ABET: 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.
ABET
Largest movements
- Cash +€92,623
up €92,623 (+54.1%), from €171,161 to €263,784
mainly Contributions, distributions and other (+€150,000) and Deferred charges and accrued income (+€9,339)
- Deferred charges and accrued income -€9,339
down €9,339 (-46.8%), from €19,947 to €10,607
- Contributions +€150,000
up €150,000 (+25.0%), from €600,000 to €750,000
- Profit (loss) carried forward -€76,427
down €76,427 (-17.6%), from -€435,098 to -€511,525
- Tax, wage and social debts +€5,606
up €5,606 (+17.0%), from €32,995 to €38,601
of which Remuneration and social security: +€6,466
- Staff costs -€68,603
down €68,603 (-21.9%), from €313,963 to €245,360
- Gross operating margin -€10,521
down €10,521 (-5.5%), from €192,275 to €181,755
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 | €257,405 | €338,098 | +€80,693 | +31.3% |
| Fixed assets | 21/28 | €8,768 | €8,822 | +€55 | +0.6% |
| Tangible fixed assets | 22/27 | €2,038 | €2,092 | +€55 | +2.7% |
| Plant, machinery and equipment | 23 | €1,847 | €1,994 | +€147 | +8.0% |
| Furniture and vehicles | 24 | €191 | €98 | -€93 | -48.5% |
| Financial fixed assets | 28 | €6,730 | €6,730 | = | 0.0% |
| Current assets | 29/58 | €248,637 | €329,276 | +€80,639 | +32.4% |
| Amounts receivable within one year | 40/41 | €57,529 | €54,884 | -€2,645 | -4.6% |
| Trade receivables | 40 | €53,981 | €53,300 | -€681 | -1.3% |
| Other amounts receivable | 41 | €3,549 | €1,584 | -€1,964 | -55.4% |
| Cash at bank and in hand | 54/58 | €171,161 | €263,784 | +€92,623 | +54.1% |
| Deferred charges and accrued income | 490/1 | €19,947 | €10,607 | -€9,339 | -46.8% |
| Total equity and liabilities | 10/49 | €257,405 | €338,098 | +€80,693 | +31.3% |
| Equity | 10/15 | €184,902 | €258,475 | +€73,573 | +39.8% |
| Contributions | 10/11 | €600,000 | €750,000 | +€150,000 | +25.0% |
| Capital | 10 | €600,000 | €750,000 | +€150,000 | +25.0% |
| Issued capital | 100 | €600,000 | €750,000 | +€150,000 | +25.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€435,098 | -€511,525 | -€76,427 | -17.6% |
| Amounts payable | 17/49 | €72,503 | €79,623 | +€7,120 | +9.8% |
| Amounts payable within one year | 42/48 | €72,503 | €79,623 | +€7,120 | +9.8% |
| Trade debts | 44 | €39,507 | €41,022 | +€1,514 | +3.8% |
| Suppliers | 440/4 | €39,507 | €41,022 | +€1,514 | +3.8% |
| Taxes, remuneration and social security | 45 | €32,995 | €38,601 | +€5,606 | +17.0% |
| Taxes | 450/3 | €1,359 | €499 | -€860 | -63.3% |
| Remuneration and social security | 454/9 | €31,636 | €38,102 | +€6,466 | +20.4% |
| Non-recurring operating income | 76A | €331 | €0 | -€331 | -100.0% |
| Remuneration, social security and pensions | 62 | €313,963 | €245,360 | -€68,603 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,155 | €2,628 | +€473 | +21.9% |
| Other operating charges | 640/8 | €613 | €880 | +€267 | +43.6% |
| Gross operating margin | 9900 | €192,275 | €181,755 | -€10,521 | -5.5% |
| Operating profit (loss) | 9901 | -€124,456 | -€67,113 | +€57,343 | +46.1% |
| Financial income | 75/76B | €4 | €260 | +€256 | +6371.4% |
| Recurring financial income | 75 | €4 | €260 | +€256 | +6371.4% |
| Financial charges | 65/66B | €8,505 | €9,123 | +€617 | +7.3% |
| Recurring financial charges | 65 | €8,505 | €9,123 | +€617 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€132,957 | -€75,976 | +€56,982 | +42.9% |
| Income taxes | 67/77 | €569 | €451 | -€118 | -20.7% |
| Profit (loss) for the period | 9904 | -€133,526 | -€76,427 | +€57,099 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€133,526 | -€76,427 | +€57,099 | +42.8% |
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 3 October 2026 via checked.be.