ABERENO: 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.
ABERENO
Largest movements
- Stocks and contracts -€296,653
down €296,653 (-56.4%), from €525,637 to €228,984
- Tangible fixed assets +€236,250
new in 2025: €236,250
- Cash +€8,854
up €8,854 (+286.0%), from €3,096 to €11,950
mainly Stocks and contracts (+€296,653) and Trade debts (+€44,043)
- Receivables within one year +€7,518
up €7,518 (+55.4%), from €13,582 to €21,100
- Debts after one year -€131,874
down €131,874 (-29.6%), from €445,000 to €313,126
- Trade debts +€44,043
up €44,043 (+1485.8%), from €2,964 to €47,007
- Profit (loss) carried forward +€40,835
up €40,835 (+308.1%), from €13,255 to €54,091
- Turnover +€523,000
new in 2025: €523,000
- Purchases and services +€448,769
new in 2025: €448,769
- Gross operating margin +€90,491
up €90,491, from -€9,274 to €81,218
- Financial charges +€24,810
up €24,810 (+1415.9%), from €1,752 to €26,562
- Taxes +€10,040
new in 2025: €10,040
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 | €542,315 | €498,284 | -€44,031 | -8.1% |
| Fixed assets | 21/28 | - | €236,250 | +€236,250 | |
| Tangible fixed assets | 22/27 | - | €236,250 | +€236,250 | |
| Land and buildings | 22 | - | €236,250 | +€236,250 | |
| Current assets | 29/58 | €542,315 | €262,034 | -€280,281 | -51.7% |
| Stocks and contracts in progress | 3 | €525,637 | €228,984 | -€296,653 | -56.4% |
| Stocks | 30/36 | €525,637 | €228,984 | -€296,653 | -56.4% |
| Amounts receivable within one year | 40/41 | €13,582 | €21,100 | +€7,518 | +55.4% |
| Trade receivables | 40 | €13,582 | €21,100 | +€7,518 | +55.4% |
| Cash at bank and in hand | 54/58 | €3,096 | €11,950 | +€8,854 | +286.0% |
| Total equity and liabilities | 10/49 | €542,315 | €498,284 | -€44,031 | -8.1% |
| Equity | 10/15 | €23,255 | €64,091 | +€40,835 | +175.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,255 | €54,091 | +€40,835 | +308.1% |
| Amounts payable | 17/49 | €519,060 | €434,194 | -€84,867 | -16.4% |
| Amounts payable after more than one year | 17 | €445,000 | €313,126 | -€131,874 | -29.6% |
| Financial debts | 170/4 | €445,000 | €313,126 | -€131,874 | -29.6% |
| Amounts payable within one year | 42/48 | €74,060 | €121,067 | +€47,007 | +63.5% |
| Trade debts | 44 | €2,964 | €47,007 | +€44,043 | +1485.8% |
| Suppliers | 440/4 | €2,964 | €47,007 | +€44,043 | +1485.8% |
| Taxes, remuneration and social security | 45 | €8,096 | €10,040 | +€1,945 | +24.0% |
| Taxes | 450/3 | €8,096 | €10,040 | +€1,945 | +24.0% |
| Other amounts payable | 47/48 | €63,000 | €64,020 | +€1,020 | +1.6% |
| Turnover | 70 | - | €523,000 | +€523,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €448,769 | +€448,769 | |
| Other operating charges | 640/8 | €3,927 | €3,780 | -€148 | -3.8% |
| Gross operating margin | 9900 | -€9,274 | €81,218 | +€90,491 | |
| Operating profit (loss) | 9901 | -€13,201 | €77,438 | +€90,639 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,752 | €26,562 | +€24,810 | +1415.9% |
| Recurring financial charges | 65 | €1,752 | €26,562 | +€24,810 | +1415.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,953 | €50,876 | +€65,829 | |
| Income taxes | 67/77 | - | €10,040 | +€10,040 | |
| Profit (loss) for the period | 9904 | -€14,953 | €40,835 | +€55,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,953 | €40,835 | +€55,789 |
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 7 October 2026 via checked.be.