2%), from €6,186 to €10,840
- Profit (loss) carried forward +€3,144
up €3,144 (+782.6%), from €402 to €3,546
- Reserves +€2,000
up €2,000 (+7.1%), from €28,000 to €30,000
- Other debts -€1,639
down €1,639 (-27.4%), from €5,976 to €4,338
- Tax, wage and social debts +€801
up €801 (+9.8%), from €8,166 to €8,967
of which Taxes: +€801
- Gross operating margin -€19,121
down €19,121 (-59.2%), from €32,295 to €13,175
- Taxes -€4,356
down €4,356 (-75.3%), from €5,786 to €1,431
- Depreciation +€1,793
up €1,793 (+63.8%), from €2,813 to €4,606
- Financial charges +€440
up €440 (+47.2%), from €931 to €1,371
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 | €50,730 | €59,690 | +€8,960 | +17.7% |
| Fixed assets | 21/28 | €6,817 | €12,245 | +€5,428 | +79.6% |
| Tangible fixed assets | 22/27 | €6,817 | €12,245 | +€5,428 | +79.6% |
| Plant, machinery and equipment | 23 | €1,895 | €5,256 | +€3,361 | +177.3% |
| Furniture and vehicles | 24 | €4,922 | €6,989 | +€2,068 | +42.0% |
| Current assets | 29/58 | €43,912 | €47,445 | +€3,532 | +8.0% |
| Stocks and contracts in progress | 3 | - | €17,195 | +€17,195 | |
| Stocks | 30/36 | - | €17,195 | +€17,195 | |
| Amounts receivable within one year | 40/41 | €12,564 | €27,548 | +€14,983 | +119.3% |
| Trade receivables | 40 | €7,934 | €19,430 | +€11,496 | +144.9% |
| Other amounts receivable | 41 | €4,630 | €8,117 | +€3,487 | +75.3% |
| Cash at bank and in hand | 54/58 | €31,250 | €2,702 | -€28,548 | -91.4% |
| Deferred charges and accrued income | 490/1 | €98 | - | -€98 | |
| Total equity and liabilities | 10/49 | €50,730 | €59,690 | +€8,960 | +17.7% |
| Equity | 10/15 | €30,402 | €35,546 | +€5,144 | +16.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €30,000 | +€2,000 | +7.1% |
| Distributable reserves | 133 | €28,000 | €30,000 | +€2,000 | +7.1% |
| Profit (loss) carried forward | 14 | €402 | €3,546 | +€3,144 | +782.6% |
| Amounts payable | 17/49 | €20,328 | €24,145 | +€3,817 | +18.8% |
| Amounts payable within one year | 42/48 | €20,328 | €24,145 | +€3,817 | +18.8% |
| Trade debts | 44 | €6,186 | €10,840 | +€4,655 | +75.2% |
| Suppliers | 440/4 | €6,186 | €10,840 | +€4,655 | +75.2% |
| Taxes, remuneration and social security | 45 | €8,166 | €8,967 | +€801 | +9.8% |
| Taxes | 450/3 | €6,866 | €7,667 | +€801 | +11.7% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €5,976 | €4,338 | -€1,639 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,813 | €4,606 | +€1,793 | +63.8% |
| Other operating charges | 640/8 | €809 | €773 | -€36 | -4.4% |
| Gross operating margin | 9900 | €32,295 | €13,175 | -€19,121 | -59.2% |
| Operating profit (loss) | 9901 | €28,673 | €7,795 | -€20,878 | -72.8% |
| Financial income | 75/76B | €172 | €150 | -€22 | -12.9% |
| Recurring financial income | 75 | €172 | €150 | -€22 | -12.9% |
| Financial charges | 65/66B | €931 | €1,371 | +€440 | +47.2% |
| Recurring financial charges | 65 | €931 | €1,371 | +€440 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €27,914 | €6,574 | -€21,340 | -76.4% |
| Income taxes | 67/77 | €5,786 | €1,431 | -€4,356 | -75.3% |
| Profit (loss) for the period | 9904 | €22,128 | €5,144 | -€16,984 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,128 | €5,144 | -€16,984 | -76.8% |
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 8 October 2026 via checked.be.