Abilis: 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.
Abilis
Largest movements
- Tangible fixed assets -€4,003
down €4,003 (-32.1%), from €12,465 to €8,461
- Receivables within one year +€785
up €785 (+101.9%), from €770 to €1,555
- Deferred charges and accrued income -€473
no longer reported in 2024 (was €473)
- Profit (loss) carried forward -€6,186
down €6,186 (-24.8%), from -€24,963 to -€31,149
- Other debts +€6,143
up €6,143 (+26.5%), from €23,156 to €29,300
- Debts after one year -€4,077
down €4,077 (-47.5%), from €8,584 to €4,508
- Short-term financial debts +€503
up €503 (+38.9%), from €1,293 to €1,797
- Trade debts -€155
down €155 (-68.7%), from €226 to €71
- Gross operating margin +€232
up €232 (+35.7%), from -€648 to -€416
- Financial charges -€103
down €103 (-11.4%), from €898 to €795
- Other operating charges -€38
down €38 (-7.0%), from €543 to €505
- Taxes -€15
down €15 (-3.1%), from €480 to €465
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,707 | €10,016 | -€3,691 | -26.9% |
| Fixed assets | 21/28 | €12,465 | €8,461 | -€4,003 | -32.1% |
| Tangible fixed assets | 22/27 | €12,465 | €8,461 | -€4,003 | -32.1% |
| Furniture and vehicles | 24 | €12,465 | €8,461 | -€4,003 | -32.1% |
| Current assets | 29/58 | €1,243 | €1,555 | +€312 | +25.1% |
| Amounts receivable within one year | 40/41 | €770 | €1,555 | +€785 | +101.9% |
| Other amounts receivable | 41 | €770 | €1,555 | +€785 | +101.9% |
| Deferred charges and accrued income | 490/1 | €473 | - | -€473 | |
| Total equity and liabilities | 10/49 | €13,707 | €10,016 | -€3,691 | -26.9% |
| Equity | 10/15 | -€23,974 | -€30,159 | -€6,186 | -25.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €989 | €989 | = | 0.0% |
| Distributable reserves | 133 | €989 | €989 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,963 | -€31,149 | -€6,186 | -24.8% |
| Amounts payable | 17/49 | €37,681 | €40,176 | +€2,495 | +6.6% |
| Amounts payable after more than one year | 17 | €8,584 | €4,508 | -€4,077 | -47.5% |
| Financial debts | 170/4 | €8,584 | €4,508 | -€4,077 | -47.5% |
| Amounts payable within one year | 42/48 | €29,096 | €35,668 | +€6,571 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €4,421 | €4,501 | +€80 | +1.8% |
| Financial debts | 43 | €1,293 | €1,797 | +€503 | +38.9% |
| Credit institutions | 430/8 | €1,293 | €1,797 | +€503 | +38.9% |
| Trade debts | 44 | €226 | €71 | -€155 | -68.7% |
| Suppliers | 440/4 | €226 | €71 | -€155 | -68.7% |
| Other amounts payable | 47/48 | €23,156 | €29,300 | +€6,143 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,003 | €4,003 | = | 0.0% |
| Other operating charges | 640/8 | €543 | €505 | -€38 | -7.0% |
| Gross operating margin | 9900 | -€648 | -€416 | +€232 | +35.7% |
| Operating profit (loss) | 9901 | -€5,195 | -€4,925 | +€270 | +5.2% |
| Financial charges | 65/66B | €898 | €795 | -€103 | -11.4% |
| Recurring financial charges | 65 | €898 | €795 | -€103 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,093 | -€5,721 | +€373 | +6.1% |
| Income taxes | 67/77 | €480 | €465 | -€15 | -3.1% |
| Profit (loss) for the period | 9904 | -€6,573 | -€6,186 | +€388 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,573 | -€6,186 | +€388 | +5.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.