ABERFIL: 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.
ABERFIL
Largest movements
- Tangible fixed assets -€22,501
down €22,501 (-2.2%), from €1.0m to €1.0m
of which Land and buildings: -€25,404
- Reserves -€20,000
down €20,000 (-2.4%), from €850,500 to €830,500
of which Distributable reserves: -€20,000
- Depreciation +€25,514
up €25,514 (+716.1%), from €3,563 to €29,077
- Financial income +€15,328
up €15,328 (+365.4%), from €4,195 to €19,523
- Gross operating margin +€12,417
up €12,417, from -€7,206 to €5,210
- Taxes -€3,141
new in 2025: -€3,141
- Financial charges -€261
down €261 (-1.5%), from €17,281 to €17,019
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 | €1,466,548 | €1,445,562 | -€20,986 | -1.4% |
| Fixed assets | 21/28 | €1,042,735 | €1,020,234 | -€22,501 | -2.2% |
| Tangible fixed assets | 22/27 | €1,042,735 | €1,020,234 | -€22,501 | -2.2% |
| Land and buildings | 22 | €1,009,776 | €984,372 | -€25,404 | -2.5% |
| Plant, machinery and equipment | 23 | €15,841 | €14,071 | -€1,771 | -11.2% |
| Furniture and vehicles | 24 | €17,117 | €21,791 | +€4,675 | +27.3% |
| Current assets | 29/58 | €423,814 | €425,328 | +€1,514 | +0.4% |
| Amounts receivable within one year | 40/41 | €1,258 | €6,608 | +€5,350 | +425.1% |
| Other amounts receivable | 41 | €1,258 | €6,608 | +€5,350 | +425.1% |
| Current investments | 50/53 | €399,213 | €399,213 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,342 | €19,506 | -€3,836 | -16.4% |
| Total equity and liabilities | 10/49 | €1,466,548 | €1,445,562 | -€20,986 | -1.4% |
| Equity | 10/15 | €956,840 | €935,543 | -€21,297 | -2.2% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | €105,000 | = | 0.0% |
| Issued capital | 100 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €850,500 | €830,500 | -€20,000 | -2.4% |
| Non-distributable reserves | 130/1 | €50,500 | €50,500 | = | 0.0% |
| Legal reserve | 130 | €10,500 | €10,500 | = | 0.0% |
| Own shares acquired | 1312 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €800,000 | €780,000 | -€20,000 | -2.5% |
| Profit (loss) carried forward | 14 | €1,340 | €43 | -€1,297 | -96.8% |
| Amounts payable | 17/49 | €509,709 | €510,019 | +€311 | +0.1% |
| Amounts payable within one year | 42/48 | €506,942 | €507,253 | +€311 | +0.1% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €2,464 | €2,775 | +€311 | +12.6% |
| Suppliers | 440/4 | €2,464 | €2,775 | +€311 | +12.6% |
| Other amounts payable | 47/48 | €4,478 | €4,478 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,767 | €2,767 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,563 | €29,077 | +€25,514 | +716.1% |
| Other operating charges | 640/8 | €2,820 | €3,075 | +€255 | +9.0% |
| Gross operating margin | 9900 | -€7,206 | €5,210 | +€12,417 | |
| Operating profit (loss) | 9901 | -€13,589 | -€26,941 | -€13,352 | -98.3% |
| Financial income | 75/76B | €4,195 | €19,523 | +€15,328 | +365.4% |
| Recurring financial income | 75 | €4,195 | €19,523 | +€15,328 | +365.4% |
| Financial charges | 65/66B | €17,281 | €17,019 | -€261 | -1.5% |
| Recurring financial charges | 65 | €17,281 | €17,019 | -€261 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,675 | -€24,438 | +€2,237 | +8.4% |
| Income taxes | 67/77 | - | -€3,141 | -€3,141 | |
| Profit (loss) for the period | 9904 | -€26,675 | -€21,297 | +€5,378 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,675 | -€21,297 | +€5,378 | +20.2% |
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 9 October 2026 via checked.be.