ABEO GROUP: 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.
ABEO GROUP
Largest movements
- Tangible fixed assets -€13,201
down €13,201 (-21.1%), from €62,416 to €49,215
of which Furniture and vehicles: -€11,319
- Receivables within one year -€7,971
down €7,971 (-29.6%), from €26,946 to €18,975
of which Trade receivables: -€7,369
- Cash -€7,660
down €7,660 (-48.4%), from €15,817 to €8,157
mainly Tax, wage and social debts (-€13,658) and Other debts (-€9,219)
- Deferred charges and accrued income +€4,085
up €4,085 (+103%), from €3,972 to €8,057
- Tax, wage and social debts -€13,658
down €13,658 (-75.4%), from €18,108 to €4,450
of which Remuneration and social security: -€16,500
- Other debts -€9,219
down €9,219 (-94.5%), from €9,759 to €539
- Debts after one year -€5,409
down €5,409 (-33.0%), from €16,384 to €10,974
- Profit (loss) carried forward +€3,354
up €3,354 (+20.2%), from €16,569 to €19,923
- Gross operating margin -€10,190
down €10,190 (-30.3%), from €33,664 to €23,474
- Taxes -€2,012
down €2,012 (-44.7%), from €4,501 to €2,489
- Depreciation -€1,256
down €1,256 (-7.7%), from €16,242 to €14,986
- Other operating charges -€1,171
down €1,171 (-92.0%), from €1,272 to €101
- Financial charges +€846
up €846 (+49.9%), from €1,698 to €2,544
of which Non-recurring financial charges: +€1,065
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 | €109,818 | €85,121 | -€24,697 | -22.5% |
| Fixed assets | 21/28 | €63,083 | €49,932 | -€13,151 | -20.8% |
| Tangible fixed assets | 22/27 | €62,416 | €49,215 | -€13,201 | -21.1% |
| Plant, machinery and equipment | 23 | €4,230 | €3,501 | -€729 | -17.2% |
| Furniture and vehicles | 24 | €47,566 | €36,247 | -€11,319 | -23.8% |
| Other tangible fixed assets | 26 | €10,621 | €9,468 | -€1,152 | -10.9% |
| Financial fixed assets | 28 | €667 | €717 | +€50 | +7.5% |
| Current assets | 29/58 | €46,735 | €35,189 | -€11,546 | -24.7% |
| Amounts receivable within one year | 40/41 | €26,946 | €18,975 | -€7,971 | -29.6% |
| Trade receivables | 40 | €26,344 | €18,975 | -€7,369 | -28.0% |
| Other amounts receivable | 41 | €603 | - | -€603 | |
| Cash at bank and in hand | 54/58 | €15,817 | €8,157 | -€7,660 | -48.4% |
| Deferred charges and accrued income | 490/1 | €3,972 | €8,057 | +€4,085 | +103% |
| Total equity and liabilities | 10/49 | €109,818 | €85,121 | -€24,697 | -22.5% |
| Equity | 10/15 | €48,523 | €51,877 | +€3,354 | +6.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,953 | €11,953 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €9,953 | €9,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,569 | €19,923 | +€3,354 | +20.2% |
| Amounts payable | 17/49 | €61,295 | €33,244 | -€28,051 | -45.8% |
| Amounts payable after more than one year | 17 | €16,384 | €10,974 | -€5,409 | -33.0% |
| Financial debts | 170/4 | €16,384 | €10,974 | -€5,409 | -33.0% |
| Amounts payable within one year | 42/48 | €44,911 | €22,270 | -€22,642 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €5,203 | €5,409 | +€206 | +4.0% |
| Trade debts | 44 | €11,841 | €11,872 | +€30 | +0.3% |
| Suppliers | 440/4 | €11,841 | €11,872 | +€30 | +0.3% |
| Taxes, remuneration and social security | 45 | €18,108 | €4,450 | -€13,658 | -75.4% |
| Taxes | 450/3 | €1,608 | €4,450 | +€2,842 | +177% |
| Remuneration and social security | 454/9 | €16,500 | - | -€16,500 | |
| Other amounts payable | 47/48 | €9,759 | €539 | -€9,219 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,242 | €14,986 | -€1,256 | -7.7% |
| Other operating charges | 640/8 | €1,272 | €101 | -€1,171 | -92.0% |
| Gross operating margin | 9900 | €33,664 | €23,474 | -€10,190 | -30.3% |
| Operating profit (loss) | 9901 | €16,150 | €8,387 | -€7,764 | -48.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,698 | €2,544 | +€846 | +49.9% |
| Recurring financial charges | 65 | €1,698 | €1,479 | -€219 | -12.9% |
| Non-recurring financial charges | 66B | - | €1,065 | +€1,065 | |
| Profit (loss) for the period before taxes | 9903 | €14,455 | €5,843 | -€8,612 | -59.6% |
| Income taxes | 67/77 | €4,501 | €2,489 | -€2,012 | -44.7% |
| Profit (loss) for the period | 9904 | €9,953 | €3,354 | -€6,599 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,953 | €3,354 | -€6,599 | -66.3% |
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 19 October 2026 via checked.be.