Aberdil: 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.
Aberdil
Largest movements
- Cash -€45,766
down €45,766 (-18.3%), from €250,310 to €204,544
mainly Trade debts (-€33,347) and Net result for the year (-€10,306)
- Trade debts -€33,347
down €33,347 (-50.0%), from €66,737 to €33,390
- Profit (loss) carried forward -€10,306
down €10,306 (-9.5%), from -€108,713 to -€119,019
- Gross operating margin -€89,386
down €89,386, from €81,168 to -€8,218
- Depreciation -€1,948
down €1,948 (-68.1%), from €2,862 to €914
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 | €389,924 | €346,271 | -€43,653 | -11.2% |
| Fixed assets | 21/28 | €91,305 | €90,391 | -€914 | -1.0% |
| Tangible fixed assets | 22/27 | €4,166 | €3,252 | -€914 | -21.9% |
| Plant, machinery and equipment | 23 | €4,166 | €3,252 | -€914 | -21.9% |
| Financial fixed assets | 28 | €87,139 | €87,139 | = | 0.0% |
| Current assets | 29/58 | €298,620 | €255,880 | -€42,740 | -14.3% |
| Amounts receivable within one year | 40/41 | €48,309 | €51,336 | +€3,027 | +6.3% |
| Trade receivables | 40 | €15,809 | €836 | -€14,973 | -94.7% |
| Other amounts receivable | 41 | €32,500 | €50,500 | +€18,000 | +55.4% |
| Cash at bank and in hand | 54/58 | €250,310 | €204,544 | -€45,766 | -18.3% |
| Total equity and liabilities | 10/49 | €389,924 | €346,271 | -€43,653 | -11.2% |
| Equity | 10/15 | -€46,740 | -€57,046 | -€10,306 | -22.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,713 | -€119,019 | -€10,306 | -9.5% |
| Amounts payable | 17/49 | €436,664 | €403,316 | -€33,347 | -7.6% |
| Amounts payable after more than one year | 17 | €344,927 | €344,927 | = | 0.0% |
| Financial debts | 170/4 | €344,927 | €344,927 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,737 | €58,390 | -€33,347 | -36.4% |
| Trade debts | 44 | €66,737 | €33,390 | -€33,347 | -50.0% |
| Suppliers | 440/4 | €66,737 | €33,390 | -€33,347 | -50.0% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Non-recurring operating income | 76A | €272,527 | - | -€272,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,862 | €914 | -€1,948 | -68.1% |
| Other operating charges | 640/8 | €152 | €521 | +€369 | +243.6% |
| Non-recurring operating charges | 66A | €150,000 | - | -€150,000 | |
| Gross operating margin | 9900 | €81,168 | -€8,218 | -€89,386 | |
| Operating profit (loss) | 9901 | -€71,845 | -€9,652 | +€62,193 | +86.6% |
| Financial income | 75/76B | €305 | - | -€305 | |
| Recurring financial income | 75 | €305 | - | -€305 | |
| Financial charges | 65/66B | €50 | €654 | +€604 | +1207.9% |
| Recurring financial charges | 65 | €50 | €654 | +€604 | +1207.9% |
| Profit (loss) for the period before taxes | 9903 | -€71,590 | -€10,306 | +€61,284 | +85.6% |
| Profit (loss) for the period | 9904 | -€71,590 | -€10,306 | +€61,284 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,590 | -€10,306 | +€61,284 | +85.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.