ABITANA: 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.
ABITANA
Largest movements
- Stocks and contracts -€44,318
down €44,318 (-35.8%), from €123,919 to €79,601
- Receivables within one year +€36,944
up €36,944 (+73.7%), from €50,106 to €87,050
of which Trade receivables: +€40,639
- Cash +€35,738
up €35,738 (+24.1%), from €148,502 to €184,240
mainly Other debts (+€130,000) and Stocks and contracts (+€44,318)
- Contributions -€130,000
down €130,000 (-27.7%), from €470,000 to €340,000
- Other debts +€130,000
new in 2025: €130,000
- Trade debts +€18,302
up €18,302 (+714.8%), from €2,561 to €20,863
- Profit (loss) carried forward +€11,698
up €11,698 (+8.0%), from -€146,953 to -€135,255
- Gross operating margin -€44,272
down €44,272 (-78.9%), from €56,077 to €11,806
- Financial income +€1,061
up €1,061 (+122.6%), from €865 to €1,926
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 | €326,434 | €355,608 | +€29,174 | +8.9% |
| Fixed assets | 21/28 | €3,906 | €4,716 | +€810 | +20.7% |
| Intangible fixed assets | 21 | €3,906 | €3,416 | -€490 | -12.5% |
| Financial fixed assets | 28 | - | €1,300 | +€1,300 | |
| Current assets | 29/58 | €322,528 | €350,891 | +€28,364 | +8.8% |
| Stocks and contracts in progress | 3 | €123,919 | €79,601 | -€44,318 | -35.8% |
| Stocks | 30/36 | €123,919 | €79,601 | -€44,318 | -35.8% |
| Amounts receivable within one year | 40/41 | €50,106 | €87,050 | +€36,944 | +73.7% |
| Trade receivables | 40 | €42,151 | €82,790 | +€40,639 | +96.4% |
| Other amounts receivable | 41 | €7,955 | €4,260 | -€3,695 | -46.4% |
| Cash at bank and in hand | 54/58 | €148,502 | €184,240 | +€35,738 | +24.1% |
| Total equity and liabilities | 10/49 | €326,434 | €355,608 | +€29,174 | +8.9% |
| Equity | 10/15 | €323,047 | €204,745 | -€118,302 | -36.6% |
| Contributions | 10/11 | €470,000 | €340,000 | -€130,000 | -27.7% |
| Capital | 10 | €470,000 | €340,000 | -€130,000 | -27.7% |
| Issued capital | 100 | €470,000 | €340,000 | -€130,000 | -27.7% |
| Profit (loss) carried forward | 14 | -€146,953 | -€135,255 | +€11,698 | +8.0% |
| Amounts payable | 17/49 | €3,387 | €150,863 | +€147,476 | +4354.0% |
| Amounts payable within one year | 42/48 | €2,561 | €150,863 | +€148,302 | +5791.6% |
| Trade debts | 44 | €2,561 | €20,863 | +€18,302 | +714.8% |
| Suppliers | 440/4 | €2,561 | €20,863 | +€18,302 | +714.8% |
| Other amounts payable | 47/48 | - | €130,000 | +€130,000 | |
| Accrued charges and deferred income | 492/3 | €826 | - | -€826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €490 | = | 0.0% |
| Other operating charges | 640/8 | €320 | €400 | +€80 | +24.9% |
| Gross operating margin | 9900 | €56,077 | €11,806 | -€44,272 | -78.9% |
| Operating profit (loss) | 9901 | €55,267 | €10,916 | -€44,351 | -80.2% |
| Financial income | 75/76B | €865 | €1,926 | +€1,061 | +122.6% |
| Recurring financial income | 75 | €865 | €1,926 | +€1,061 | +122.6% |
| Financial charges | 65/66B | €1,528 | €1,144 | -€384 | -25.1% |
| Recurring financial charges | 65 | €1,528 | €1,144 | -€384 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €54,605 | €11,698 | -€42,907 | -78.6% |
| Profit (loss) for the period | 9904 | €54,605 | €11,698 | -€42,907 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,605 | €11,698 | -€42,907 | -78.6% |
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 7 October 2026 via checked.be.