ABERON IT: 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.
ABERON IT
Largest movements
- Current investments +€34,040
up €34,040 (+32.4%), from €105,000 to €139,040
- Cash -€5,731
down €5,731 (-5.7%), from €101,212 to €95,481
mainly Contributions, distributions and other (-€78,000) and Investment in fixed assets (net) (-€39,813)
- Receivables within one year +€4,988
up €4,988 (+5.5%), from €90,157 to €95,145
of which Other amounts receivable: +€15,321
- Other debts +€67,980
up €67,980 (+8,538%), from €796 to €68,776
- Reserves -€28,250
down €28,250 (-11.3%), from €249,192 to €220,942
of which Distributable reserves: -€28,250
- Staff costs +€7,172
up €7,172 (+9.4%), from €76,041 to €83,214
- Other operating charges -€3,720
down €3,720 (-72.5%), from €5,132 to €1,412
- Taxes -€3,100
down €3,100 (-13.5%), from €22,935 to €19,835
- Depreciation +€2,706
up €2,706 (+7.7%), from €35,120 to €37,826
- Gross operating margin -€2,595
down €2,595 (-1.3%), from €195,766 to €193,170
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 | €375,109 | €411,546 | +€36,438 | +9.7% |
| Fixed assets | 21/28 | €75,994 | €77,981 | +€1,987 | +2.6% |
| Tangible fixed assets | 22/27 | €75,804 | €77,791 | +€1,987 | +2.6% |
| Plant, machinery and equipment | 23 | €14,525 | €10,110 | -€4,415 | -30.4% |
| Furniture and vehicles | 24 | €61,279 | €67,681 | +€6,402 | +10.4% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €299,114 | €333,565 | +€34,451 | +11.5% |
| Amounts receivable within one year | 40/41 | €90,157 | €95,145 | +€4,988 | +5.5% |
| Trade receivables | 40 | €89,000 | €78,667 | -€10,333 | -11.6% |
| Other amounts receivable | 41 | €1,157 | €16,478 | +€15,321 | +1,324% |
| Current investments | 50/53 | €105,000 | €139,040 | +€34,040 | +32.4% |
| Cash at bank and in hand | 54/58 | €101,212 | €95,481 | -€5,731 | -5.7% |
| Deferred charges and accrued income | 490/1 | €2,746 | €3,899 | +€1,153 | +42.0% |
| Total equity and liabilities | 10/49 | €375,109 | €411,546 | +€36,438 | +9.7% |
| Equity | 10/15 | €267,792 | €239,542 | -€28,250 | -10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €249,192 | €220,942 | -€28,250 | -11.3% |
| Tax-exempt reserves | 132 | €20,474 | €20,474 | = | 0.0% |
| Distributable reserves | 133 | €228,718 | €200,468 | -€28,250 | -12.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €107,317 | €172,004 | +€64,688 | +60.3% |
| Amounts payable within one year | 42/48 | €107,172 | €171,854 | +€64,683 | +60.4% |
| Trade debts | 44 | €71,390 | €67,591 | -€3,800 | -5.3% |
| Suppliers | 440/4 | €71,390 | €67,591 | -€3,800 | -5.3% |
| Taxes, remuneration and social security | 45 | €34,985 | €35,487 | +€502 | +1.4% |
| Taxes | 450/3 | €14,734 | €16,974 | +€2,240 | +15.2% |
| Remuneration and social security | 454/9 | €20,251 | €18,513 | -€1,738 | -8.6% |
| Other amounts payable | 47/48 | €796 | €68,776 | +€67,980 | +8,538% |
| Accrued charges and deferred income | 492/3 | €145 | €150 | +€5 | +3.4% |
| Non-recurring operating income | 76A | - | €9,108 | +€9,108 | |
| Remuneration, social security and pensions | 62 | €76,041 | €83,214 | +€7,172 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,120 | €37,826 | +€2,706 | +7.7% |
| Other operating charges | 640/8 | €5,132 | €1,412 | -€3,720 | -72.5% |
| Gross operating margin | 9900 | €195,766 | €193,170 | -€2,595 | -1.3% |
| Operating profit (loss) | 9901 | €79,473 | €70,719 | -€8,754 | -11.0% |
| Financial income | 75/76B | €249 | €93 | -€156 | -62.5% |
| Recurring financial income | 75 | €249 | €93 | -€156 | -62.5% |
| Financial charges | 65/66B | €825 | €1,227 | +€402 | +48.7% |
| Recurring financial charges | 65 | €825 | €1,227 | +€402 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €78,896 | €69,585 | -€9,311 | -11.8% |
| Income taxes | 67/77 | €22,935 | €19,835 | -€3,100 | -13.5% |
| Profit (loss) for the period | 9904 | €55,961 | €49,750 | -€6,211 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,961 | €49,750 | -€6,211 | -11.1% |
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 22 October 2026 via checked.be.