Abelia Concept: 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.
Abelia Concept
Largest movements
- Receivables within one year +€30,613
up €30,613 (+96.3%), from €31,781 to €62,394
- Cash +€28,577
up €28,577 (+14.1%), from €202,970 to €231,547
mainly Net result for the year (+€84,811) and Depreciation (+€54,805)
- Current investments +€15,916
up €15,916 (+24.3%), from €65,532 to €81,449
- Tangible fixed assets -€15,152
down €15,152 (-7.6%), from €198,884 to €183,733
of which Furniture and vehicles: -€17,678
- Reserves +€51,934
up €51,934 (+19.1%), from €272,344 to €324,278
of which Distributable reserves: +€51,934
- Other debts +€18,508
up €18,508 (+23.3%), from €79,387 to €97,895
- Debts after one year -€17,261
down €17,261 (-24.5%), from €70,350 to €53,090
- Tax, wage and social debts +€9,060
up €9,060 (+39.5%), from €22,925 to €31,985
of which Taxes: +€9,417
- Gross operating margin +€34,619
up €34,619 (+15.4%), from €224,862 to €259,481
- Staff costs +€7,940
up €7,940 (+11.6%), from €68,584 to €76,523
- Taxes +€7,713
up €7,713 (+23.3%), from €33,127 to €40,840
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 | €525,885 | €583,226 | +€57,341 | +10.9% |
| Fixed assets | 21/28 | €215,294 | €195,143 | -€20,152 | -9.4% |
| Intangible fixed assets | 21 | €16,250 | €11,250 | -€5,000 | -30.8% |
| Tangible fixed assets | 22/27 | €198,884 | €183,733 | -€15,152 | -7.6% |
| Land and buildings | 22 | €110,680 | €103,984 | -€6,696 | -6.0% |
| Plant, machinery and equipment | 23 | €9,170 | €18,392 | +€9,222 | +101% |
| Furniture and vehicles | 24 | €79,034 | €61,356 | -€17,678 | -22.4% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €310,590 | €388,083 | +€77,493 | +25.0% |
| Amounts receivable within one year | 40/41 | €31,781 | €62,394 | +€30,613 | +96.3% |
| Trade receivables | 40 | €31,781 | €62,394 | +€30,613 | +96.3% |
| Current investments | 50/53 | €65,532 | €81,449 | +€15,916 | +24.3% |
| Cash at bank and in hand | 54/58 | €202,970 | €231,547 | +€28,577 | +14.1% |
| Deferred charges and accrued income | 490/1 | €10,308 | €12,695 | +€2,387 | +23.2% |
| Total equity and liabilities | 10/49 | €525,885 | €583,226 | +€57,341 | +10.9% |
| Equity | 10/15 | €322,344 | €374,278 | +€51,934 | +16.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €272,344 | €324,278 | +€51,934 | +19.1% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €267,344 | €319,278 | +€51,934 | +19.4% |
| Amounts payable | 17/49 | €203,540 | €208,948 | +€5,407 | +2.7% |
| Amounts payable after more than one year | 17 | €70,350 | €53,090 | -€17,261 | -24.5% |
| Financial debts | 170/4 | €70,350 | €53,090 | -€17,261 | -24.5% |
| Amounts payable within one year | 42/48 | €132,661 | €155,331 | +€22,670 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €17,046 | €17,261 | +€214 | +1.3% |
| Trade debts | 44 | €13,303 | €8,190 | -€5,112 | -38.4% |
| Suppliers | 440/4 | €13,303 | €8,190 | -€5,112 | -38.4% |
| Taxes, remuneration and social security | 45 | €22,925 | €31,985 | +€9,060 | +39.5% |
| Taxes | 450/3 | €13,822 | €23,239 | +€9,417 | +68.1% |
| Remuneration and social security | 454/9 | €9,103 | €8,747 | -€356 | -3.9% |
| Other amounts payable | 47/48 | €79,387 | €97,895 | +€18,508 | +23.3% |
| Accrued charges and deferred income | 492/3 | €529 | €527 | -€2 | -0.5% |
| Non-recurring operating income | 76A | €14,000 | - | -€14,000 | |
| Remuneration, social security and pensions | 62 | €68,584 | €76,523 | +€7,940 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,700 | €54,805 | +€2,104 | +4.0% |
| Other operating charges | 640/8 | €2,100 | €3,404 | +€1,304 | +62.1% |
| Gross operating margin | 9900 | €224,862 | €259,481 | +€34,619 | +15.4% |
| Operating profit (loss) | 9901 | €101,478 | €124,750 | +€23,271 | +22.9% |
| Financial income | 75/76B | €2,438 | €2,634 | +€195 | +8.0% |
| Recurring financial income | 75 | €2,438 | €2,634 | +€195 | +8.0% |
| Financial charges | 65/66B | €2,061 | €1,732 | -€329 | -15.9% |
| Recurring financial charges | 65 | €2,061 | €1,732 | -€329 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €101,856 | €125,651 | +€23,795 | +23.4% |
| Income taxes | 67/77 | €33,127 | €40,840 | +€7,713 | +23.3% |
| Profit (loss) for the period | 9904 | €68,728 | €84,811 | +€16,082 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,728 | €84,811 | +€16,082 | +23.4% |
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 24 October 2026 via checked.be.