ABOTT: what changed
Two fiscal 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.
ABOTT
Largest movements
- Receivables after one year -€9,000
no longer reported in 2025 (was €9,000)
- Cash +€6,796
up €6,796 (+3411.4%), from €199 to €6,995
mainly Other debts (+€12,464) and Receivables after one year (+€9,000)
- Receivables within one year +€3,193
up €3,193 (+2180.1%), from €146 to €3,340
of which Trade receivables: +€3,340
- Tangible fixed assets -€1,986
down €1,986 (-23.3%), from €8,511 to €6,525
of which Furniture and vehicles: -€1,402
- Other debts +€12,464
up €12,464 (+290.9%), from €4,284 to €16,747
- Profit (loss) carried forward -€10,657
down €10,657, from €7,186 to -€3,471
- Trade debts -€2,916
down €2,916 (-66.5%), from €4,387 to €1,471
- Gross operating margin +€8,012
up €8,012 (+49.7%), from -€16,118 to -€8,107
- Financial income -€180
no longer reported in 2025 (was €180)
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 | €17,857 | €16,859 | -€997 | -5.6% |
| Fixed assets | 21/28 | €8,511 | €6,525 | -€1,986 | -23.3% |
| Tangible fixed assets | 22/27 | €8,511 | €6,525 | -€1,986 | -23.3% |
| Furniture and vehicles | 24 | €3,180 | €1,778 | -€1,402 | -44.1% |
| Other tangible fixed assets | 26 | €5,331 | €4,747 | -€585 | -11.0% |
| Current assets | 29/58 | €9,346 | €10,335 | +€989 | +10.6% |
| Amounts receivable after more than one year | 29 | €9,000 | - | -€9,000 | |
| Other amounts receivable | 291 | €9,000 | - | -€9,000 | |
| Amounts receivable within one year | 40/41 | €146 | €3,340 | +€3,193 | +2180.1% |
| Trade receivables | 40 | - | €3,340 | +€3,340 | |
| Other amounts receivable | 41 | €146 | - | -€146 | |
| Cash at bank and in hand | 54/58 | €199 | €6,995 | +€6,796 | +3411.4% |
| Total equity and liabilities | 10/49 | €17,857 | €16,859 | -€997 | -5.6% |
| Equity | 10/15 | €9,186 | -€1,471 | -€10,657 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,186 | -€3,471 | -€10,657 | |
| Amounts payable | 17/49 | €8,671 | €18,330 | +€9,659 | +111.4% |
| Amounts payable within one year | 42/48 | €8,671 | €18,330 | +€9,659 | +111.4% |
| Trade debts | 44 | €4,387 | €1,471 | -€2,916 | -66.5% |
| Suppliers | 440/4 | €4,387 | €1,471 | -€2,916 | -66.5% |
| Taxes, remuneration and social security | 45 | - | €112 | +€112 | |
| Taxes | 450/3 | - | €112 | +€112 | |
| Other amounts payable | 47/48 | €4,284 | €16,747 | +€12,464 | +290.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,046 | €1,986 | -€60 | -2.9% |
| Other operating charges | 640/8 | €561 | €412 | -€149 | -26.6% |
| Gross operating margin | 9900 | -€16,118 | -€8,107 | +€8,012 | +49.7% |
| Operating profit (loss) | 9901 | -€18,726 | -€10,505 | +€8,221 | +43.9% |
| Financial income | 75/76B | €180 | - | -€180 | |
| Recurring financial income | 75 | €180 | - | -€180 | |
| Financial charges | 65/66B | €197 | €152 | -€45 | -22.9% |
| Recurring financial charges | 65 | €197 | €152 | -€45 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,742 | -€10,657 | +€8,086 | +43.1% |
| Income taxes | 67/77 | -€119 | - | +€119 | |
| Profit (loss) for the period | 9904 | -€18,624 | -€10,657 | +€7,967 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,624 | -€10,657 | +€7,967 | +42.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.