ABORON: 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.
ABORON
Largest movements
- Cash +€617,664
up €617,664 (+1,415%), from €43,661 to €661,325
mainly Receivables within one year (+€450,485) and Net result for the year (+€147,623)
- Receivables within one year -€450,485
down €450,485 (-85.7%), from €525,747 to €75,262
of which Other amounts receivable: -€449,551
- Reserves +€147,623
up €147,623 (+22.0%), from €669,534 to €817,156
of which Distributable reserves: +€147,623
- Tax, wage and social debts +€19,224
up €19,224 (+699%), from €2,752 to €21,976
- Gross operating margin +€174,200
up €174,200 (+765%), from €22,785 to €196,985
- Depreciation -€50,429
down €50,429 (-91.7%), from €54,975 to €4,545
- Taxes +€46,090
up €46,090 (+880%), from €5,240 to €51,330
- Financial income -€36,281
down €36,281 (-71.9%), from €50,474 to €14,193
- Provisions +€13,765
no longer reported in 2025 (was -€13,765)
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 | €697,030 | €857,724 | +€160,694 | +23.1% |
| Fixed assets | 21/28 | €126,040 | €121,137 | -€4,903 | -3.9% |
| Tangible fixed assets | 22/27 | €126,040 | €121,137 | -€4,903 | -3.9% |
| Land and buildings | 22 | €125,683 | €121,137 | -€4,545 | -3.6% |
| Plant, machinery and equipment | 23 | €357 | - | -€357 | |
| Current assets | 29/58 | €570,990 | €736,587 | +€165,597 | +29.0% |
| Amounts receivable within one year | 40/41 | €525,747 | €75,262 | -€450,485 | -85.7% |
| Trade receivables | 40 | €3,101 | €2,167 | -€934 | -30.1% |
| Other amounts receivable | 41 | €522,646 | €73,095 | -€449,551 | -86.0% |
| Cash at bank and in hand | 54/58 | €43,661 | €661,325 | +€617,664 | +1,415% |
| Deferred charges and accrued income | 490/1 | €1,583 | - | -€1,583 | |
| Total equity and liabilities | 10/49 | €697,030 | €857,724 | +€160,694 | +23.1% |
| Equity | 10/15 | €688,126 | €835,748 | +€147,623 | +21.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €669,534 | €817,156 | +€147,623 | +22.0% |
| Tax-exempt reserves | 132 | €32,750 | €32,750 | = | 0.0% |
| Distributable reserves | 133 | €636,784 | €784,406 | +€147,623 | +23.2% |
| Amounts payable | 17/49 | €8,904 | €21,976 | +€13,071 | +147% |
| Amounts payable within one year | 42/48 | €8,904 | €21,976 | +€13,071 | +147% |
| Trade debts | 44 | €6,152 | - | -€6,152 | |
| Suppliers | 440/4 | €6,152 | - | -€6,152 | |
| Taxes, remuneration and social security | 45 | €2,752 | €21,976 | +€19,224 | +699% |
| Taxes | 450/3 | €2,752 | €21,976 | +€19,224 | +699% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,975 | €4,545 | -€50,429 | -91.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,765 | - | +€13,765 | |
| Other operating charges | 640/8 | €11,518 | €7,624 | -€3,893 | -33.8% |
| Non-recurring operating charges | 66A | €418 | - | -€418 | |
| Gross operating margin | 9900 | €22,785 | €196,985 | +€174,200 | +765% |
| Operating profit (loss) | 9901 | -€30,359 | €184,815 | +€215,174 | |
| Financial income | 75/76B | €50,474 | €14,193 | -€36,281 | -71.9% |
| Recurring financial income | 75 | €50,474 | €14,193 | -€36,281 | -71.9% |
| Financial charges | 65/66B | €855 | €55 | -€800 | -93.5% |
| Recurring financial charges | 65 | €855 | €55 | -€800 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €19,259 | €198,952 | +€179,693 | +933% |
| Income taxes | 67/77 | €5,240 | €51,330 | +€46,090 | +880% |
| Profit (loss) for the period | 9904 | €14,019 | €147,623 | +€133,603 | +953% |
| Profit (loss) for the period to be appropriated | 9905 | €14,019 | €147,623 | +€133,603 | +953% |
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.