ABORO BOUW: 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.
ABORO BOUW
Largest movements
- Receivables within one year -€3,859
down €3,859 (-69.0%), from €5,595 to €1,736
of which Other amounts receivable: -€3,859
- Cash +€2,483
up €2,483 (+3.6%), from €68,254 to €70,737
mainly Net result for the year (+€21,819) and Tax, wage and social debts (+€7,248)
- Deferred charges and accrued income -€883
down €883 (-28.1%), from €3,145 to €2,261
- Trade debts -€7,767
down €7,767 (-69.3%), from €11,209 to €3,442
- Tax, wage and social debts +€7,248
up €7,248 (+111%), from €6,545 to €13,792
- Reserves -€916
down €916 (-2.1%), from €44,501 to €43,585
of which Non-distributable reserves: -€1,855
- Other debts -€825
down €825 (-53.6%), from €1,539 to €714
- Gross operating margin +€12,786
up €12,786 (+60.7%), from €21,054 to €33,840
- Taxes +€3,698
up €3,698 (+65.9%), from €5,610 to €9,308
- Financial charges +€1,751
up €1,751 (+305%), from €575 to €2,326
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 | €76,994 | €74,734 | -€2,260 | -2.9% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €76,994 | €74,734 | -€2,260 | -2.9% |
| Amounts receivable within one year | 40/41 | €5,595 | €1,736 | -€3,859 | -69.0% |
| Trade receivables | 40 | €329 | €329 | = | 0.0% |
| Other amounts receivable | 41 | €5,266 | €1,407 | -€3,859 | -73.3% |
| Cash at bank and in hand | 54/58 | €68,254 | €70,737 | +€2,483 | +3.6% |
| Deferred charges and accrued income | 490/1 | €3,145 | €2,261 | -€883 | -28.1% |
| Total equity and liabilities | 10/49 | €76,994 | €74,734 | -€2,260 | -2.9% |
| Equity | 10/15 | €56,901 | €55,985 | -€916 | -1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,501 | €43,585 | -€916 | -2.1% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €42,646 | €43,585 | +€939 | +2.2% |
| Amounts payable | 17/49 | €20,093 | €18,749 | -€1,344 | -6.7% |
| Amounts payable within one year | 42/48 | €19,293 | €17,949 | -€1,344 | -7.0% |
| Trade debts | 44 | €11,209 | €3,442 | -€7,767 | -69.3% |
| Suppliers | 440/4 | €11,209 | €3,442 | -€7,767 | -69.3% |
| Taxes, remuneration and social security | 45 | €6,545 | €13,792 | +€7,248 | +111% |
| Taxes | 450/3 | €6,545 | €13,792 | +€7,248 | +111% |
| Other amounts payable | 47/48 | €1,539 | €714 | -€825 | -53.6% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Non-recurring operating income | 76A | €13,944 | €8,700 | -€5,244 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | - | -€233 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €21,054 | €33,840 | +€12,786 | +60.7% |
| Operating profit (loss) | 9901 | €20,437 | €33,453 | +€13,016 | +63.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €575 | €2,326 | +€1,751 | +305% |
| Recurring financial charges | 65 | €575 | €2,326 | +€1,751 | +305% |
| Profit (loss) for the period before taxes | 9903 | €19,862 | €31,127 | +€11,264 | +56.7% |
| Income taxes | 67/77 | €5,610 | €9,308 | +€3,698 | +65.9% |
| Profit (loss) for the period | 9904 | €14,253 | €21,819 | +€7,566 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,253 | €21,819 | +€7,566 | +53.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.