ABTENHUIS: 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.
ABTENHUIS
Largest movements
- Cash -€166,066
down €166,066 (-55.3%), from €300,301 to €134,236
mainly Other debts (-€133,946) and Tax, wage and social debts (-€95,761)
- Tangible fixed assets -€37,338
down €37,338 (-29.2%), from €128,078 to €90,740
of which Furniture and vehicles: -€30,991
- Receivables within one year +€25,241
up €25,241 (+19,086%), from €132 to €25,373
of which Other amounts receivable: +€21,621
- Other debts -€133,946
down €133,946 (-100%), from €133,946 to €0
- Tax, wage and social debts -€95,761
down €95,761 (-60.6%), from €158,063 to €62,302
of which Taxes: -€79,989
- Trade debts +€31,435
up €31,435 (+162%), from €19,456 to €50,891
- Reserves +€28,488
up €28,488 (+25.9%), from €110,068 to €138,557
- Accrued charges and deferred income -€5,969
down €5,969 (-100%), from €5,969 to €0
- Gross operating margin -€147,656
down €147,656 (-20.0%), from €737,189 to €589,533
- Taxes -€41,849
down €41,849 (-76.4%), from €54,804 to €12,955
- Staff costs -€27,395
down €27,395 (-5.2%), from €523,802 to €496,407
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 | €434,752 | €258,999 | -€175,753 | -40.4% |
| Fixed assets | 21/28 | €130,060 | €92,722 | -€37,338 | -28.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €128,078 | €90,740 | -€37,338 | -29.2% |
| Plant, machinery and equipment | 23 | €14,671 | €12,914 | -€1,757 | -12.0% |
| Furniture and vehicles | 24 | €95,069 | €64,078 | -€30,991 | -32.6% |
| Other tangible fixed assets | 26 | €18,338 | €13,748 | -€4,590 | -25.0% |
| Financial fixed assets | 28 | €1,982 | €1,982 | = | 0.0% |
| Current assets | 29/58 | €304,692 | €166,277 | -€138,415 | -45.4% |
| Stocks and contracts in progress | 3 | €4,258 | €5,825 | +€1,567 | +36.8% |
| Stocks | 30/36 | €4,258 | €5,825 | +€1,567 | +36.8% |
| Amounts receivable within one year | 40/41 | €132 | €25,373 | +€25,241 | +19,086% |
| Trade receivables | 40 | €132 | €3,752 | +€3,620 | +2,737% |
| Other amounts receivable | 41 | - | €21,621 | +€21,621 | |
| Cash at bank and in hand | 54/58 | €300,301 | €134,236 | -€166,066 | -55.3% |
| Deferred charges and accrued income | 490/1 | - | €843 | +€843 | |
| Total equity and liabilities | 10/49 | €434,752 | €258,999 | -€175,753 | -40.4% |
| Equity | 10/15 | €117,317 | €145,806 | +€28,488 | +24.3% |
| Contributions | 10/11 | €7,249 | €7,249 | = | 0.0% |
| Reserves | 13 | €110,068 | €138,557 | +€28,488 | +25.9% |
| Distributable reserves | 133 | €110,068 | €138,557 | +€28,488 | +25.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €317,434 | €113,193 | -€204,241 | -64.3% |
| Amounts payable within one year | 42/48 | €311,465 | €113,193 | -€198,272 | -63.7% |
| Trade debts | 44 | €19,456 | €50,891 | +€31,435 | +162% |
| Suppliers | 440/4 | €19,456 | €50,891 | +€31,435 | +162% |
| Taxes, remuneration and social security | 45 | €158,063 | €62,302 | -€95,761 | -60.6% |
| Taxes | 450/3 | €105,889 | €25,900 | -€79,989 | -75.5% |
| Remuneration and social security | 454/9 | €52,175 | €36,403 | -€15,772 | -30.2% |
| Other amounts payable | 47/48 | €133,946 | €0 | -€133,946 | -100% |
| Accrued charges and deferred income | 492/3 | €5,969 | €0 | -€5,969 | -100% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €523,802 | €496,407 | -€27,395 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,343 | €46,502 | +€1,159 | +2.6% |
| Other operating charges | 640/8 | €7,710 | €1,394 | -€6,316 | -81.9% |
| Gross operating margin | 9900 | €737,189 | €589,533 | -€147,656 | -20.0% |
| Operating profit (loss) | 9901 | €160,335 | €45,231 | -€115,104 | -71.8% |
| Financial income | 75/76B | €4,169 | €0 | -€4,169 | -100.0% |
| Recurring financial income | 75 | €4,169 | €0 | -€4,169 | -100.0% |
| Financial charges | 65/66B | - | €3,788 | +€3,788 | |
| Recurring financial charges | 65 | - | €3,788 | +€3,788 | |
| Profit (loss) for the period before taxes | 9903 | €164,504 | €41,443 | -€123,061 | -74.8% |
| Income taxes | 67/77 | €54,804 | €12,955 | -€41,849 | -76.4% |
| Profit (loss) for the period | 9904 | €109,700 | €28,488 | -€81,212 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €109,700 | €28,488 | -€81,212 | -74.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.