Abisko: 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.
Abisko
Largest movements
- Tangible fixed assets +€20,695
up €20,695 (+411.8%), from €5,026 to €25,720
- Cash +€15,845
up €15,845 (+37.4%), from €42,359 to €58,204
mainly Other debts (+€61,854) and Net result for the year (+€57,446)
- Receivables within one year -€8,813
down €8,813 (-14.6%), from €60,401 to €51,588
of which Trade receivables: -€16,077
- Other debts +€61,854
up €61,854 (+242.4%), from €25,520 to €87,374
- Reserves -€40,000
down €40,000 (-24.0%), from €166,960 to €126,960
of which Distributable reserves: -€40,000
- Tax, wage and social debts +€4,983
up €4,983 (+88.5%), from €5,634 to €10,617
- Depreciation +€3,558
up €3,558 (+129.5%), from €2,748 to €6,307
- Taxes -€3,398
down €3,398 (-13.0%), from €26,134 to €22,736
- Gross operating margin -€1,043
down €1,043 (-1.2%), from €88,581 to €87,539
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 | €217,402 | €246,287 | +€28,884 | +13.3% |
| Fixed assets | 21/28 | €113,280 | €133,974 | +€20,695 | +18.3% |
| Tangible fixed assets | 22/27 | €5,026 | €25,720 | +€20,695 | +411.8% |
| Furniture and vehicles | 24 | €5,026 | €25,720 | +€20,695 | +411.8% |
| Financial fixed assets | 28 | €108,254 | €108,254 | = | 0.0% |
| Current assets | 29/58 | €104,123 | €112,312 | +€8,190 | +7.9% |
| Amounts receivable within one year | 40/41 | €60,401 | €51,588 | -€8,813 | -14.6% |
| Trade receivables | 40 | €60,401 | €44,324 | -€16,077 | -26.6% |
| Other amounts receivable | 41 | - | €7,264 | +€7,264 | |
| Cash at bank and in hand | 54/58 | €42,359 | €58,204 | +€15,845 | +37.4% |
| Deferred charges and accrued income | 490/1 | €1,363 | €2,520 | +€1,158 | +84.9% |
| Total equity and liabilities | 10/49 | €217,402 | €246,287 | +€28,884 | +13.3% |
| Equity | 10/15 | €185,560 | €145,560 | -€40,000 | -21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €166,960 | €126,960 | -€40,000 | -24.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €165,100 | €125,100 | -€40,000 | -24.2% |
| Amounts payable | 17/49 | €31,842 | €100,726 | +€68,884 | +216.3% |
| Amounts payable within one year | 42/48 | €31,842 | €98,476 | +€66,634 | +209.3% |
| Trade debts | 44 | €688 | €485 | -€203 | -29.5% |
| Suppliers | 440/4 | €688 | €485 | -€203 | -29.5% |
| Taxes, remuneration and social security | 45 | €5,634 | €10,617 | +€4,983 | +88.5% |
| Taxes | 450/3 | €5,634 | €10,617 | +€4,983 | +88.5% |
| Other amounts payable | 47/48 | €25,520 | €87,374 | +€61,854 | +242.4% |
| Accrued charges and deferred income | 492/3 | - | €2,250 | +€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,748 | €6,307 | +€3,558 | +129.5% |
| Other operating charges | 640/8 | €896 | €842 | -€53 | -6.0% |
| Gross operating margin | 9900 | €88,581 | €87,539 | -€1,043 | -1.2% |
| Operating profit (loss) | 9901 | €84,937 | €80,390 | -€4,547 | -5.4% |
| Financial charges | 65/66B | €60 | €208 | +€148 | +246.2% |
| Recurring financial charges | 65 | €60 | €208 | +€148 | +246.2% |
| Profit (loss) for the period before taxes | 9903 | €84,877 | €80,182 | -€4,695 | -5.5% |
| Income taxes | 67/77 | €26,134 | €22,736 | -€3,398 | -13.0% |
| Profit (loss) for the period | 9904 | €58,743 | €57,446 | -€1,297 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,743 | €57,446 | -€1,297 | -2.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.