ABN KHALIL: 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.
ABN KHALIL
Largest movements
- Tangible fixed assets +€24,800
new in 2025: €24,800
- Stocks and contracts -€2,751
down €2,751 (-32.1%), from €8,559 to €5,808
- Cash -€1,661
down €1,661 (-50.5%), from €3,290 to €1,629
mainly Investment in fixed assets (net) (-€31,000) and Tax, wage and social debts (-€328)
- Current portion of long-term debt +€6,665
new in 2025: €6,665
- Other debts +€6,231
new in 2025: €6,231
- Debts after one year +€3,895
new in 2025: €3,895
- Profit (loss) carried forward +€2,030
up €2,030 (+250%), from €812 to €2,842
- Trade debts +€1,895
up €1,895 (+154%), from €1,233 to €3,128
- Gross operating margin +€6,108
up €6,108 (+141%), from €4,333 to €10,440
- Depreciation +€3,836
up €3,836 (+162%), from €2,364 to €6,200
- Other operating charges -€3,016
down €3,016 (-72.2%), from €4,176 to €1,161
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.
Derived cash bridge
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 | €11,849 | €32,237 | +€20,388 | +172% |
| Fixed assets | 21/28 | - | €24,800 | +€24,800 | |
| Tangible fixed assets | 22/27 | - | €24,800 | +€24,800 | |
| Furniture and vehicles | 24 | - | €24,800 | +€24,800 | |
| Current assets | 29/58 | €11,849 | €7,437 | -€4,412 | -37.2% |
| Stocks and contracts in progress | 3 | €8,559 | €5,808 | -€2,751 | -32.1% |
| Stocks | 30/36 | €8,559 | €5,808 | -€2,751 | -32.1% |
| Cash at bank and in hand | 54/58 | €3,290 | €1,629 | -€1,661 | -50.5% |
| Total equity and liabilities | 10/49 | €11,849 | €32,237 | +€20,388 | +172% |
| Equity | 10/15 | €8,919 | €10,949 | +€2,030 | +22.8% |
| Contributions | 10/11 | €6,247 | €6,247 | = | 0.0% |
| Contributions outside capital | 11 | €6,247 | €6,247 | = | 0.0% |
| Other | 1109/19 | €6,247 | €6,247 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €812 | €2,842 | +€2,030 | +250% |
| Amounts payable | 17/49 | €2,930 | €21,288 | +€18,358 | +627% |
| Amounts payable after more than one year | 17 | - | €3,895 | +€3,895 | |
| Financial debts | 170/4 | - | €3,895 | +€3,895 | |
| Amounts payable within one year | 42/48 | €2,930 | €17,393 | +€14,463 | +494% |
| Current portion of amounts payable after more than one year | 42 | - | €6,665 | +€6,665 | |
| Trade debts | 44 | €1,233 | €3,128 | +€1,895 | +154% |
| Suppliers | 440/4 | €1,233 | €3,128 | +€1,895 | +154% |
| Taxes, remuneration and social security | 45 | €1,697 | €1,369 | -€328 | -19.3% |
| Taxes | 450/3 | €1,697 | €1,369 | -€328 | -19.3% |
| Other amounts payable | 47/48 | - | €6,231 | +€6,231 | |
| Remuneration, social security and pensions | 62 | €289 | €244 | -€45 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,364 | €6,200 | +€3,836 | +162% |
| Other operating charges | 640/8 | €4,176 | €1,161 | -€3,016 | -72.2% |
| Gross operating margin | 9900 | €4,333 | €10,440 | +€6,108 | +141% |
| Operating profit (loss) | 9901 | -€2,497 | €2,835 | +€5,332 | |
| Financial charges | 65/66B | €775 | €805 | +€30 | +3.9% |
| Recurring financial charges | 65 | €775 | €805 | +€30 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,272 | €2,030 | +€5,302 | |
| Profit (loss) for the period | 9904 | -€3,272 | €2,030 | +€5,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,272 | €2,030 | +€5,302 |
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 18 October 2026 via checked.be.