ABELIA GARDEN: 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 GARDEN
Largest movements
- Receivables within one year -€2,952
down €2,952 (-25.3%), from €11,691 to €8,738
of which Other amounts receivable: -€2,986
- Deferred charges and accrued income +€2,070
up €2,070 (+1,415%), from €146 to €2,216
- Cash -€322
down €322 (-7.2%), from €4,477 to €4,155
mainly Net result for the year (-€2,737) and Deferred charges and accrued income (-€2,070)
- Profit (loss) carried forward -€2,737
down €2,737 (-36.4%), from -€7,513 to -€10,250
- Trade debts +€1,931
up €1,931 (+66.0%), from €2,927 to €4,858
- Tax, wage and social debts -€399
down €399 (-24.2%), from €1,650 to €1,251
- Gross operating margin -€487
down €487 (-32.3%), from -€1,511 to -€1,998
- Other operating charges -€377
down €377 (-36.4%), from €1,037 to €660
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 | €16,314 | €15,109 | -€1,205 | -7.4% |
| Current assets | 29/58 | €16,314 | €15,109 | -€1,205 | -7.4% |
| Amounts receivable within one year | 40/41 | €11,691 | €8,738 | -€2,952 | -25.3% |
| Trade receivables | 40 | €57 | €90 | +€33 | +59.3% |
| Other amounts receivable | 41 | €11,634 | €8,648 | -€2,986 | -25.7% |
| Cash at bank and in hand | 54/58 | €4,477 | €4,155 | -€322 | -7.2% |
| Deferred charges and accrued income | 490/1 | €146 | €2,216 | +€2,070 | +1,415% |
| Total equity and liabilities | 10/49 | €16,314 | €15,109 | -€1,205 | -7.4% |
| Equity | 10/15 | €11,737 | €9,000 | -€2,737 | -23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €650 | €650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €650 | €650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €650 | €650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,513 | -€10,250 | -€2,737 | -36.4% |
| Amounts payable | 17/49 | €4,577 | €6,109 | +€1,532 | +33.5% |
| Amounts payable within one year | 42/48 | €4,577 | €6,109 | +€1,532 | +33.5% |
| Trade debts | 44 | €2,927 | €4,858 | +€1,931 | +66.0% |
| Suppliers | 440/4 | €2,927 | €4,858 | +€1,931 | +66.0% |
| Taxes, remuneration and social security | 45 | €1,650 | €1,251 | -€399 | -24.2% |
| Taxes | 450/3 | €1,650 | €1,251 | -€399 | -24.2% |
| Non-recurring operating income | 76A | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,037 | €660 | -€377 | -36.4% |
| Gross operating margin | 9900 | -€1,511 | -€1,998 | -€487 | -32.3% |
| Operating profit (loss) | 9901 | -€2,548 | -€2,658 | -€110 | -4.3% |
| Financial charges | 65/66B | €84 | €79 | -€5 | -5.9% |
| Recurring financial charges | 65 | €84 | €79 | -€5 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,632 | -€2,737 | -€105 | -4.0% |
| Profit (loss) for the period | 9904 | -€2,632 | -€2,737 | -€105 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,632 | -€2,737 | -€105 | -4.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.