ABIES ALBA: 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.
ABIES ALBA
Largest movements
- Cash +€3.1m
up €3.1m (+3715.6%), from €82,562 to €3.2m
mainly Debts after one year (+€2.8m) and Other debts (+€2.4m)
- Tangible fixed assets +€1.1m
up €1.1m (+20.3%), from €5.5m to €6.7m
of which Land and buildings: +€1.1m
- Receivables within one year -€406,023
down €406,023 (-50.6%), from €802,355 to €396,332
of which Other amounts receivable: -€451,398
- Debts after one year +€2.8m
new in 2025: €2.8m
- Current portion of long-term debt -€2.8m
down €2.8m (-90.0%), from €3.1m to €310,000
- Other debts +€2.4m
new in 2025: €2.4m
- Trade debts +€1.3m
up €1.3m (+395.6%), from €324,382 to €1.6m
- Gross operating margin +€86,573
up €86,573 (+24.1%), from €359,296 to €445,869
- Financial charges -€58,432
down €58,432 (-31.1%), from €188,041 to €129,609
- Taxes +€22,253
up €22,253 (+281.6%), from €7,902 to €30,155
- Financial income -€16,445
no longer reported in 2025 (was €16,445)
- Depreciation +€10,053
up €10,053 (+7.2%), from €139,972 to €150,024
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 | €6,426,439 | €10,210,582 | +€3.8m | +58.9% |
| Fixed assets | 21/28 | €5,541,522 | €6,664,037 | +€1.1m | +20.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,541,463 | €6,663,977 | +€1.1m | +20.3% |
| Land and buildings | 22 | €5,497,333 | €6,612,216 | +€1.1m | +20.3% |
| Plant, machinery and equipment | 23 | €36,730 | €44,362 | +€7,631 | +20.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €7,400 | €7,400 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €884,917 | €3,546,545 | +€2.7m | +300.8% |
| Amounts receivable within one year | 40/41 | €802,355 | €396,332 | -€406,023 | -50.6% |
| Trade receivables | 40 | €27,225 | €72,600 | +€45,375 | +166.7% |
| Other amounts receivable | 41 | €775,130 | €323,732 | -€451,398 | -58.2% |
| Cash at bank and in hand | 54/58 | €82,562 | €3,150,213 | +€3.1m | +3715.6% |
| Total equity and liabilities | 10/49 | €6,426,439 | €10,210,582 | +€3.8m | +58.9% |
| Equity | 10/15 | €2,983,028 | €3,073,907 | +€90,879 | +3.0% |
| Contributions | 10/11 | €2,497,108 | €2,497,108 | = | 0.0% |
| Capital | 10 | €2,497,108 | €2,497,108 | = | 0.0% |
| Issued capital | 100 | €2,497,108 | €2,497,108 | = | 0.0% |
| Reserves | 13 | €254,485 | €254,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €249,711 | €249,711 | = | 0.0% |
| Legal reserve | 130 | €249,711 | €249,711 | = | 0.0% |
| Distributable reserves | 133 | €4,774 | €4,774 | = | 0.0% |
| Profit (loss) carried forward | 14 | €231,436 | €322,314 | +€90,879 | +39.3% |
| Amounts payable | 17/49 | €3,443,411 | €7,136,675 | +€3.7m | +107.3% |
| Amounts payable after more than one year | 17 | - | €2,790,000 | +€2.8m | |
| Financial debts | 170/4 | - | €2,790,000 | +€2.8m | |
| Amounts payable within one year | 42/48 | €3,429,911 | €4,344,159 | +€914,248 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €3,100,000 | €310,000 | -€2.8m | -90.0% |
| Trade debts | 44 | €324,382 | €1,607,652 | +€1.3m | +395.6% |
| Suppliers | 440/4 | €324,382 | €1,607,652 | +€1.3m | +395.6% |
| Taxes, remuneration and social security | 45 | €5,529 | €40,192 | +€34,663 | +627.0% |
| Taxes | 450/3 | €5,529 | €40,192 | +€34,663 | +627.0% |
| Other amounts payable | 47/48 | - | €2,386,316 | +€2.4m | |
| Accrued charges and deferred income | 492/3 | €13,501 | €2,516 | -€10,985 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,972 | €150,024 | +€10,053 | +7.2% |
| Other operating charges | 640/8 | €43,779 | €45,202 | +€1,423 | +3.3% |
| Gross operating margin | 9900 | €359,296 | €445,869 | +€86,573 | +24.1% |
| Operating profit (loss) | 9901 | €175,545 | €250,643 | +€75,098 | +42.8% |
| Financial income | 75/76B | €16,445 | - | -€16,445 | |
| Recurring financial income | 75 | €16,445 | - | -€16,445 | |
| Financial charges | 65/66B | €188,041 | €129,609 | -€58,432 | -31.1% |
| Recurring financial charges | 65 | €188,041 | €129,609 | -€58,432 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €3,949 | €121,034 | +€117,085 | +2964.9% |
| Income taxes | 67/77 | €7,902 | €30,155 | +€22,253 | +281.6% |
| Profit (loss) for the period | 9904 | -€3,953 | €90,879 | +€94,832 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,953 | €90,879 | +€94,832 |
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 12 October 2026 via checked.be.