ABERLAAS: 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.
ABERLAAS
Largest movements
- Cash +€21,870
up €21,870 (+294%), from €7,432 to €29,302
mainly Net result for the year (+€22,023) and Tax, wage and social debts (+€13,732)
- Intangible fixed assets +€8,171
up €8,171 (+986%), from €829 to €9,000
- Receivables within one year -€7,032
down €7,032 (-68.3%), from €10,294 to €3,262
of which Trade receivables: -€7,279
- Tangible fixed assets +€2,826
up €2,826 (+95.6%), from €2,956 to €5,782
of which Furniture and vehicles: +€3,025
- Deferred charges and accrued income +€2,732
up €2,732 (+238%), from €1,150 to €3,882
- Profit (loss) carried forward +€21,809
up €21,809 (+871%), from €2,504 to €24,313
- Tax, wage and social debts +€13,732
up €13,732 (+422%), from €3,255 to €16,986
of which Taxes: +€12,151
- Other debts -€4,371
down €4,371 (-35.6%), from €12,262 to €7,891
- Trade debts -€2,087
down €2,087 (-41.1%), from €5,082 to €2,995
- Advances received -€650
down €650 (-11.0%), from €5,900 to €5,250
- Gross operating margin +€36,557
up €36,557 (+668%), from €5,474 to €42,031
- Staff costs +€6,914
up €6,914 (+778%), from €889 to €7,803
- Taxes +€5,269
up €5,269 (+699%), from €753 to €6,022
- Depreciation +€2,291
up €2,291 (+501%), from €458 to €2,749
- Write-downs +€1,354
up €1,354 (+527%), from €257 to €1,610
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 | €33,002 | €61,435 | +€28,433 | +86.2% |
| Formation expenses | 20 | - | €603 | +€603 | |
| Fixed assets | 21/28 | €10,835 | €21,832 | +€10,997 | +102% |
| Intangible fixed assets | 21 | €829 | €9,000 | +€8,171 | +986% |
| Tangible fixed assets | 22/27 | €2,956 | €5,782 | +€2,826 | +95.6% |
| Plant, machinery and equipment | 23 | €579 | €381 | -€199 | -34.3% |
| Furniture and vehicles | 24 | €2,376 | €5,401 | +€3,025 | +127% |
| Financial fixed assets | 28 | €7,050 | €7,050 | = | 0.0% |
| Current assets | 29/58 | €22,168 | €39,001 | +€16,833 | +75.9% |
| Stocks and contracts in progress | 3 | €3,292 | €2,554 | -€738 | -22.4% |
| Stocks | 30/36 | €3,292 | €2,554 | -€738 | -22.4% |
| Amounts receivable within one year | 40/41 | €10,294 | €3,262 | -€7,032 | -68.3% |
| Trade receivables | 40 | €9,970 | €2,691 | -€7,279 | -73.0% |
| Other amounts receivable | 41 | €324 | €571 | +€247 | +76.4% |
| Cash at bank and in hand | 54/58 | €7,432 | €29,302 | +€21,870 | +294% |
| Deferred charges and accrued income | 490/1 | €1,150 | €3,882 | +€2,732 | +238% |
| Total equity and liabilities | 10/49 | €33,002 | €61,435 | +€28,433 | +86.2% |
| Equity | 10/15 | €6,504 | €28,313 | +€21,809 | +335% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,504 | €24,313 | +€21,809 | +871% |
| Amounts payable | 17/49 | €26,498 | €33,122 | +€6,624 | +25.0% |
| Amounts payable within one year | 42/48 | €26,498 | €33,122 | +€6,624 | +25.0% |
| Trade debts | 44 | €5,082 | €2,995 | -€2,087 | -41.1% |
| Suppliers | 440/4 | €5,082 | €2,995 | -€2,087 | -41.1% |
| Advances received on contracts in progress | 46 | €5,900 | €5,250 | -€650 | -11.0% |
| Taxes, remuneration and social security | 45 | €3,255 | €16,986 | +€13,732 | +422% |
| Taxes | 450/3 | €3,255 | €15,406 | +€12,151 | +373% |
| Remuneration and social security | 454/9 | - | €1,581 | +€1,581 | |
| Other amounts payable | 47/48 | €12,262 | €7,891 | -€4,371 | -35.6% |
| Remuneration, social security and pensions | 62 | €889 | €7,803 | +€6,914 | +778% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €458 | €2,749 | +€2,291 | +501% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €257 | €1,610 | +€1,354 | +527% |
| Other operating charges | 640/8 | €450 | €1,556 | +€1,106 | +246% |
| Non-recurring operating charges | 66A | €95 | - | -€95 | |
| Gross operating margin | 9900 | €5,474 | €42,031 | +€36,557 | +668% |
| Operating profit (loss) | 9901 | €3,325 | €28,312 | +€24,988 | +752% |
| Financial income | 75/76B | - | €273 | +€273 | |
| Recurring financial income | 75 | - | €273 | +€273 | |
| Financial charges | 65/66B | €68 | €541 | +€473 | +701% |
| Recurring financial charges | 65 | €15 | €541 | +€526 | +3,456% |
| Non-recurring financial charges | 66B | €52 | - | -€52 | |
| Profit (loss) for the period before taxes | 9903 | €3,257 | €28,045 | +€24,788 | +761% |
| Income taxes | 67/77 | €753 | €6,022 | +€5,269 | +699% |
| Profit (loss) for the period | 9904 | €2,504 | €22,023 | +€19,519 | +780% |
| Profit (loss) for the period to be appropriated | 9905 | €2,504 | €22,023 | +€19,519 | +780% |
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 24 October 2026 via checked.be.