ABUEADA: 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.
ABUEADA
Largest movements
- Cash +€37,170
up €37,170 (+770%), from €4,830 to €42,000
mainly Net result for the year (+€27,314) and Tax, wage and social debts (+€11,506)
- Receivables within one year +€1,706
up €1,706 (+3.3%), from €52,385 to €54,092
- Profit (loss) carried forward +€27,314
up €27,314 (+73.0%), from €37,422 to €64,736
- Tax, wage and social debts +€11,506
up €11,506 (+41.6%), from €27,675 to €39,181
of which Taxes: +€7,104
- Staff costs +€14,882
up €14,882 (+60.8%), from €24,470 to €39,353
- Gross operating margin -€13,078
down €13,078 (-14.1%), from €92,786 to €79,708
- Taxes -€2,527
down €2,527 (-27.0%), from €9,356 to €6,829
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 | €69,515 | €107,992 | +€38,476 | +55.3% |
| Fixed assets | 21/28 | €8,700 | €8,300 | -€400 | -4.6% |
| Tangible fixed assets | 22/27 | €1,200 | €800 | -€400 | -33.3% |
| Furniture and vehicles | 24 | €1,200 | €800 | -€400 | -33.3% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €60,815 | €99,692 | +€38,876 | +63.9% |
| Stocks and contracts in progress | 3 | €3,600 | €3,600 | = | 0.0% |
| Stocks | 30/36 | €3,600 | €3,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,385 | €54,092 | +€1,706 | +3.3% |
| Other amounts receivable | 41 | €52,385 | €54,092 | +€1,706 | +3.3% |
| Cash at bank and in hand | 54/58 | €4,830 | €42,000 | +€37,170 | +770% |
| Total equity and liabilities | 10/49 | €69,515 | €107,992 | +€38,476 | +55.3% |
| Equity | 10/15 | €40,422 | €67,736 | +€27,314 | +67.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,422 | €64,736 | +€27,314 | +73.0% |
| Amounts payable | 17/49 | €29,093 | €40,255 | +€11,162 | +38.4% |
| Amounts payable within one year | 42/48 | €29,093 | €40,255 | +€11,162 | +38.4% |
| Trade debts | 44 | €1,418 | €1,074 | -€344 | -24.3% |
| Suppliers | 440/4 | €1,418 | €1,074 | -€344 | -24.3% |
| Taxes, remuneration and social security | 45 | €27,675 | €39,181 | +€11,506 | +41.6% |
| Taxes | 450/3 | €23,025 | €30,129 | +€7,104 | +30.9% |
| Remuneration and social security | 454/9 | €4,650 | €9,052 | +€4,402 | +94.7% |
| Remuneration, social security and pensions | 62 | €24,470 | €39,353 | +€14,882 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €1,204 | €1,711 | +€507 | +42.1% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €92,786 | €79,708 | -€13,078 | -14.1% |
| Operating profit (loss) | 9901 | €66,711 | €34,244 | -€32,467 | -48.7% |
| Financial charges | 65/66B | €61 | €101 | +€41 | +67.6% |
| Recurring financial charges | 65 | €61 | €101 | +€41 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €66,650 | €34,143 | -€32,508 | -48.8% |
| Income taxes | 67/77 | €9,356 | €6,829 | -€2,527 | -27.0% |
| Profit (loss) for the period | 9904 | €57,295 | €27,314 | -€29,981 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,295 | €27,314 | -€29,981 | -52.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.