ABONNA: 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.
ABONNA
Largest movements
- Receivables within one year +€113,476
up €113,476 (+214.7%), from €52,841 to €166,317
of which Trade receivables: +€115,182
- Financial fixed assets +€75,444
up €75,444 (+198.2%), from €38,067 to €113,510
- Receivables after one year +€55,000
new in 2025: €55,000
- Tangible fixed assets -€18,475
down €18,475 (-9.3%), from €199,361 to €180,886
of which Furniture and vehicles: -€13,218
- Cash -€16,161
down €16,161 (-79.5%), from €20,323 to €4,161
mainly Receivables within one year (-€113,476) and Investment in fixed assets (net) (-€75,444)
- Reserves +€114,223
up €114,223 (+92.8%), from €123,111 to €237,334
- Debts after one year +€49,403
up €49,403 (+50.4%), from €98,090 to €147,493
of which Financial debts: +€48,986
- Tax, wage and social debts +€37,977
up €37,977 (+110.9%), from €34,255 to €72,232
of which Taxes: +€36,203
- Gross operating margin +€96,973
up €96,973 (+97.2%), from €99,777 to €196,750
- Taxes +€28,680
up €28,680 (+119.1%), from €24,081 to €52,761
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 | €339,035 | €548,912 | +€209,876 | +61.9% |
| Fixed assets | 21/28 | €237,427 | €294,396 | +€56,968 | +24.0% |
| Tangible fixed assets | 22/27 | €199,361 | €180,886 | -€18,475 | -9.3% |
| Land and buildings | 22 | €178,239 | €172,982 | -€5,258 | -2.9% |
| Furniture and vehicles | 24 | €21,122 | €7,904 | -€13,218 | -62.6% |
| Financial fixed assets | 28 | €38,067 | €113,510 | +€75,444 | +198.2% |
| Current assets | 29/58 | €101,608 | €254,516 | +€152,908 | +150.5% |
| Amounts receivable after more than one year | 29 | - | €55,000 | +€55,000 | |
| Other amounts receivable | 291 | - | €55,000 | +€55,000 | |
| Amounts receivable within one year | 40/41 | €52,841 | €166,317 | +€113,476 | +214.7% |
| Trade receivables | 40 | €51,135 | €166,317 | +€115,182 | +225.3% |
| Other amounts receivable | 41 | €1,706 | €0 | -€1,706 | -100.0% |
| Current investments | 50/53 | €27,648 | €27,648 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,323 | €4,161 | -€16,161 | -79.5% |
| Deferred charges and accrued income | 490/1 | €796 | €1,390 | +€594 | +74.6% |
| Total equity and liabilities | 10/49 | €339,035 | €548,912 | +€209,876 | +61.9% |
| Equity | 10/15 | €124,611 | €238,834 | +€114,223 | +91.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €123,111 | €237,334 | +€114,223 | +92.8% |
| Distributable reserves | 133 | €123,111 | €237,334 | +€114,223 | +92.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €214,424 | €310,078 | +€95,654 | +44.6% |
| Amounts payable after more than one year | 17 | €98,090 | €147,493 | +€49,403 | +50.4% |
| Financial debts | 170/4 | €98,090 | €147,076 | +€48,986 | +49.9% |
| Other amounts payable | 178/9 | - | €417 | +€417 | |
| Amounts payable within one year | 42/48 | €116,334 | €162,585 | +€46,251 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €24,439 | €25,252 | +€813 | +3.3% |
| Trade debts | 44 | €777 | €5,696 | +€4,919 | +633.2% |
| Suppliers | 440/4 | €777 | €5,696 | +€4,919 | +633.2% |
| Taxes, remuneration and social security | 45 | €34,255 | €72,232 | +€37,977 | +110.9% |
| Taxes | 450/3 | €34,255 | €70,458 | +€36,203 | +105.7% |
| Remuneration and social security | 454/9 | €0 | €1,774 | +€1,774 | |
| Other amounts payable | 47/48 | €56,863 | €59,404 | +€2,541 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,799 | €18,475 | +€676 | +3.8% |
| Other operating charges | 640/8 | €3,921 | €2,060 | -€1,861 | -47.5% |
| Gross operating margin | 9900 | €99,777 | €196,750 | +€96,973 | +97.2% |
| Operating profit (loss) | 9901 | €78,056 | €176,215 | +€98,158 | +125.8% |
| Financial income | 75/76B | €100 | €15 | -€85 | -85.4% |
| Recurring financial income | 75 | €100 | €15 | -€85 | -85.4% |
| Financial charges | 65/66B | €9,644 | €9,245 | -€398 | -4.1% |
| Recurring financial charges | 65 | €9,644 | €9,245 | -€398 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €68,513 | €166,984 | +€98,471 | +143.7% |
| Income taxes | 67/77 | €24,081 | €52,761 | +€28,680 | +119.1% |
| Profit (loss) for the period | 9904 | €44,432 | €114,223 | +€69,791 | +157.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,432 | €114,223 | +€69,791 | +157.1% |
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.