Abilità: 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.
Abilità
Largest movements
- Tangible fixed assets -€67,115
no longer reported in 2025 (was €67,115)
- Receivables within one year +€7,771
up €7,771 (+35,099%), from €22 to €7,793
- Cash +€1,881
up €1,881 (+215%), from €875 to €2,756
mainly Investment in fixed assets (net) (+€67,063) and Tax, wage and social debts (+€1,810)
- Profit (loss) carried forward -€46,422
down €46,422, from €26,632 to -€19,790
- Other debts -€12,850
down €12,850 (-90.7%), from €14,169 to €1,319
- Tax, wage and social debts +€1,810
new in 2025: €1,810
- Gross operating margin +€18,779
up €18,779, from -€12,365 to €6,414
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.
Derived cash bridge
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 | €68,012 | €10,549 | -€57,462 | -84.5% |
| Fixed assets | 21/28 | €67,115 | - | -€67,115 | |
| Tangible fixed assets | 22/27 | €67,115 | - | -€67,115 | |
| Plant, machinery and equipment | 23 | €67,115 | - | -€67,115 | |
| Current assets | 29/58 | €897 | €10,549 | +€9,652 | +1,076% |
| Amounts receivable within one year | 40/41 | €22 | €7,793 | +€7,771 | +35,099% |
| Other amounts receivable | 41 | €22 | €7,793 | +€7,771 | +35,099% |
| Cash at bank and in hand | 54/58 | €875 | €2,756 | +€1,881 | +215% |
| Total equity and liabilities | 10/49 | €68,012 | €10,549 | -€57,462 | -84.5% |
| Equity | 10/15 | €52,242 | €5,820 | -€46,422 | -88.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,410 | €19,410 | = | 0.0% |
| Distributable reserves | 133 | €19,410 | €19,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,632 | -€19,790 | -€46,422 | |
| Amounts payable | 17/49 | €15,769 | €4,729 | -€11,040 | -70.0% |
| Amounts payable within one year | 42/48 | €14,269 | €3,229 | -€11,040 | -77.4% |
| Trade debts | 44 | €100 | €100 | = | 0.0% |
| Suppliers | 440/4 | €100 | €100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €1,810 | +€1,810 | |
| Taxes | 450/3 | - | €1,810 | +€1,810 | |
| Other amounts payable | 47/48 | €14,169 | €1,319 | -€12,850 | -90.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €52 | -€79 | -60.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €52,170 | +€52,170 | |
| Gross operating margin | 9900 | -€12,365 | €6,414 | +€18,779 | |
| Operating profit (loss) | 9901 | -€13,001 | -€46,328 | -€33,326 | -256% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €105 | €95 | -€11 | -10.1% |
| Recurring financial charges | 65 | €105 | €95 | -€11 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,107 | -€46,422 | -€33,316 | -254% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€13,107 | -€46,422 | -€33,316 | -254% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,107 | -€46,422 | -€33,316 | -254% |
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 14 October 2026 via checked.be.