Aber & co: 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.
Aber & co
Largest movements
- Cash +€52,235
up €52,235 (+275%), from €19,014 to €71,249
mainly Net result for the year (+€64,564) and Trade debts (+€6,943)
- Tangible fixed assets +€11,561
up €11,561 (+170%), from €6,782 to €18,343
of which Other tangible fixed assets: +€9,473
- Receivables within one year +€6,729
up €6,729 (+17.4%), from €38,673 to €45,402
of which Trade receivables: +€7,095
- Reserves +€65,000
up €65,000 (+2,167%), from €3,000 to €68,000
- Trade debts +€6,943
up €6,943 (+247%), from €2,813 to €9,756
- Tax, wage and social debts +€3,927
up €3,927 (+8.8%), from €44,611 to €48,539
of which Taxes: +€8,785
- Other debts -€3,080
down €3,080 (-30.9%), from €9,967 to €6,888
- Advances received -€1,721
down €1,721 (-100%), from €1,721 to €0
- Gross operating margin +€85,150
up €85,150 (+117%), from €72,916 to €158,066
- Taxes +€15,478
up €15,478 (+481%), from €3,218 to €18,695
- Staff costs +€6,624
up €6,624 (+10.3%), from €64,006 to €70,629
- Depreciation +€2,357
up €2,357 (+197%), from €1,194 to €3,552
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 | €65,359 | €135,993 | +€70,634 | +108% |
| Fixed assets | 21/28 | €6,782 | €18,343 | +€11,561 | +170% |
| Tangible fixed assets | 22/27 | €6,782 | €18,343 | +€11,561 | +170% |
| Plant, machinery and equipment | 23 | €3,241 | €1,998 | -€1,242 | -38.3% |
| Furniture and vehicles | 24 | €3,542 | €6,871 | +€3,330 | +94.0% |
| Other tangible fixed assets | 26 | - | €9,473 | +€9,473 | |
| Current assets | 29/58 | €58,577 | €117,650 | +€59,073 | +101% |
| Amounts receivable within one year | 40/41 | €38,673 | €45,402 | +€6,729 | +17.4% |
| Trade receivables | 40 | €38,308 | €45,402 | +€7,095 | +18.5% |
| Other amounts receivable | 41 | €365 | €0 | -€365 | -100% |
| Cash at bank and in hand | 54/58 | €19,014 | €71,249 | +€52,235 | +275% |
| Deferred charges and accrued income | 490/1 | €889 | €998 | +€109 | +12.3% |
| Total equity and liabilities | 10/49 | €65,359 | €135,993 | +€70,634 | +108% |
| Equity | 10/15 | €6,246 | €70,810 | +€64,564 | +1,034% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,000 | €68,000 | +€65,000 | +2,167% |
| Distributable reserves | 133 | €3,000 | €68,000 | +€65,000 | +2,167% |
| Profit (loss) carried forward | 14 | €746 | €310 | -€436 | -58.4% |
| Amounts payable | 17/49 | €59,113 | €65,182 | +€6,069 | +10.3% |
| Amounts payable within one year | 42/48 | €59,113 | €65,182 | +€6,069 | +10.3% |
| Trade debts | 44 | €2,813 | €9,756 | +€6,943 | +247% |
| Suppliers | 440/4 | €2,813 | €9,756 | +€6,943 | +247% |
| Advances received on contracts in progress | 46 | €1,721 | €0 | -€1,721 | -100% |
| Taxes, remuneration and social security | 45 | €44,611 | €48,539 | +€3,927 | +8.8% |
| Taxes | 450/3 | €17,461 | €26,247 | +€8,785 | +50.3% |
| Remuneration and social security | 454/9 | €27,150 | €22,292 | -€4,858 | -17.9% |
| Other amounts payable | 47/48 | €9,967 | €6,888 | -€3,080 | -30.9% |
| Remuneration, social security and pensions | 62 | €64,006 | €70,629 | +€6,624 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €3,552 | +€2,357 | +197% |
| Other operating charges | 640/8 | €635 | €596 | -€39 | -6.1% |
| Gross operating margin | 9900 | €72,916 | €158,066 | +€85,150 | +117% |
| Operating profit (loss) | 9901 | €7,081 | €83,289 | +€76,208 | +1,076% |
| Financial income | 75/76B | €0 | €39 | +€39 | +129,133% |
| Recurring financial income | 75 | €0 | €39 | +€39 | +129,133% |
| Financial charges | 65/66B | €117 | €68 | -€49 | -42.1% |
| Recurring financial charges | 65 | €117 | €68 | -€49 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €6,964 | €83,259 | +€76,296 | +1,096% |
| Income taxes | 67/77 | €3,218 | €18,695 | +€15,478 | +481% |
| Profit (loss) for the period | 9904 | €3,746 | €64,564 | +€60,818 | +1,623% |
| Profit (loss) for the period to be appropriated | 9905 | €3,746 | €64,564 | +€60,818 | +1,623% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.