ABRAN: 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.
ABRAN
Largest movements
- Tangible fixed assets -€10,376
down €10,376 (-3.8%), from €270,651 to €260,275
- Profit (loss) carried forward -€19,569
down €19,569 (-7.4%), from -€263,737 to -€283,306
- Other debts +€8,516
up €8,516 (+2.9%), from €288,776 to €297,293
- Short-term financial debts +€5,084
up €5,084 (+169.2%), from €3,004 to €8,089
- Trade debts -€4,407
down €4,407 (-6.1%), from €72,225 to €67,818
- Gross operating margin -€80,667
down €80,667 (-82.5%), from €97,739 to €17,072
- Financial charges +€18,844
new in 2025: €18,844
- Depreciation -€10,376
no longer reported in 2025 (was €10,376)
- Other operating charges +€5,281
up €5,281 (+3758.7%), from €141 to €5,422
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,203 | €335,827 | -€10,376 | -3.0% |
| Fixed assets | 21/28 | €270,651 | €260,275 | -€10,376 | -3.8% |
| Tangible fixed assets | 22/27 | €270,651 | €260,275 | -€10,376 | -3.8% |
| Land and buildings | 22 | €270,651 | €260,275 | -€10,376 | -3.8% |
| Current assets | 29/58 | €75,552 | €75,552 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,552 | €75,552 | = | 0.0% |
| Trade receivables | 40 | €75,086 | €75,086 | = | 0.0% |
| Other amounts receivable | 41 | €467 | €467 | = | 0.0% |
| Total equity and liabilities | 10/49 | €346,203 | €335,827 | -€10,376 | -3.0% |
| Equity | 10/15 | -€165,777 | -€185,347 | -€19,569 | -11.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €6,197 | - | -€6,197 | |
| Outside capital | 11 | - | €6,197 | +€6,197 | |
| Other | 1109/19 | - | €6,197 | +€6,197 | |
| Reserves | 13 | €91,763 | €91,763 | = | 0.0% |
| Distributable reserves | 133 | €91,763 | €91,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,737 | -€283,306 | -€19,569 | -7.4% |
| Amounts payable | 17/49 | €511,980 | €521,174 | +€9,194 | +1.8% |
| Amounts payable after more than one year | 17 | €147,974 | €147,974 | = | 0.0% |
| Financial debts | 170/4 | €147,974 | €147,974 | = | 0.0% |
| Amounts payable within one year | 42/48 | €364,006 | €373,199 | +€9,194 | +2.5% |
| Financial debts | 43 | €3,004 | €8,089 | +€5,084 | +169.2% |
| Credit institutions | 430/8 | €3,004 | €8,089 | +€5,084 | +169.2% |
| Trade debts | 44 | €72,225 | €67,818 | -€4,407 | -6.1% |
| Suppliers | 440/4 | €72,225 | €67,818 | -€4,407 | -6.1% |
| Other amounts payable | 47/48 | €288,776 | €297,293 | +€8,516 | +2.9% |
| Non-recurring operating income | 76A | €102,924 | - | -€102,924 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,376 | - | -€10,376 | |
| Other operating charges | 640/8 | €141 | €5,422 | +€5,281 | +3758.7% |
| Gross operating margin | 9900 | €97,739 | €17,072 | -€80,667 | -82.5% |
| Operating profit (loss) | 9901 | €87,223 | €11,651 | -€75,572 | -86.6% |
| Financial charges | 65/66B | - | €18,844 | +€18,844 | |
| Recurring financial charges | 65 | - | €18,844 | +€18,844 | |
| Profit (loss) for the period before taxes | 9903 | €87,223 | -€7,194 | -€94,416 | |
| Profit (loss) for the period | 9904 | €87,223 | -€7,194 | -€94,416 | |
| Profit (loss) for the period to be appropriated | 9905 | €87,223 | -€7,194 | -€94,416 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.