ABELIMMO: 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.
ABELIMMO
Largest movements
- Cash -€4,337
down €4,337 (-62.5%), from €6,942 to €2,605
mainly Investment in fixed assets (net) (-€16,429) and Other debts (-€5,434)
- Tangible fixed assets -€3,147
down €3,147 (-3.1%), from €102,418 to €99,270
of which Land and buildings: -€2,100
- Deferred charges and accrued income +€2,617
new in 2025: €2,617
- Receivables within one year +€2,007
up €2,007 (+109.7%), from €1,829 to €3,837
of which Other amounts receivable: +€1,216
- Profit (loss) carried forward +€14,124
new in 2025: €14,124
- Reserves -€11,032
down €11,032 (-60.2%), from €18,336 to €7,303
of which Non-distributable reserves: -€7,303
- Trade debts +€7,946
up €7,946 (+6830.3%), from €116 to €8,062
- Other debts -€5,434
down €5,434 (-52.3%), from €10,393 to €4,959
- Debts after one year -€4,275
down €4,275 (-100.0%), from €4,275 to €0
- Gross operating margin -€16,760
down €16,760 (-37.8%), from €44,313 to €27,552
- Taxes -€4,880
down €4,880 (-82.6%), from €5,911 to €1,031
- Depreciation +€2,911
up €2,911 (+17.5%), from €16,666 to €19,577
- Other operating charges -€497
down €497 (-12.1%), from €4,095 to €3,598
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 | €111,189 | €108,329 | -€2,860 | -2.6% |
| Fixed assets | 21/28 | €102,418 | €99,270 | -€3,147 | -3.1% |
| Tangible fixed assets | 22/27 | €102,418 | €99,270 | -€3,147 | -3.1% |
| Land and buildings | 22 | €99,619 | €97,519 | -€2,100 | -2.1% |
| Furniture and vehicles | 24 | €2,799 | €1,752 | -€1,047 | -37.4% |
| Current assets | 29/58 | €8,771 | €9,058 | +€287 | +3.3% |
| Amounts receivable within one year | 40/41 | €1,829 | €3,837 | +€2,007 | +109.7% |
| Trade receivables | 40 | €1,521 | €2,312 | +€791 | +52.0% |
| Other amounts receivable | 41 | €309 | €1,525 | +€1,216 | +393.7% |
| Cash at bank and in hand | 54/58 | €6,942 | €2,605 | -€4,337 | -62.5% |
| Deferred charges and accrued income | 490/1 | - | €2,617 | +€2,617 | |
| Total equity and liabilities | 10/49 | €111,189 | €108,329 | -€2,860 | -2.6% |
| Equity | 10/15 | €91,368 | €94,460 | +€3,092 | +3.4% |
| Contributions | 10/11 | €73,032 | €73,032 | = | 0.0% |
| Capital | 10 | €73,032 | - | -€73,032 | |
| Issued capital | 100 | €73,032 | - | -€73,032 | |
| Reserves | 13 | €18,336 | €7,303 | -€11,032 | -60.2% |
| Non-distributable reserves | 130/1 | €7,303 | €0 | -€7,303 | -100.0% |
| Legal reserve | 130 | €7,303 | - | -€7,303 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €11,032 | €7,303 | -€3,729 | -33.8% |
| Profit (loss) carried forward | 14 | - | €14,124 | +€14,124 | |
| Amounts payable | 17/49 | €19,822 | €13,869 | -€5,952 | -30.0% |
| Amounts payable after more than one year | 17 | €4,275 | €0 | -€4,275 | -100.0% |
| Other amounts payable | 178/9 | €4,275 | €0 | -€4,275 | -100.0% |
| Amounts payable within one year | 42/48 | €10,988 | €13,021 | +€2,032 | +18.5% |
| Trade debts | 44 | €116 | €8,062 | +€7,946 | +6830.3% |
| Suppliers | 440/4 | €116 | €8,062 | +€7,946 | +6830.3% |
| Taxes, remuneration and social security | 45 | €479 | €0 | -€479 | -100.0% |
| Taxes | 450/3 | €479 | €0 | -€479 | -100.0% |
| Other amounts payable | 47/48 | €10,393 | €4,959 | -€5,434 | -52.3% |
| Accrued charges and deferred income | 492/3 | €4,558 | €848 | -€3,710 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,666 | €19,577 | +€2,911 | +17.5% |
| Other operating charges | 640/8 | €4,095 | €3,598 | -€497 | -12.1% |
| Gross operating margin | 9900 | €44,313 | €27,552 | -€16,760 | -37.8% |
| Operating profit (loss) | 9901 | €23,551 | €4,378 | -€19,173 | -81.4% |
| Financial income | 75/76B | €129 | €35 | -€95 | -73.1% |
| Recurring financial income | 75 | €129 | €35 | -€95 | -73.1% |
| Financial charges | 65/66B | €38 | €290 | +€252 | +656.0% |
| Recurring financial charges | 65 | €38 | €290 | +€252 | +656.0% |
| Profit (loss) for the period before taxes | 9903 | €23,642 | €4,123 | -€19,520 | -82.6% |
| Income taxes | 67/77 | €5,911 | €1,031 | -€4,880 | -82.6% |
| Profit (loss) for the period | 9904 | €17,732 | €3,092 | -€14,640 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,732 | €3,092 | -€14,640 | -82.6% |
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 12 October 2026 via checked.be.