ABITARE: 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.
What changed
ABITARE
NACE 47.551, Retail sale of household furniture
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€574,225
2024 · €130,923+€443,302
Equity
€2.3m
2024 · €2.4m-€24,838
Cash
€184,613
2024 · €178,055+€6,558
Balance sheet total
€5.3m
2024 · €5.0m+€309,849
Largest movements
Assets
- Stocks and contracts +€586,924
up €586,924 (+15.8%), from €3.7m to €4.3m
- Receivables within one year -€192,041
down €192,041 (-55.3%), from €347,402 to €155,360
of which Trade receivables: -€213,865
- Tangible fixed assets -€96,047
down €96,047 (-12.8%), from €751,602 to €655,554
of which Other tangible fixed assets: -€82,500
Equity and liabilities
- Other debts +€449,456
up €449,456 (+102.8%), from €437,357 to €886,813
- Tax, wage and social debts -€67,486
down €67,486 (-28.5%), from €236,717 to €169,231
of which Taxes: -€44,699
Income statement
- Gross operating margin +€499,371
up €499,371 (+35.1%), from €1.4m to €1.9m
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.
Result 2024
€130,923
Gross operating margin
+€499,371
Staff costs
-€18,724
Depreciation
-€5,297
Other operating charges
-€2,810
Financial income
-€7,063
Financial charges
-€9,977
Taxes
-€12,198
Result 2025
€574,225
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.
From operations
+€750,740
Investment
-€96,190
Financing
-€647,992
Cash 2024
€178,055
From operations (derived)
+€750,740
Net result for the year
+€574,225
Depreciation
+€195,732
Stocks and contracts
-€586,924
Receivables within one year
+€192,041
Deferred charges and accrued income
-€7,950
Trade debts
-€8,771
Tax, wage and social debts
-€67,486
Advances received
+€10,417
Other debts
+€449,456
Investment (derived)
-€96,190
Investment in fixed assets (net)
-€96,190
Financing
-€647,992
Debts after one year
-€33,719
Current portion of long-term debt
-€15,210
Contributions, distributions and other
-€599,063
Cash 2025
€184,613
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,004,006 | €5,313,855 | +€309,849 | +6.2% |
| Fixed assets | 21/28 | €758,610 | €659,068 | -€99,542 | -13.1% |
| Intangible fixed assets | 21 | €7,008 | €3,514 | -€3,495 | -49.9% |
| Tangible fixed assets | 22/27 | €751,602 | €655,554 | -€96,047 | -12.8% |
| Plant, machinery and equipment | 23 | €1,960 | €4,919 | +€2,959 | +151.0% |
| Furniture and vehicles | 24 | €45,094 | €28,587 | -€16,507 | -36.6% |
| Other tangible fixed assets | 26 | €704,548 | €622,049 | -€82,500 | -11.7% |
| Current assets | 29/58 | €4,245,396 | €4,654,787 | +€409,391 | +9.6% |
| Stocks and contracts in progress | 3 | €3,705,397 | €4,292,321 | +€586,924 | +15.8% |
| Stocks | 30/36 | €3,705,397 | €4,292,321 | +€586,924 | +15.8% |
| Amounts receivable within one year | 40/41 | €347,402 | €155,360 | -€192,041 | -55.3% |
| Trade receivables | 40 | €292,723 | €78,858 | -€213,865 | -73.1% |
| Other amounts receivable | 41 | €54,678 | €76,502 | +€21,824 | +39.9% |
| Cash at bank and in hand | 54/58 | €178,055 | €184,613 | +€6,558 | +3.7% |
| Deferred charges and accrued income | 490/1 | €14,542 | €22,492 | +€7,950 | +54.7% |
| Total equity and liabilities | 10/49 | €5,004,006 | €5,313,855 | +€309,849 | +6.2% |
| Equity | 10/15 | €2,370,181 | €2,345,343 | -€24,838 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,351,581 | €2,326,743 | -€24,838 | -1.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €2,330,971 | €2,306,133 | -€24,838 | -1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,633,825 | €2,968,512 | +€334,687 | +12.7% |
| Amounts payable after more than one year | 17 | €181,182 | €147,463 | -€33,719 | -18.6% |
| Financial debts | 170/4 | €181,182 | €147,463 | -€33,719 | -18.6% |
| Amounts payable within one year | 42/48 | €2,452,644 | €2,821,049 | +€368,405 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €967,683 | €952,473 | -€15,210 | -1.6% |
| Trade debts | 44 | €497,139 | €488,368 | -€8,771 | -1.8% |
| Suppliers | 440/4 | €497,139 | €488,368 | -€8,771 | -1.8% |
| Advances received on contracts in progress | 46 | €313,747 | €324,164 | +€10,417 | +3.3% |
| Taxes, remuneration and social security | 45 | €236,717 | €169,231 | -€67,486 | -28.5% |
| Taxes | 450/3 | €131,219 | €86,519 | -€44,699 | -34.1% |
| Remuneration and social security | 454/9 | €105,498 | €82,712 | -€22,786 | -21.6% |
| Other amounts payable | 47/48 | €437,357 | €886,813 | +€449,456 | +102.8% |
| Remuneration, social security and pensions | 62 | €943,357 | €962,082 | +€18,724 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190,435 | €195,732 | +€5,297 | +2.8% |
| Other operating charges | 640/8 | €37,828 | €40,637 | +€2,810 | +7.4% |
| Gross operating margin | 9900 | €1,422,031 | €1,921,402 | +€499,371 | +35.1% |
| Operating profit (loss) | 9901 | €250,411 | €722,952 | +€472,540 | +188.7% |
| Financial income | 75/76B | €7,074 | €11 | -€7,063 | -99.8% |
| Recurring financial income | 75 | €7,074 | €11 | -€7,063 | -99.8% |
| Financial charges | 65/66B | €101,062 | €111,039 | +€9,977 | +9.9% |
| Recurring financial charges | 65 | €101,062 | €111,039 | +€9,977 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €156,423 | €611,923 | +€455,500 | +291.2% |
| Income taxes | 67/77 | €25,499 | €37,698 | +€12,198 | +47.8% |
| Profit (loss) for the period | 9904 | €130,923 | €574,225 | +€443,302 | +338.6% |
| Profit (loss) for the period to be appropriated | 9905 | €130,923 | €574,225 | +€443,302 | +338.6% |
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 12 October 2026 via checked.be.