ABRASOL: 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.
ABRASOL
Largest movements
- Tangible fixed assets -€38,788
down €38,788 (-7.8%), from €498,642 to €459,853
of which Land and buildings: -€25,589
- Debts after one year -€49,361
down €49,361 (-7.9%), from €621,541 to €572,180
- Profit (loss) carried forward +€14,746
up €14,746 (+6.2%), from -€238,089 to -€223,342
- Other debts -€7,428
down €7,428 (-12.2%), from €60,740 to €53,312
- Gross operating margin -€8,085
down €8,085 (-8.7%), from €92,868 to €84,783
- Depreciation +€1,527
up €1,527 (+4.1%), from €37,262 to €38,788
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 | €501,402 | €462,227 | -€39,176 | -7.8% |
| Fixed assets | 21/28 | €498,942 | €460,153 | -€38,788 | -7.8% |
| Tangible fixed assets | 22/27 | €498,642 | €459,853 | -€38,788 | -7.8% |
| Land and buildings | 22 | €450,490 | €424,901 | -€25,589 | -5.7% |
| Plant, machinery and equipment | 23 | €14,796 | €9,265 | -€5,531 | -37.4% |
| Furniture and vehicles | 24 | €33,356 | €25,688 | -€7,669 | -23.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €2,461 | €2,074 | -€387 | -15.7% |
| Amounts receivable within one year | 40/41 | - | €1,346 | +€1,346 | |
| Trade receivables | 40 | - | €1,346 | +€1,346 | |
| Cash at bank and in hand | 54/58 | €1,498 | - | -€1,498 | |
| Deferred charges and accrued income | 490/1 | €963 | €728 | -€235 | -24.4% |
| Total equity and liabilities | 10/49 | €501,402 | €462,227 | -€39,176 | -7.8% |
| Equity | 10/15 | -€228,790 | -€214,043 | +€14,746 | +6.4% |
| Contributions | 10/11 | €9,299 | €9,299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€238,089 | -€223,342 | +€14,746 | +6.2% |
| Amounts payable | 17/49 | €730,192 | €676,270 | -€53,922 | -7.4% |
| Amounts payable after more than one year | 17 | €621,541 | €572,180 | -€49,361 | -7.9% |
| Financial debts | 170/4 | €621,541 | €572,180 | -€49,361 | -7.9% |
| Amounts payable within one year | 42/48 | €108,652 | €104,090 | -€4,562 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €47,491 | €49,361 | +€1,869 | +3.9% |
| Financial debts | 43 | - | €870 | +€870 | |
| Credit institutions | 430/8 | - | €870 | +€870 | |
| Trade debts | 44 | €420 | €547 | +€127 | +30.3% |
| Suppliers | 440/4 | €420 | €547 | +€127 | +30.3% |
| Other amounts payable | 47/48 | €60,740 | €53,312 | -€7,428 | -12.2% |
| Non-recurring operating income | 76A | €11,774 | - | -€11,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,262 | €38,788 | +€1,527 | +4.1% |
| Other operating charges | 640/8 | €6,835 | €7,213 | +€378 | +5.5% |
| Gross operating margin | 9900 | €92,868 | €84,783 | -€8,085 | -8.7% |
| Operating profit (loss) | 9901 | €48,771 | €38,781 | -€9,990 | -20.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €23,864 | €24,035 | +€171 | +0.7% |
| Recurring financial charges | 65 | €23,864 | €24,035 | +€171 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €24,908 | €14,746 | -€10,161 | -40.8% |
| Profit (loss) for the period | 9904 | €24,908 | €14,746 | -€10,161 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,908 | €14,746 | -€10,161 | -40.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.