ABLS: 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.
What changed
ABLS
NACE 87.202, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.7m
2024 · -€2.5m+€743,103
Equity
€2.1m
2024 · €3.8m-€1.7m
Cash
€236,707
2024 · €721,272-€484,565
Balance sheet total
€24.8m
2024 · €29.2m-€4.4m
Largest movements
Assets
- Receivables within one year -€7.4m
down €7.4m (-38.6%), from €19.1m to €11.7m
of which Other amounts receivable: -€5.3m
- Tangible fixed assets +€3.3m
up €3.3m (+45.9%), from €7.1m to €10.4m
of which Other tangible fixed assets: +€3.5m
- Deferred charges and accrued income +€709,279
up €709,279 (+152.8%), from €464,333 to €1.2m
- Intangible fixed assets -€494,485
down €494,485 (-28.6%), from €1.7m to €1.2m
- Cash -€484,565
down €484,565 (-67.2%), from €721,272 to €236,707
mainly Investment in fixed assets (net) (-€4.6m) and Debts after one year (-€3.9m)
Equity and liabilities
- Debts after one year -€3.9m
down €3.9m (-38.2%), from €10.1m to €6.2m
- Profit (loss) carried forward -€1.7m
down €1.7m (-68.4%), from €2.5m to €804,007
- Other debts +€1.3m
up €1.3m (+63.6%), from €2.1m to €3.4m
- Trade debts -€421,094
down €421,094 (-17.3%), from €2.4m to €2.0m
Income statement
- Turnover -€37.5m
down €37.5m (-31.5%), from €119.1m to €81.6m
- Staff costs -€16.2m
down €16.2m (-28.8%), from €56.5m to €40.2m
- Services and other goods -€14.8m
down €14.8m (-29.6%), from €50.0m to €35.2m
- Goods and materials -€2.8m
down €2.8m (-30.4%), from €9.3m to €6.5m
- Depreciation -€1.6m
down €1.6m (-46.3%), from €3.4m to €1.8m
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
-€2.5m
Turnover
-€37.5m
Other operating income
-€1.5m
Goods and materials
+€2.8m
Services and other goods
+€14.8m
Staff costs
+€16.2m
Depreciation
+€1.6m
Write-downs
-€346,846
Provisions
+€45,618
Other operating charges
+€1.3m
Other operating items
+€2.4m
Financial income
-€354,671
Financial charges
+€477,411
Taxes
+€761,311
Result 2025
-€1.7m
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
+€8.0m
Investment
-€4.6m
Financing
-€3.9m
Cash 2024
€721,272
From operations (derived)
+€8.0m
Net result for the year
-€1.7m
Depreciation
+€1.8m
Receivables within one year
+€7.4m
Deferred charges and accrued income
-€709,279
Provisions
-€22,809
Trade debts
-€421,094
Tax, wage and social debts
+€157,388
Advances received
+€31,280
Other debts
+€1.3m
Accrued charges and deferred income
+€189,550
Investment (derived)
-€4.6m
Investment in fixed assets (net)
-€4.6m
Financing
-€3.9m
Debts after one year
-€3.9m
Current portion of long-term debt
-€4,705
Cash 2025
€236,707
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,212,311 | €24,839,366 | -€4.4m | -15.0% |
| Fixed assets | 21/28 | €8,911,277 | €11,698,019 | +€2.8m | +31.3% |
| Intangible fixed assets | 21 | €1,730,696 | €1,236,212 | -€494,485 | -28.6% |
| Tangible fixed assets | 22/27 | €7,144,527 | €10,424,329 | +€3.3m | +45.9% |
| Plant, machinery and equipment | 23 | €717,533 | €748,073 | +€30,540 | +4.3% |
| Furniture and vehicles | 24 | €235,834 | €239,985 | +€4,150 | +1.8% |
| Leasing and similar rights | 25 | €204 | €0 | -€203 | -100.0% |
| Other tangible fixed assets | 26 | €5,350,265 | €8,808,903 | +€3.5m | +64.6% |
| Assets under construction and advance payments | 27 | €840,692 | €627,368 | -€213,324 | -25.4% |
| Financial fixed assets | 28 | €36,053 | €37,478 | +€1,425 | +4.0% |
| Other financial fixed assets | 284/8 | €36,053 | €37,478 | +€1,425 | +4.0% |
| Amounts receivable and cash guarantees | 285/8 | €36,053 | €37,478 | +€1,425 | +4.0% |
| Current assets | 29/58 | €20,301,034 | €13,141,346 | -€7.2m | -35.3% |
| Amounts receivable within one year | 40/41 | €19,115,429 | €11,731,027 | -€7.4m | -38.6% |
| Trade receivables | 40 | €10,479,889 | €8,433,480 | -€2.0m | -19.5% |
| Other amounts receivable | 41 | €8,635,539 | €3,297,547 | -€5.3m | -61.8% |
| Cash at bank and in hand | 54/58 | €721,272 | €236,707 | -€484,565 | -67.2% |
| Deferred charges and accrued income | 490/1 | €464,333 | €1,173,612 | +€709,279 | +152.8% |
| Total equity and liabilities | 10/49 | €29,212,311 | €24,839,366 | -€4.4m | -15.0% |
| Equity | 10/15 | €3,792,689 | €2,050,997 | -€1.7m | -45.9% |
| Contributions | 10/11 | €950,138 | €950,138 | = | 0.0% |
| Capital | 10 | €950,138 | €950,138 | = | 0.0% |
| Issued capital | 100 | €950,138 | €950,138 | = | 0.0% |
| Reserves | 13 | €296,852 | €296,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,077 | €31,077 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,677 | €18,677 | = | 0.0% |
| Distributable reserves | 133 | €265,775 | €265,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,545,699 | €804,007 | -€1.7m | -68.4% |
| Provisions and deferred taxes | 16 | €22,809 | €0 | -€22,809 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €22,809 | €0 | -€22,809 | -100.0% |
| Other liabilities and charges | 164/5 | €22,809 | €0 | -€22,809 | -100.0% |
| Amounts payable | 17/49 | €25,396,813 | €22,788,368 | -€2.6m | -10.3% |
| Amounts payable after more than one year | 17 | €10,113,722 | €6,247,559 | -€3.9m | -38.2% |
| Financial debts | 170/4 | €10,113,722 | €6,247,559 | -€3.9m | -38.2% |
| Credit institutions | 173 | €10,113,722 | €6,247,559 | -€3.9m | -38.2% |
| Amounts payable within one year | 42/48 | €15,280,893 | €16,349,062 | +€1.1m | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €3,870,868 | €3,866,163 | -€4,705 | -0.1% |
| Trade debts | 44 | €2,428,259 | €2,007,165 | -€421,094 | -17.3% |
| Suppliers | 440/4 | €2,428,259 | €2,007,165 | -€421,094 | -17.3% |
| Advances received on contracts in progress | 46 | - | €31,280 | +€31,280 | |
| Taxes, remuneration and social security | 45 | €6,930,092 | €7,087,481 | +€157,388 | +2.3% |
| Taxes | 450/3 | €459,631 | €225,783 | -€233,848 | -50.9% |
| Remuneration and social security | 454/9 | €6,470,462 | €6,861,698 | +€391,236 | +6.0% |
| Other amounts payable | 47/48 | €2,051,673 | €3,356,973 | +€1.3m | +63.6% |
| Accrued charges and deferred income | 492/3 | €2,198 | €191,748 | +€189,550 | +8623.0% |
| Operating income | 70/76A | €124,407,453 | €85,810,214 | -€38.6m | -31.0% |
| Turnover | 70 | €119,102,127 | €81,608,283 | -€37.5m | -31.5% |
| Other operating income | 74 | €5,137,810 | €3,665,759 | -€1.5m | -28.7% |
| Non-recurring operating income | 76A | €167,517 | €536,173 | +€368,656 | +220.1% |
| Operating charges | 60/66A | €125,499,903 | €87,043,612 | -€38.5m | -30.6% |
| Goods for resale, raw materials and consumables | 60 | €9,314,531 | €6,480,328 | -€2.8m | -30.4% |
| Purchases | 600/8 | €9,314,531 | €6,480,328 | -€2.8m | -30.4% |
| Services and other goods | 61 | €50,035,676 | €35,249,997 | -€14.8m | -29.6% |
| Remuneration, social security and pensions | 62 | €56,466,134 | €40,216,255 | -€16.2m | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,379,030 | €1,813,310 | -€1.6m | -46.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€243,902 | €102,944 | +€346,846 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €22,809 | -€22,809 | -€45,618 | |
| Other operating charges | 640/8 | €3,936,745 | €2,627,982 | -€1.3m | -33.2% |
| Non-recurring operating charges | 66A | €2,588,882 | €575,605 | -€2.0m | -77.8% |
| Operating profit (loss) | 9901 | -€1,092,450 | -€1,233,398 | -€140,948 | -12.9% |
| Financial income | 75/76B | €474,290 | €119,618 | -€354,671 | -74.8% |
| Recurring financial income | 75 | €474,290 | €119,618 | -€354,671 | -74.8% |
| Income from current assets | 751 | €429,857 | €88,372 | -€341,485 | -79.4% |
| Other financial income | 752/9 | €44,432 | €31,246 | -€13,186 | -29.7% |
| Financial charges | 65/66B | €1,118,256 | €640,844 | -€477,411 | -42.7% |
| Recurring financial charges | 65 | €1,118,256 | €640,844 | -€477,411 | -42.7% |
| Debt charges | 650 | €1,067,112 | €638,164 | -€428,948 | -40.2% |
| Other financial charges | 652/9 | €51,144 | €2,680 | -€48,464 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,736,416 | -€1,754,624 | -€18,208 | -1.0% |
| Income taxes | 67/77 | €748,379 | -€12,932 | -€761,311 | |
| Taxes | 670/3 | €767,752 | €2,068 | -€765,684 | -99.7% |
| Tax adjustments and reversals of tax provisions | 77 | €19,374 | €15,000 | -€4,374 | -22.6% |
| Profit (loss) for the period | 9904 | -€2,484,794 | -€1,741,692 | +€743,103 | +29.9% |
| Transfer from tax-exempt reserves | 789 | €115,775 | - | -€115,775 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,369,019 | -€1,741,692 | +€627,328 | +26.5% |
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 6 October 2026 via checked.be.