ABERADE: 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.
ABERADE
Largest movements
- Cash -€112,136
down €112,136 (-59.7%), from €187,938 to €75,802
mainly Other debts (-€74,130) and Net result for the year (-€42,920)
- Tangible fixed assets -€13,714
down €13,714 (-23.0%), from €59,717 to €46,003
of which Plant, machinery and equipment: -€8,036
- Receivables within one year +€4,108
up €4,108 (+509.8%), from €806 to €4,914
of which Trade receivables: +€4,914
- Other debts -€74,130
down €74,130 (-50.9%), from €145,704 to €71,574
- Profit (loss) carried forward -€42,920
down €42,920 (-64.2%), from €66,881 to €23,961
- Tax, wage and social debts -€3,845
down €3,845 (-98.4%), from €3,907 to €63
- Gross operating margin -€135,718
down €135,718, from €102,043 to -€33,675
- Taxes -€15,587
no longer reported in 2025 (was €15,587)
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 | €248,460 | €126,719 | -€121,741 | -49.0% |
| Fixed assets | 21/28 | €59,717 | €46,003 | -€13,714 | -23.0% |
| Tangible fixed assets | 22/27 | €59,717 | €46,003 | -€13,714 | -23.0% |
| Plant, machinery and equipment | 23 | €37,275 | €29,239 | -€8,036 | -21.6% |
| Furniture and vehicles | 24 | €22,442 | €16,764 | -€5,678 | -25.3% |
| Current assets | 29/58 | €188,744 | €80,716 | -€108,027 | -57.2% |
| Amounts receivable within one year | 40/41 | €806 | €4,914 | +€4,108 | +509.8% |
| Trade receivables | 40 | - | €4,914 | +€4,914 | |
| Other amounts receivable | 41 | €806 | - | -€806 | |
| Cash at bank and in hand | 54/58 | €187,938 | €75,802 | -€112,136 | -59.7% |
| Total equity and liabilities | 10/49 | €248,460 | €126,719 | -€121,741 | -49.0% |
| Equity | 10/15 | €97,256 | €54,336 | -€42,920 | -44.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,775 | €11,775 | = | 0.0% |
| 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 | €658 | €658 | = | 0.0% |
| Distributable reserves | 133 | €9,257 | €9,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,881 | €23,961 | -€42,920 | -64.2% |
| Amounts payable | 17/49 | €151,204 | €72,383 | -€78,822 | -52.1% |
| Amounts payable within one year | 42/48 | €151,204 | €72,383 | -€78,822 | -52.1% |
| Trade debts | 44 | €1,593 | €746 | -€847 | -53.2% |
| Suppliers | 440/4 | €1,593 | €746 | -€847 | -53.2% |
| Taxes, remuneration and social security | 45 | €3,907 | €63 | -€3,845 | -98.4% |
| Taxes | 450/3 | €3,907 | €63 | -€3,845 | -98.4% |
| Other amounts payable | 47/48 | €145,704 | €71,574 | -€74,130 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,460 | €7,602 | -€858 | -10.1% |
| Other operating charges | 640/8 | €1,735 | €1,598 | -€137 | -7.9% |
| Gross operating margin | 9900 | €102,043 | -€33,675 | -€135,718 | |
| Operating profit (loss) | 9901 | €91,849 | -€42,875 | -€134,723 | |
| Financial charges | 65/66B | €62 | €45 | -€17 | -27.0% |
| Recurring financial charges | 65 | €62 | €45 | -€17 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €91,787 | -€42,920 | -€134,707 | |
| Income taxes | 67/77 | €15,587 | - | -€15,587 | |
| Profit (loss) for the period | 9904 | €76,200 | -€42,920 | -€119,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,200 | -€42,920 | -€119,120 |
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 11 October 2026 via checked.be.