ABILES: 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.
ABILES
Largest movements
- Receivables after one year -€40,142
no longer reported in 2025 (was €40,142)
- Receivables within one year -€13,673
down €13,673 (-15.5%), from €88,213 to €74,541
of which Trade receivables: -€21,962
- Cash -€7,794
down €7,794 (-18.6%), from €41,980 to €34,186
mainly Net result for the year (-€47,512) and Other debts (-€21,459)
- Profit (loss) carried forward -€47,512
down €47,512 (-90.9%), from €52,248 to €4,736
- Other debts -€21,459
no longer reported in 2025 (was €21,459)
- Provisions +€15,332
up €15,332 (+53.0%), from €28,910 to €44,242
- Tax, wage and social debts -€5,163
down €5,163 (-54.9%), from €9,412 to €4,249
- Trade debts -€2,059
down €2,059 (-98.1%), from €2,099 to €39
- Gross operating margin -€64,684
down €64,684, from €51,244 to -€13,440
- Financial charges -€19,946
down €19,946 (-54.0%), from €36,945 to €16,999
- Provisions +€14,631
up €14,631 (+2087.8%), from €701 to €15,332
- Taxes -€2,653
down €2,653 (-72.8%), from €3,645 to €992
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 | €173,838 | €112,976 | -€60,862 | -35.0% |
| Fixed assets | 21/28 | €3,502 | €2,968 | -€534 | -15.3% |
| Tangible fixed assets | 22/27 | €3,502 | €2,968 | -€534 | -15.3% |
| Furniture and vehicles | 24 | €3,502 | €2,968 | -€534 | -15.3% |
| Current assets | 29/58 | €170,336 | €110,008 | -€60,328 | -35.4% |
| Amounts receivable after more than one year | 29 | €40,142 | - | -€40,142 | |
| Trade receivables | 290 | €40,142 | - | -€40,142 | |
| Amounts receivable within one year | 40/41 | €88,213 | €74,541 | -€13,673 | -15.5% |
| Trade receivables | 40 | €69,696 | €47,735 | -€21,962 | -31.5% |
| Other amounts receivable | 41 | €18,517 | €26,806 | +€8,289 | +44.8% |
| Cash at bank and in hand | 54/58 | €41,980 | €34,186 | -€7,794 | -18.6% |
| Deferred charges and accrued income | 490/1 | - | €1,282 | +€1,282 | |
| Total equity and liabilities | 10/49 | €173,838 | €112,976 | -€60,862 | -35.0% |
| Equity | 10/15 | €111,958 | €64,446 | -€47,512 | -42.4% |
| Contributions | 10/11 | €8,210 | €8,210 | = | 0.0% |
| Reserves | 13 | €51,500 | €51,500 | = | 0.0% |
| Distributable reserves | 133 | €51,500 | €51,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,248 | €4,736 | -€47,512 | -90.9% |
| Provisions and deferred taxes | 16 | €28,910 | €44,242 | +€15,332 | +53.0% |
| Provisions for liabilities and charges | 160/5 | €28,910 | €44,242 | +€15,332 | +53.0% |
| Other liabilities and charges | 164/5 | €28,910 | €44,242 | +€15,332 | +53.0% |
| Amounts payable | 17/49 | €32,970 | €4,288 | -€28,682 | -87.0% |
| Amounts payable within one year | 42/48 | €32,970 | €4,288 | -€28,682 | -87.0% |
| Trade debts | 44 | €2,099 | €39 | -€2,059 | -98.1% |
| Suppliers | 440/4 | €2,099 | €39 | -€2,059 | -98.1% |
| Taxes, remuneration and social security | 45 | €9,412 | €4,249 | -€5,163 | -54.9% |
| Taxes | 450/3 | €9,412 | €4,249 | -€5,163 | -54.9% |
| Other amounts payable | 47/48 | €21,459 | - | -€21,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,358 | €1,463 | +€105 | +7.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €701 | €15,332 | +€14,631 | +2087.8% |
| Other operating charges | 640/8 | €909 | €496 | -€413 | -45.5% |
| Gross operating margin | 9900 | €51,244 | -€13,440 | -€64,684 | |
| Operating profit (loss) | 9901 | €48,276 | -€30,731 | -€79,006 | |
| Financial income | 75/76B | €847 | €1,210 | +€363 | +42.9% |
| Recurring financial income | 75 | €847 | €1,210 | +€363 | +42.9% |
| Financial charges | 65/66B | €36,945 | €16,999 | -€19,946 | -54.0% |
| Recurring financial charges | 65 | €36,945 | €16,999 | -€19,946 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €12,177 | -€46,520 | -€58,697 | |
| Income taxes | 67/77 | €3,645 | €992 | -€2,653 | -72.8% |
| Profit (loss) for the period | 9904 | €8,532 | -€47,512 | -€56,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,532 | -€47,512 | -€56,045 |
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 8 October 2026 via checked.be.