ABENA SPRL: 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.
ABENA SPRL
Largest movements
- Tangible fixed assets -€3,725
down €3,725 (-37.6%), from €9,908 to €6,183
- Deferred charges and accrued income -€1,226
down €1,226 (-94.9%), from €1,292 to €65
- Cash +€520
up €520 (+158%), from €328 to €848
mainly Depreciation (+€6,866) and Net result for the year (+€2,213)
- Stocks and contracts +€285
up €285 (+2.6%), from €11,051 to €11,336
- Other debts -€3,154
down €3,154 (-45.4%), from €6,955 to €3,801
- Trade debts -€2,449
down €2,449 (-70.2%), from €3,491 to €1,042
- Profit (loss) carried forward +€2,213
up €2,213 (+29.9%), from -€7,403 to -€5,190
- Tax, wage and social debts -€749
down €749 (-83.5%), from €897 to €148
- Turnover -€39,144
down €39,144 (-35.5%), from €110,399 to €71,255
- Purchases and services -€38,881
down €38,881 (-39.3%), from €98,844 to €59,963
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 | €22,779 | €18,632 | -€4,147 | -18.2% |
| Fixed assets | 21/28 | €10,108 | €6,383 | -€3,725 | -36.9% |
| Tangible fixed assets | 22/27 | €9,908 | €6,183 | -€3,725 | -37.6% |
| Furniture and vehicles | 24 | €9,908 | €6,183 | -€3,725 | -37.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €12,671 | €12,249 | -€422 | -3.3% |
| Stocks and contracts in progress | 3 | €11,051 | €11,336 | +€285 | +2.6% |
| Stocks | 30/36 | €11,051 | €11,336 | +€285 | +2.6% |
| Cash at bank and in hand | 54/58 | €328 | €848 | +€520 | +158% |
| Deferred charges and accrued income | 490/1 | €1,292 | €65 | -€1,226 | -94.9% |
| Total equity and liabilities | 10/49 | €22,779 | €18,632 | -€4,147 | -18.2% |
| Equity | 10/15 | €11,429 | €13,642 | +€2,213 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232 | €232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €232 | €232 | = | 0.0% |
| Reserves not available under the articles | 1311 | €232 | €232 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,403 | -€5,190 | +€2,213 | +29.9% |
| Amounts payable | 17/49 | €11,351 | €4,991 | -€6,360 | -56.0% |
| Amounts payable within one year | 42/48 | €11,351 | €4,991 | -€6,360 | -56.0% |
| Current portion of amounts payable after more than one year | 42 | €8 | - | -€8 | |
| Trade debts | 44 | €3,491 | €1,042 | -€2,449 | -70.2% |
| Suppliers | 440/4 | €3,491 | €1,042 | -€2,449 | -70.2% |
| Taxes, remuneration and social security | 45 | €897 | €148 | -€749 | -83.5% |
| Taxes | 450/3 | €897 | €148 | -€749 | -83.5% |
| Other amounts payable | 47/48 | €6,955 | €3,801 | -€3,154 | -45.4% |
| Turnover | 70 | €110,399 | €71,255 | -€39,144 | -35.5% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,844 | €59,963 | -€38,881 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,065 | €6,866 | -€199 | -2.8% |
| Other operating charges | 640/8 | €1,861 | €948 | -€912 | -49.0% |
| Gross operating margin | 9900 | €11,555 | €11,706 | +€151 | +1.3% |
| Operating profit (loss) | 9901 | €2,630 | €3,892 | +€1,262 | +48.0% |
| Financial charges | 65/66B | €204 | €54 | -€150 | -73.5% |
| Recurring financial charges | 65 | €204 | €54 | -€150 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €2,426 | €3,838 | +€1,412 | +58.2% |
| Income taxes | 67/77 | €791 | €1,625 | +€834 | +105% |
| Profit (loss) for the period | 9904 | €1,635 | €2,213 | +€578 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,635 | €2,213 | +€578 | +35.3% |
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 23 October 2026 via checked.be.