Abella Mar: 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.
Abella Mar
Largest movements
- Receivables within one year +€9,046
up €9,046 (+63.1%), from €14,329 to €23,374
of which Trade receivables: +€6,469
- Cash -€6,739
down €6,739 (-24.5%), from €27,540 to €20,801
mainly Investment in fixed assets (net) (-€18,546) and Receivables within one year (-€9,046)
- Tangible fixed assets +€3,190
up €3,190 (+3.2%), from €99,348 to €102,538
of which Land and buildings: +€9,999
- Reserves +€8,736
up €8,736 (+13.4%), from €65,145 to €73,881
- Other debts -€6,121
down €6,121 (-100%), from €6,121 to €0
- Current portion of long-term debt +€3,714
up €3,714 (+37.1%), from €10,007 to €13,721
- Depreciation +€4,667
up €4,667 (+43.7%), from €10,690 to €15,356
- Taxes -€1,376
down €1,376 (-18.5%), from €7,450 to €6,073
- Financial charges +€439
up €439 (+11.4%), from €3,853 to €4,292
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 | €143,505 | €150,376 | +€6,871 | +4.8% |
| Fixed assets | 21/28 | €99,348 | €102,538 | +€3,190 | +3.2% |
| Tangible fixed assets | 22/27 | €99,348 | €102,538 | +€3,190 | +3.2% |
| Land and buildings | 22 | €42,425 | €52,425 | +€9,999 | +23.6% |
| Plant, machinery and equipment | 23 | €9,508 | €6,292 | -€3,215 | -33.8% |
| Furniture and vehicles | 24 | €1,194 | €2,472 | +€1,278 | +107% |
| Other tangible fixed assets | 26 | €46,221 | €41,350 | -€4,872 | -10.5% |
| Current assets | 29/58 | €44,157 | €47,837 | +€3,681 | +8.3% |
| Stocks and contracts in progress | 3 | €1,139 | €1,033 | -€106 | -9.3% |
| Stocks | 30/36 | €1,139 | €1,033 | -€106 | -9.3% |
| Amounts receivable within one year | 40/41 | €14,329 | €23,374 | +€9,046 | +63.1% |
| Trade receivables | 40 | €10,219 | €16,688 | +€6,469 | +63.3% |
| Other amounts receivable | 41 | €4,110 | €6,686 | +€2,577 | +62.7% |
| Cash at bank and in hand | 54/58 | €27,540 | €20,801 | -€6,739 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,149 | €2,630 | +€1,480 | +129% |
| Total equity and liabilities | 10/49 | €143,505 | €150,376 | +€6,871 | +4.8% |
| Equity | 10/15 | €75,145 | €83,881 | +€8,736 | +11.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €65,145 | €73,881 | +€8,736 | +13.4% |
| Distributable reserves | 133 | €65,145 | €73,881 | +€8,736 | +13.4% |
| Amounts payable | 17/49 | €68,360 | €66,494 | -€1,865 | -2.7% |
| Amounts payable after more than one year | 17 | €48,556 | €49,354 | +€798 | +1.6% |
| Financial debts | 170/4 | €48,556 | €49,354 | +€798 | +1.6% |
| Amounts payable within one year | 42/48 | €19,804 | €17,081 | -€2,723 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €10,007 | €13,721 | +€3,714 | +37.1% |
| Trade debts | 44 | €2,622 | €3,360 | +€738 | +28.1% |
| Suppliers | 440/4 | €2,622 | €3,360 | +€738 | +28.1% |
| Taxes, remuneration and social security | 45 | €1,054 | €0 | -€1,054 | -100% |
| Taxes | 450/3 | €1,054 | €0 | -€1,054 | -100% |
| Other amounts payable | 47/48 | €6,121 | €0 | -€6,121 | -100% |
| Accrued charges and deferred income | 492/3 | - | €60 | +€60 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,690 | €15,356 | +€4,667 | +43.7% |
| Other operating charges | 640/8 | €2,144 | €2,109 | -€35 | -1.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €36,828 | €36,477 | -€351 | -1.0% |
| Operating profit (loss) | 9901 | €23,994 | €19,012 | -€4,982 | -20.8% |
| Financial income | 75/76B | €59 | €89 | +€30 | +51.0% |
| Recurring financial income | 75 | €59 | €89 | +€30 | +51.0% |
| Financial charges | 65/66B | €3,853 | €4,292 | +€439 | +11.4% |
| Recurring financial charges | 65 | €3,853 | €4,292 | +€439 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €20,200 | €14,809 | -€5,391 | -26.7% |
| Income taxes | 67/77 | €7,450 | €6,073 | -€1,376 | -18.5% |
| Profit (loss) for the period | 9904 | €12,751 | €8,736 | -€4,015 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,751 | €8,736 | -€4,015 | -31.5% |
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 22 October 2026 via checked.be.