ABEYEMA: 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.
ABEYEMA
Largest movements
- Tangible fixed assets -€12,680
down €12,680 (-9.4%), from €134,478 to €121,798
of which Land and buildings: -€7,649
- Current investments -€9,545
no longer reported in 2025 (was €9,545)
- Cash +€7,259
up €7,259 (+158.2%), from €4,587 to €11,846
mainly Depreciation (+€16,874) and Current investments (+€9,545)
- Receivables within one year -€7,102
down €7,102 (-74.8%), from €9,492 to €2,390
of which Trade receivables: -€4,803
- Deferred charges and accrued income -€3,813
down €3,813 (-61.9%), from €6,158 to €2,345
- Reserves -€11,108
down €11,108 (-11.3%), from €98,204 to €87,096
of which Distributable reserves: -€11,108
- Current portion of long-term debt -€5,517
no longer reported in 2025 (was €5,517)
- Other debts -€4,933
down €4,933 (-16.0%), from €30,754 to €25,821
- Accrued charges and deferred income -€3,075
no longer reported in 2025 (was €3,075)
- Gross operating margin -€9,332
down €9,332 (-52.6%), from €17,748 to €8,416
- Financial charges -€2,152
down €2,152 (-82.6%), from €2,604 to €452
- Depreciation -€1,693
down €1,693 (-9.1%), from €18,566 to €16,874
- Other operating charges -€553
down €553 (-19.2%), from €2,877 to €2,324
- Financial income +€198
up €198 (+341.0%), from €58 to €256
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 | €164,259 | €138,379 | -€25,880 | -15.8% |
| Fixed assets | 21/28 | €134,478 | €121,798 | -€12,680 | -9.4% |
| Tangible fixed assets | 22/27 | €134,478 | €121,798 | -€12,680 | -9.4% |
| Land and buildings | 22 | €117,227 | €109,578 | -€7,649 | -6.5% |
| Plant, machinery and equipment | 23 | €10,608 | €8,981 | -€1,628 | -15.3% |
| Furniture and vehicles | 24 | €887 | €3,239 | +€2,352 | +265.2% |
| Leasing and similar rights | 25 | €5,756 | - | -€5,756 | |
| Current assets | 29/58 | €29,781 | €16,581 | -€13,200 | -44.3% |
| Amounts receivable within one year | 40/41 | €9,492 | €2,390 | -€7,102 | -74.8% |
| Trade receivables | 40 | €5,800 | €997 | -€4,803 | -82.8% |
| Other amounts receivable | 41 | €3,692 | €1,393 | -€2,299 | -62.3% |
| Current investments | 50/53 | €9,545 | - | -€9,545 | |
| Cash at bank and in hand | 54/58 | €4,587 | €11,846 | +€7,259 | +158.2% |
| Deferred charges and accrued income | 490/1 | €6,158 | €2,345 | -€3,813 | -61.9% |
| Total equity and liabilities | 10/49 | €164,259 | €138,379 | -€25,880 | -15.8% |
| Equity | 10/15 | €109,359 | €98,251 | -€11,108 | -10.2% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €98,204 | €87,096 | -€11,108 | -11.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €98,204 | €87,096 | -€11,108 | -11.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €11,700 | €11,700 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €11,700 | €11,700 | = | 0.0% |
| Pensions and similar obligations | 160 | €11,700 | €11,700 | = | 0.0% |
| Amounts payable | 17/49 | €43,200 | €28,428 | -€14,772 | -34.2% |
| Amounts payable after more than one year | 17 | €1,204 | - | -€1,204 | |
| Financial debts | 170/4 | €1,204 | - | -€1,204 | |
| Amounts payable within one year | 42/48 | €38,921 | €28,428 | -€10,493 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €5,517 | - | -€5,517 | |
| Trade debts | 44 | €1,899 | €2,607 | +€707 | +37.2% |
| Suppliers | 440/4 | €1,899 | €2,607 | +€707 | +37.2% |
| Taxes, remuneration and social security | 45 | €750 | - | -€750 | |
| Taxes | 450/3 | €750 | - | -€750 | |
| Other amounts payable | 47/48 | €30,754 | €25,821 | -€4,933 | -16.0% |
| Accrued charges and deferred income | 492/3 | €3,075 | - | -€3,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,566 | €16,874 | -€1,693 | -9.1% |
| Other operating charges | 640/8 | €2,877 | €2,324 | -€553 | -19.2% |
| Gross operating margin | 9900 | €17,748 | €8,416 | -€9,332 | -52.6% |
| Operating profit (loss) | 9901 | -€3,696 | -€10,782 | -€7,086 | -191.7% |
| Financial income | 75/76B | €58 | €256 | +€198 | +341.0% |
| Recurring financial income | 75 | €58 | €256 | +€198 | +341.0% |
| Financial charges | 65/66B | €2,604 | €452 | -€2,152 | -82.6% |
| Recurring financial charges | 65 | €2,604 | €452 | -€2,152 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,242 | -€10,978 | -€4,737 | -75.9% |
| Income taxes | 67/77 | €108 | €130 | +€21 | +19.7% |
| Profit (loss) for the period | 9904 | -€6,350 | -€11,108 | -€4,758 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,350 | -€11,108 | -€4,758 | -74.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.