ABILITEAM: 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.
ABILITEAM
Largest movements
- Receivables within one year +€14,901
up €14,901 (+40.0%), from €37,249 to €52,150
of which Other amounts receivable: +€13,224
- Cash -€6,977
down €6,977 (-38.0%), from €18,349 to €11,371
mainly Provisions (-€51,246) and Receivables within one year (-€14,901)
- Deferred charges and accrued income -€2,506
down €2,506 (-44.3%), from €5,659 to €3,153
- Tangible fixed assets -€824
down €824 (-31.2%), from €2,641 to €1,818
of which Plant, machinery and equipment: -€460
- Provisions -€51,246
down €51,246 (-100.0%), from €51,246 to €0
- Profit (loss) carried forward +€45,985
up €45,985, from -€45,985 to €0
- Tax, wage and social debts -€14,585
down €14,585 (-73.2%), from €19,921 to €5,336
- Trade debts +€12,796
up €12,796 (+815.0%), from €1,570 to €14,366
- Reserves +€11,644
up €11,644 (+36.2%), from €32,146 to €43,790
- Provisions -€102,491
down €102,491, from €51,246 to -€51,246
- Financial charges -€7,082
down €7,082 (-12.4%), from €57,097 to €50,014
- Gross operating margin -€6,173
down €6,173 (-9.5%), from €64,713 to €58,540
- Financial income +€746
up €746 (+123.8%), from €602 to €1,348
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 | €63,898 | €68,491 | +€4,593 | +7.2% |
| Fixed assets | 21/28 | €2,641 | €1,818 | -€824 | -31.2% |
| Tangible fixed assets | 22/27 | €2,641 | €1,818 | -€824 | -31.2% |
| Plant, machinery and equipment | 23 | €1,104 | €644 | -€460 | -41.7% |
| Other tangible fixed assets | 26 | €1,537 | €1,173 | -€364 | -23.7% |
| Current assets | 29/58 | €61,256 | €66,674 | +€5,417 | +8.8% |
| Amounts receivable within one year | 40/41 | €37,249 | €52,150 | +€14,901 | +40.0% |
| Trade receivables | 40 | €17,552 | €19,228 | +€1,676 | +9.6% |
| Other amounts receivable | 41 | €19,697 | €32,922 | +€13,224 | +67.1% |
| Cash at bank and in hand | 54/58 | €18,349 | €11,371 | -€6,977 | -38.0% |
| Deferred charges and accrued income | 490/1 | €5,659 | €3,153 | -€2,506 | -44.3% |
| Total equity and liabilities | 10/49 | €63,898 | €68,491 | +€4,593 | +7.2% |
| Equity | 10/15 | -€8,839 | €48,790 | +€57,628 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,146 | €43,790 | +€11,644 | +36.2% |
| Distributable reserves | 133 | €32,146 | €43,790 | +€11,644 | +36.2% |
| Profit (loss) carried forward | 14 | -€45,985 | €0 | +€45,985 | |
| Provisions and deferred taxes | 16 | €51,246 | €0 | -€51,246 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €51,246 | €0 | -€51,246 | -100.0% |
| Other liabilities and charges | 164/5 | €51,246 | €0 | -€51,246 | -100.0% |
| Amounts payable | 17/49 | €21,491 | €19,701 | -€1,789 | -8.3% |
| Amounts payable within one year | 42/48 | €21,491 | €19,701 | -€1,789 | -8.3% |
| Trade debts | 44 | €1,570 | €14,366 | +€12,796 | +815.0% |
| Suppliers | 440/4 | €1,570 | €14,366 | +€12,796 | +815.0% |
| Taxes, remuneration and social security | 45 | €19,921 | €5,336 | -€14,585 | -73.2% |
| Taxes | 450/3 | €19,921 | €5,336 | -€14,585 | -73.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €487 | €824 | +€337 | +69.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €51,246 | -€51,246 | -€102,491 | |
| Other operating charges | 640/8 | €584 | €579 | -€4 | -0.8% |
| Gross operating margin | 9900 | €64,713 | €58,540 | -€6,173 | -9.5% |
| Operating profit (loss) | 9901 | €12,396 | €108,382 | +€95,986 | +774.3% |
| Financial income | 75/76B | €602 | €1,348 | +€746 | +123.8% |
| Recurring financial income | 75 | €602 | €1,348 | +€746 | +123.8% |
| Financial charges | 65/66B | €57,097 | €50,014 | -€7,082 | -12.4% |
| Recurring financial charges | 65 | €57,097 | €50,014 | -€7,082 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€44,098 | €59,716 | +€103,814 | |
| Income taxes | 67/77 | €1,887 | €2,087 | +€201 | +10.6% |
| Profit (loss) for the period | 9904 | -€45,985 | €57,628 | +€103,613 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,985 | €57,628 | +€103,613 |
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 9 October 2026 via checked.be.