ABIES ONE: 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.
ABIES ONE
Largest movements
- Stocks and contracts -€58.4m
no longer reported in 2025 (was €58.4m)
- Receivables within one year +€14.7m
up €14.7m (+664.2%), from €2.2m to €16.9m
of which Other amounts receivable: +€16.9m
- Cash -€3.2m
down €3.2m (-99.1%), from €3.2m to €28,584
mainly Debts after one year (-€22.6m) and Other debts (-€22.3m)
- Debts after one year -€22.6m
down €22.6m (-100.0%), from €22.6m to €5,000
of which Financial debts: -€22.6m
- Other debts -€22.3m
no longer reported in 2025 (was €22.3m)
- Trade debts -€2.1m
down €2.1m (-17.7%), from €12.1m to €9.9m
- Profit (loss) carried forward +€666,306
up €666,306, from -€16,705 to €649,600
- Financial charges -€409,156
down €409,156 (-37.1%), from €1.1m to €693,471
- Gross operating margin +€281,002
up €281,002 (+21.2%), from €1.3m to €1.6m
- Taxes +€189,395
up €189,395 (+368.1%), from €51,457 to €240,851
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 | €63,871,153 | €17,004,438 | -€46.9m | -73.4% |
| Fixed assets | 21/28 | - | €81,541 | +€81,541 | |
| Tangible fixed assets | 22/27 | - | €81,541 | +€81,541 | |
| Land and buildings | 22 | - | €81,541 | +€81,541 | |
| Current assets | 29/58 | €63,871,153 | €16,922,898 | -€46.9m | -73.5% |
| Stocks and contracts in progress | 3 | €58,438,072 | - | -€58.4m | |
| Stocks | 30/36 | €58,438,072 | - | -€58.4m | |
| Amounts receivable within one year | 40/41 | €2,210,657 | €16,894,313 | +€14.7m | +664.2% |
| Trade receivables | 40 | €2,210,657 | €36,274 | -€2.2m | -98.4% |
| Other amounts receivable | 41 | - | €16,858,040 | +€16.9m | |
| Cash at bank and in hand | 54/58 | €3,222,425 | €28,584 | -€3.2m | -99.1% |
| Total equity and liabilities | 10/49 | €63,871,153 | €17,004,438 | -€46.9m | -73.4% |
| Equity | 10/15 | €44,795 | €717,250 | +€672,456 | +1501.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | - | €6,150 | +€6,150 | |
| Non-distributable reserves | 130/1 | - | €6,150 | +€6,150 | |
| Legal reserve | 130 | - | €6,150 | +€6,150 | |
| Profit (loss) carried forward | 14 | -€16,705 | €649,600 | +€666,306 | |
| Amounts payable | 17/49 | €63,826,359 | €16,287,188 | -€47.5m | -74.5% |
| Amounts payable after more than one year | 17 | €22,567,000 | €5,000 | -€22.6m | -100.0% |
| Financial debts | 170/4 | €22,562,000 | - | -€22.6m | |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,042,111 | €10,162,093 | -€24.9m | -71.0% |
| Trade debts | 44 | €12,053,164 | €9,918,451 | -€2.1m | -17.7% |
| Suppliers | 440/4 | €12,053,164 | €9,918,451 | -€2.1m | -17.7% |
| Taxes, remuneration and social security | 45 | €708,951 | €243,642 | -€465,309 | -65.6% |
| Taxes | 450/3 | €708,951 | €243,642 | -€465,309 | -65.6% |
| Other amounts payable | 47/48 | €22,279,996 | - | -€22.3m | |
| Accrued charges and deferred income | 492/3 | €6,217,247 | €6,120,095 | -€97,152 | -1.6% |
| Other operating charges | 640/8 | €1,316 | €294 | -€1,021 | -77.6% |
| Gross operating margin | 9900 | €1,326,070 | €1,607,072 | +€281,002 | +21.2% |
| Operating profit (loss) | 9901 | €1,324,755 | €1,606,778 | +€282,023 | +21.3% |
| Financial charges | 65/66B | €1,102,627 | €693,471 | -€409,156 | -37.1% |
| Recurring financial charges | 65 | €1,102,627 | €693,471 | -€409,156 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €222,127 | €913,307 | +€691,179 | +311.2% |
| Income taxes | 67/77 | €51,457 | €240,851 | +€189,395 | +368.1% |
| Profit (loss) for the period | 9904 | €170,671 | €672,456 | +€501,785 | +294.0% |
| Profit (loss) for the period to be appropriated | 9905 | €170,671 | €672,456 | +€501,785 | +294.0% |
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 6 October 2026 via checked.be.