Abelle: 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.
Abelle
Largest movements
- Tangible fixed assets +€420,698
up €420,698 (+11156.6%), from €3,771 to €424,468
of which Land and buildings: +€415,066
- Cash -€9,491
down €9,491 (-16.4%), from €57,845 to €48,354
mainly Investment in fixed assets (net) (-€442,499) and Other debts (-€5,657)
- Debts after one year +€339,363
new in 2025: €339,363
of which Financial debts: +€289,363
- Profit (loss) carried forward +€33,032
no longer reported in 2025 (was -€33,032)
- Reserves +€24,216
up €24,216 (+18363.6%), from €132 to €24,348
of which Distributable reserves: +€24,216
- Accrued charges and deferred income +€12,100
new in 2025: €12,100
- Trade debts +€6,594
up €6,594 (+410.0%), from €1,608 to €8,203
- Gross operating margin +€68,778
up €68,778 (+170.0%), from €40,454 to €109,232
- Depreciation +€21,075
up €21,075 (+2901.2%), from €726 to €21,801
- Taxes +€19,893
up €19,893 (+321.7%), from €6,184 to €26,077
- Financial charges +€2,261
up €2,261 (+976.7%), from €231 to €2,492
- Other operating charges +€1,115
up €1,115 (+82.5%), from €1,351 to €2,466
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 | €79,757 | €491,423 | +€411,666 | +516.1% |
| Fixed assets | 21/28 | €3,771 | €424,468 | +€420,698 | +11156.6% |
| Tangible fixed assets | 22/27 | €3,771 | €424,468 | +€420,698 | +11156.6% |
| Land and buildings | 22 | - | €415,066 | +€415,066 | |
| Furniture and vehicles | 24 | €3,771 | €9,402 | +€5,631 | +149.3% |
| Current assets | 29/58 | €75,986 | €66,955 | -€9,032 | -11.9% |
| Amounts receivable within one year | 40/41 | €18,135 | €18,601 | +€466 | +2.6% |
| Trade receivables | 40 | €18,135 | €18,601 | +€466 | +2.6% |
| Current investments | 50/53 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €57,845 | €48,354 | -€9,491 | -16.4% |
| Total equity and liabilities | 10/49 | €79,757 | €491,423 | +€411,666 | +516.1% |
| Equity | 10/15 | €60,650 | €117,898 | +€57,248 | +94.4% |
| Contributions | 10/11 | €93,550 | €93,550 | = | 0.0% |
| Reserves | 13 | €132 | €24,348 | +€24,216 | +18363.6% |
| Non-distributable reserves | 130/1 | €132 | €132 | = | 0.0% |
| Reserves not available under the articles | 1311 | €132 | €132 | = | 0.0% |
| Distributable reserves | 133 | - | €24,216 | +€24,216 | |
| Profit (loss) carried forward | 14 | -€33,032 | - | +€33,032 | |
| Amounts payable | 17/49 | €19,107 | €373,525 | +€354,418 | +1854.9% |
| Amounts payable after more than one year | 17 | - | €339,363 | +€339,363 | |
| Financial debts | 170/4 | - | €289,363 | +€289,363 | |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €19,107 | €22,062 | +€2,955 | +15.5% |
| Trade debts | 44 | €1,608 | €8,203 | +€6,594 | +410.0% |
| Suppliers | 440/4 | €1,608 | €8,203 | +€6,594 | +410.0% |
| Taxes, remuneration and social security | 45 | €10,285 | €12,302 | +€2,017 | +19.6% |
| Taxes | 450/3 | €10,285 | €12,302 | +€2,017 | +19.6% |
| Other amounts payable | 47/48 | €7,214 | €1,557 | -€5,657 | -78.4% |
| Accrued charges and deferred income | 492/3 | - | €12,100 | +€12,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €21,801 | +€21,075 | +2901.2% |
| Other operating charges | 640/8 | €1,351 | €2,466 | +€1,115 | +82.5% |
| Gross operating margin | 9900 | €40,454 | €109,232 | +€68,778 | +170.0% |
| Operating profit (loss) | 9901 | €38,377 | €84,966 | +€46,588 | +121.4% |
| Financial income | 75/76B | €242 | €850 | +€609 | +251.8% |
| Recurring financial income | 75 | €242 | €850 | +€609 | +251.8% |
| Financial charges | 65/66B | €231 | €2,492 | +€2,261 | +976.7% |
| Recurring financial charges | 65 | €231 | €2,492 | +€2,261 | +976.7% |
| Profit (loss) for the period before taxes | 9903 | €38,388 | €83,324 | +€44,937 | +117.1% |
| Income taxes | 67/77 | €6,184 | €26,077 | +€19,893 | +321.7% |
| Profit (loss) for the period | 9904 | €32,204 | €57,248 | +€25,044 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,204 | €57,248 | +€25,044 | +77.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.