ABETAX: 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.
ABETAX
Largest movements
- Stocks and contracts +€2.6m
up €2.6m (+95.3%), from €2.8m to €5.4m
- Receivables after one year +€647,333
up €647,333 (+4.6%), from €14.0m to €14.6m
- Other debts +€4.5m
up €4.5m (+15.5%), from €28.8m to €33.3m
- Profit (loss) carried forward -€1.6m
down €1.6m, from €428,731 to -€1.2m
- Financial income -€2.4m
down €2.4m (-98.8%), from €2.4m to €30,119
- Financial charges +€230,169
up €230,169 (+18.2%), from €1.3m to €1.5m
- Taxes -€123,371
down €123,371 (-98.5%), from €125,244 to €1,873
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 | €48,783,004 | €51,644,742 | +€2.9m | +5.9% |
| Fixed assets | 21/28 | €29,969,590 | €29,969,590 | = | 0.0% |
| Financial fixed assets | 28 | €29,969,590 | €29,969,590 | = | 0.0% |
| Current assets | 29/58 | €18,813,414 | €21,675,151 | +€2.9m | +15.2% |
| Amounts receivable after more than one year | 29 | €13,996,422 | €14,643,755 | +€647,333 | +4.6% |
| Other amounts receivable | 291 | €13,996,422 | €14,643,755 | +€647,333 | +4.6% |
| Stocks and contracts in progress | 3 | €2,751,389 | €5,374,558 | +€2.6m | +95.3% |
| Stocks | 30/36 | €2,751,389 | €5,374,558 | +€2.6m | +95.3% |
| Amounts receivable within one year | 40/41 | €217,195 | - | -€217,195 | |
| Other amounts receivable | 41 | €217,195 | - | -€217,195 | |
| Cash at bank and in hand | 54/58 | €32,776 | €9,806 | -€22,971 | -70.1% |
| Deferred charges and accrued income | 490/1 | €1,815,631 | €1,647,032 | -€168,599 | -9.3% |
| Total equity and liabilities | 10/49 | €48,783,004 | €51,644,742 | +€2.9m | +5.9% |
| Equity | 10/15 | €19,978,731 | €18,361,834 | -€1.6m | -8.1% |
| Contributions | 10/11 | €19,500,000 | €19,500,000 | = | 0.0% |
| Capital | 10 | €19,500,000 | €19,500,000 | = | 0.0% |
| Issued capital | 100 | €19,500,000 | €19,500,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €428,731 | -€1,188,166 | -€1.6m | |
| Amounts payable | 17/49 | €28,804,273 | €33,282,908 | +€4.5m | +15.5% |
| Amounts payable within one year | 42/48 | €28,804,273 | €33,282,908 | +€4.5m | +15.5% |
| Other amounts payable | 47/48 | €28,804,273 | €33,282,908 | +€4.5m | +15.5% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€148,985 | -€148,454 | +€531 | +0.4% |
| Operating profit (loss) | 9901 | -€149,952 | -€149,453 | +€500 | +0.3% |
| Financial income | 75/76B | €2,424,331 | €30,119 | -€2.4m | -98.8% |
| Recurring financial income | 75 | €2,424,331 | €30,119 | -€2.4m | -98.8% |
| Financial charges | 65/66B | €1,265,522 | €1,495,691 | +€230,169 | +18.2% |
| Recurring financial charges | 65 | €1,265,522 | €1,495,691 | +€230,169 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €1,008,856 | -€1,615,024 | -€2.6m | |
| Income taxes | 67/77 | €125,244 | €1,873 | -€123,371 | -98.5% |
| Profit (loss) for the period | 9904 | €883,612 | -€1,616,897 | -€2.5m | |
| Profit (loss) for the period to be appropriated | 9905 | €883,612 | -€1,616,897 | -€2.5m |
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 10 October 2026 via checked.be.