ABEY: 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.
ABEY
Largest movements
- Receivables within one year -€15,033
down €15,033 (-54.0%), from €27,830 to €12,797
of which Trade receivables: -€16,940
- Tangible fixed assets +€8,635
up €8,635 (+828.9%), from €1,042 to €9,677
of which Furniture and vehicles: +€8,922
- Reserves -€15,014
down €15,014 (-43.7%), from €34,334 to €19,320
- Other debts +€8,526
up €8,526 (+18.2%), from €46,828 to €55,354
- Gross operating margin +€10,901
up €10,901 (+41.8%), from €26,105 to €37,006
- Depreciation +€3,854
up €3,854 (+458.8%), from €840 to €4,694
- Taxes +€515
up €515 (+9.2%), from €5,578 to €6,093
- Financial charges -€434
down €434 (-13.1%), from €3,322 to €2,888
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 | €95,245 | €89,298 | -€5,947 | -6.2% |
| Fixed assets | 21/28 | €1,042 | €9,677 | +€8,635 | +828.9% |
| Tangible fixed assets | 22/27 | €1,042 | €9,677 | +€8,635 | +828.9% |
| Plant, machinery and equipment | 23 | €396 | €109 | -€286 | -72.4% |
| Furniture and vehicles | 24 | €646 | €9,568 | +€8,922 | +1381.0% |
| Current assets | 29/58 | €94,203 | €79,621 | -€14,583 | -15.5% |
| Amounts receivable within one year | 40/41 | €27,830 | €12,797 | -€15,033 | -54.0% |
| Trade receivables | 40 | €27,830 | €10,890 | -€16,940 | -60.9% |
| Other amounts receivable | 41 | - | €1,907 | +€1,907 | |
| Cash at bank and in hand | 54/58 | €64,789 | €64,954 | +€165 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,584 | €1,869 | +€285 | +18.0% |
| Total equity and liabilities | 10/49 | €95,245 | €89,298 | -€5,947 | -6.2% |
| Equity | 10/15 | €37,334 | €22,320 | -€15,014 | -40.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,334 | €19,320 | -€15,014 | -43.7% |
| Distributable reserves | 133 | €34,334 | €19,320 | -€15,014 | -43.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,911 | €66,977 | +€9,067 | +15.7% |
| Amounts payable within one year | 42/48 | €55,308 | €64,334 | +€9,026 | +16.3% |
| Trade debts | 44 | €2,132 | €2,466 | +€334 | +15.7% |
| Suppliers | 440/4 | €2,132 | €2,466 | +€334 | +15.7% |
| Taxes, remuneration and social security | 45 | €6,348 | €6,514 | +€165 | +2.6% |
| Taxes | 450/3 | €6,348 | €6,514 | +€165 | +2.6% |
| Other amounts payable | 47/48 | €46,828 | €55,354 | +€8,526 | +18.2% |
| Accrued charges and deferred income | 492/3 | €2,602 | €2,643 | +€41 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840 | €4,694 | +€3,854 | +458.8% |
| Other operating charges | 640/8 | €1,351 | €1,162 | -€189 | -14.0% |
| Gross operating margin | 9900 | €26,105 | €37,006 | +€10,901 | +41.8% |
| Operating profit (loss) | 9901 | €23,914 | €31,150 | +€7,237 | +30.3% |
| Financial charges | 65/66B | €3,322 | €2,888 | -€434 | -13.1% |
| Recurring financial charges | 65 | €3,322 | €2,888 | -€434 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €20,592 | €28,263 | +€7,671 | +37.3% |
| Income taxes | 67/77 | €5,578 | €6,093 | +€515 | +9.2% |
| Profit (loss) for the period | 9904 | €15,014 | €22,169 | +€7,156 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,014 | €22,169 | +€7,156 | +47.7% |
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.