ABEONA: 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.
ABEONA
Largest movements
- Tangible fixed assets -€92,038
down €92,038 (-7.6%), from €1.2m to €1.1m
of which Land and buildings: -€78,529
- Cash +€52,096
up €52,096 (+362.0%), from €14,390 to €66,486
mainly Depreciation (+€49,143) and Investment in fixed assets (net) (+€42,895)
- Receivables within one year +€25,379
up €25,379 (+134.0%), from €18,938 to €44,317
of which Other amounts receivable: +€19,229
- Other debts -€47,057
down €47,057 (-8.9%), from €530,036 to €482,979
- Debts after one year +€28,465
up €28,465 (+2.2%), from €1.3m to €1.3m
- Gross operating margin +€33,991
up €33,991 (+40.1%), from €84,812 to €118,803
- Other operating charges +€12,456
up €12,456 (+193.4%), from €6,440 to €18,897
- Financial charges +€5,980
up €5,980 (+22.6%), from €26,432 to €32,411
- Taxes +€4,198
up €4,198 (+175.0%), from €2,399 to €6,597
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 | €2,125,468 | €2,111,132 | -€14,336 | -0.7% |
| Fixed assets | 21/28 | €1,208,212 | €1,116,174 | -€92,038 | -7.6% |
| Tangible fixed assets | 22/27 | €1,207,332 | €1,115,294 | -€92,038 | -7.6% |
| Land and buildings | 22 | €1,116,061 | €1,037,533 | -€78,529 | -7.0% |
| Plant, machinery and equipment | 23 | €72,110 | €64,137 | -€7,972 | -11.1% |
| Furniture and vehicles | 24 | €19,162 | €13,624 | -€5,537 | -28.9% |
| Financial fixed assets | 28 | €880 | €880 | = | 0.0% |
| Current assets | 29/58 | €917,256 | €994,958 | +€77,702 | +8.5% |
| Stocks and contracts in progress | 3 | €883,928 | €884,155 | +€226 | 0.0% |
| Stocks | 30/36 | €883,928 | €884,155 | +€226 | 0.0% |
| Amounts receivable within one year | 40/41 | €18,938 | €44,317 | +€25,379 | +134.0% |
| Trade receivables | 40 | €12,216 | €18,366 | +€6,150 | +50.3% |
| Other amounts receivable | 41 | €6,722 | €25,951 | +€19,229 | +286.0% |
| Cash at bank and in hand | 54/58 | €14,390 | €66,486 | +€52,096 | +362.0% |
| Total equity and liabilities | 10/49 | €2,125,468 | €2,111,132 | -€14,336 | -0.7% |
| Equity | 10/15 | €180,819 | €194,038 | +€13,219 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,337 | €137,944 | -€4,393 | -3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €140,477 | €136,084 | -€4,393 | -3.1% |
| Profit (loss) carried forward | 14 | €19,882 | €37,494 | +€17,612 | +88.6% |
| Provisions and deferred taxes | 16 | €46,826 | €45,361 | -€1,464 | -3.1% |
| Deferred taxes | 168 | €46,826 | €45,361 | -€1,464 | -3.1% |
| Amounts payable | 17/49 | €1,897,824 | €1,871,733 | -€26,091 | -1.4% |
| Amounts payable after more than one year | 17 | €1,278,373 | €1,306,839 | +€28,465 | +2.2% |
| Financial debts | 170/4 | €1,278,373 | €1,306,839 | +€28,465 | +2.2% |
| Amounts payable within one year | 42/48 | €606,802 | €564,894 | -€41,907 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €70,122 | €71,539 | +€1,417 | +2.0% |
| Trade debts | 44 | €4,244 | €3,476 | -€768 | -18.1% |
| Suppliers | 440/4 | €4,244 | €3,476 | -€768 | -18.1% |
| Taxes, remuneration and social security | 45 | €2,399 | €6,901 | +€4,502 | +187.6% |
| Taxes | 450/3 | €2,399 | €6,901 | +€4,502 | +187.6% |
| Other amounts payable | 47/48 | €530,036 | €482,979 | -€47,057 | -8.9% |
| Accrued charges and deferred income | 492/3 | €12,649 | €0 | -€12,649 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,481 | €49,143 | -€338 | -0.7% |
| Other operating charges | 640/8 | €6,440 | €18,897 | +€12,456 | +193.4% |
| Gross operating margin | 9900 | €84,812 | €118,803 | +€33,991 | +40.1% |
| Operating profit (loss) | 9901 | €28,891 | €50,764 | +€21,873 | +75.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €26,432 | €32,411 | +€5,980 | +22.6% |
| Recurring financial charges | 65 | €26,432 | €32,411 | +€5,980 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €2,459 | €18,352 | +€15,893 | +646.3% |
| Transfer from deferred taxes | 780 | €1,561 | €1,464 | -€97 | -6.2% |
| Income taxes | 67/77 | €2,399 | €6,597 | +€4,198 | +175.0% |
| Profit (loss) for the period | 9904 | €1,621 | €13,219 | +€11,599 | +715.6% |
| Transfer from tax-exempt reserves | 789 | €4,683 | €4,393 | -€290 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,303 | €17,612 | +€11,309 | +179.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.