ABOFISK: 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.
ABOFISK
Largest movements
- Tangible fixed assets +€381,858
up €381,858 (+32.9%), from €1.2m to €1.5m
of which Land and buildings: +€382,218
- Cash +€53,071
up €53,071 (+357.6%), from €14,842 to €67,913
mainly Other debts (+€319,877) and Depreciation (+€51,490)
- Other debts +€319,877
up €319,877 (+311.3%), from €102,739 to €422,616
- Debts after one year +€31,519
up €31,519 (+3.5%), from €893,152 to €924,671
- Reserves +€30,438
up €30,438 (+25.4%), from €119,667 to €150,105
of which Distributable reserves: +€30,438
- Trade debts +€24,932
up €24,932 (+81.8%), from €30,488 to €55,420
- Gross operating margin +€30,529
up €30,529 (+32.3%), from €94,552 to €125,081
- Depreciation +€26,799
up €26,799 (+108.5%), from €24,691 to €51,490
- Financial charges +€19,125
up €19,125 (+87.3%), from €21,902 to €41,026
- Financial income +€2,667
up €2,667 (+733.0%), from €364 to €3,031
- Taxes -€2,319
down €2,319 (-100.0%), from €2,319 to €0
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 | €1,228,946 | €1,650,685 | +€421,739 | +34.3% |
| Fixed assets | 21/28 | €1,161,288 | €1,543,146 | +€381,858 | +32.9% |
| Tangible fixed assets | 22/27 | €1,161,288 | €1,543,146 | +€381,858 | +32.9% |
| Land and buildings | 22 | €1,160,287 | €1,542,505 | +€382,218 | +32.9% |
| Plant, machinery and equipment | 23 | €1,001 | €641 | -€360 | -36.0% |
| Current assets | 29/58 | €67,658 | €107,539 | +€39,881 | +58.9% |
| Amounts receivable within one year | 40/41 | €51,645 | €39,405 | -€12,240 | -23.7% |
| Trade receivables | 40 | €46,464 | €31,905 | -€14,559 | -31.3% |
| Other amounts receivable | 41 | €5,181 | €7,500 | +€2,319 | +44.8% |
| Cash at bank and in hand | 54/58 | €14,842 | €67,913 | +€53,071 | +357.6% |
| Deferred charges and accrued income | 490/1 | €1,172 | €222 | -€950 | -81.1% |
| Total equity and liabilities | 10/49 | €1,228,946 | €1,650,685 | +€421,739 | +34.3% |
| Equity | 10/15 | €139,667 | €170,105 | +€30,438 | +21.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €119,667 | €150,105 | +€30,438 | +25.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €119,667 | €150,105 | +€30,438 | +25.4% |
| Amounts payable | 17/49 | €1,089,279 | €1,480,580 | +€391,301 | +35.9% |
| Amounts payable after more than one year | 17 | €893,152 | €924,671 | +€31,519 | +3.5% |
| Financial debts | 170/4 | €893,152 | €924,671 | +€31,519 | +3.5% |
| Amounts payable within one year | 42/48 | €195,627 | €549,803 | +€354,176 | +181.0% |
| Current portion of amounts payable after more than one year | 42 | €60,479 | €70,171 | +€9,692 | +16.0% |
| Trade debts | 44 | €30,488 | €55,420 | +€24,932 | +81.8% |
| Suppliers | 440/4 | €30,488 | €55,420 | +€24,932 | +81.8% |
| Taxes, remuneration and social security | 45 | €1,921 | €1,596 | -€325 | -16.9% |
| Taxes | 450/3 | €1,921 | €1,596 | -€325 | -16.9% |
| Other amounts payable | 47/48 | €102,739 | €422,616 | +€319,877 | +311.3% |
| Accrued charges and deferred income | 492/3 | €500 | €6,106 | +€5,606 | +1121.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,691 | €51,490 | +€26,799 | +108.5% |
| Other operating charges | 640/8 | €5,079 | €5,158 | +€79 | +1.5% |
| Non-recurring operating charges | 66A | €17,664 | €0 | -€17,664 | -100.0% |
| Gross operating margin | 9900 | €94,552 | €125,081 | +€30,529 | +32.3% |
| Operating profit (loss) | 9901 | €47,118 | €68,433 | +€21,315 | +45.2% |
| Financial income | 75/76B | €364 | €3,031 | +€2,667 | +733.0% |
| Recurring financial income | 75 | €364 | €3,031 | +€2,667 | +733.0% |
| Financial charges | 65/66B | €21,902 | €41,026 | +€19,125 | +87.3% |
| Recurring financial charges | 65 | €21,902 | €41,026 | +€19,125 | +87.3% |
| Profit (loss) for the period before taxes | 9903 | €25,580 | €30,438 | +€4,858 | +19.0% |
| Income taxes | 67/77 | €2,319 | €0 | -€2,319 | -100.0% |
| Profit (loss) for the period | 9904 | €23,261 | €30,438 | +€7,177 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,261 | €30,438 | +€7,177 | +30.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.