ABRABANT: 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.
ABRABANT
Largest movements
- Tangible fixed assets -€63,788
down €63,788 (-10.5%), from €604,802 to €541,014
- Cash +€11,209
up €11,209 (+33.4%), from €33,530 to €44,739
mainly Depreciation (+€63,788) and Receivables within one year (+€449)
- Other debts -€33,273
down €33,273 (-8.2%), from €404,118 to €370,845
- Profit (loss) carried forward -€13,576
down €13,576 (-25.4%), from -€53,547 to -€67,123
- Depreciation +€18,054
up €18,054 (+39.5%), from €45,734 to €63,788
- Gross operating margin +€3,908
up €3,908 (+8.9%), from €44,035 to €47,942
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 | €639,471 | €586,475 | -€52,996 | -8.3% |
| Fixed assets | 21/28 | €604,802 | €541,014 | -€63,788 | -10.5% |
| Tangible fixed assets | 22/27 | €604,802 | €541,014 | -€63,788 | -10.5% |
| Land and buildings | 22 | €604,802 | €541,014 | -€63,788 | -10.5% |
| Current assets | 29/58 | €34,668 | €45,461 | +€10,792 | +31.1% |
| Amounts receivable within one year | 40/41 | €449 | - | -€449 | |
| Other amounts receivable | 41 | €449 | - | -€449 | |
| Current investments | 50/53 | €300 | €301 | +€2 | +0.5% |
| Cash at bank and in hand | 54/58 | €33,530 | €44,739 | +€11,209 | +33.4% |
| Deferred charges and accrued income | 490/1 | €389 | €420 | +€31 | +8.0% |
| Total equity and liabilities | 10/49 | €639,471 | €586,475 | -€52,996 | -8.3% |
| Equity | 10/15 | €206,062 | €187,726 | -€18,336 | -8.9% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Capital | 10 | €66,000 | €66,000 | = | 0.0% |
| Issued capital | 100 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €193,610 | €188,849 | -€4,761 | -2.5% |
| Non-distributable reserves | 130/1 | €10,200 | €10,200 | = | 0.0% |
| Legal reserve | 130 | €10,200 | €10,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,410 | €70,649 | -€4,761 | -6.3% |
| Distributable reserves | 133 | €108,000 | €108,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,547 | -€67,123 | -€13,576 | -25.4% |
| Provisions and deferred taxes | 16 | €25,137 | €23,550 | -€1,587 | -6.3% |
| Deferred taxes | 168 | €25,137 | €23,550 | -€1,587 | -6.3% |
| Amounts payable | 17/49 | €408,272 | €375,199 | -€33,073 | -8.1% |
| Amounts payable within one year | 42/48 | €405,306 | €372,124 | -€33,183 | -8.2% |
| Trade debts | 44 | €990 | €1,076 | +€86 | +8.7% |
| Suppliers | 440/4 | €990 | €1,076 | +€86 | +8.7% |
| Taxes, remuneration and social security | 45 | €198 | €202 | +€4 | +2.0% |
| Taxes | 450/3 | €198 | €202 | +€4 | +2.0% |
| Other amounts payable | 47/48 | €404,118 | €370,845 | -€33,273 | -8.2% |
| Accrued charges and deferred income | 492/3 | €2,966 | €3,076 | +€110 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,734 | €63,788 | +€18,054 | +39.5% |
| Other operating charges | 640/8 | €3,530 | €3,736 | +€206 | +5.8% |
| Gross operating margin | 9900 | €44,035 | €47,942 | +€3,908 | +8.9% |
| Operating profit (loss) | 9901 | -€5,230 | -€19,582 | -€14,353 | -274.4% |
| Financial income | 75/76B | €2 | €2 | +€1 | +32.0% |
| Recurring financial income | 75 | €2 | €2 | +€1 | +32.0% |
| Financial charges | 65/66B | €130 | €140 | +€10 | +7.7% |
| Recurring financial charges | 65 | €130 | €140 | +€10 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,358 | -€19,720 | -€14,362 | -268.0% |
| Transfer from deferred taxes | 780 | €1,587 | €1,587 | = | 0.0% |
| Income taxes | 67/77 | €201 | €203 | +€2 | +0.9% |
| Profit (loss) for the period | 9904 | -€3,973 | -€18,336 | -€14,364 | -361.6% |
| Transfer from tax-exempt reserves | 789 | €4,761 | €4,761 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €788 | -€13,576 | -€14,364 |
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 1 October 2026 via checked.be.