ABUNDA: 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.
ABUNDA
Largest movements
- Receivables within one year -€10,381
down €10,381 (-91.2%), from €11,384 to €1,003
of which Trade receivables: -€10,381
- Cash +€2,794
up €2,794 (+37.1%), from €7,531 to €10,325
mainly Receivables within one year (+€10,381) and Depreciation (+€3,606)
- Tangible fixed assets +€1,504
up €1,504 (+13.6%), from €11,019 to €12,523
of which Plant, machinery and equipment: +€4,334
- Other debts -€5,648
down €5,648 (-7.7%), from €73,459 to €67,811
- Profit (loss) carried forward -€1,158
down €1,158 (-1.9%), from -€61,875 to -€63,032
- Trade debts +€363
up €363 (+11.7%), from €3,091 to €3,454
- Tax, wage and social debts +€361
up €361 (+35.9%), from €1,005 to €1,365
- Gross operating margin +€4,388
up €4,388, from -€1,521 to €2,867
- Other operating charges -€685
down €685 (-85.1%), from €805 to €120
- Depreciation -€314
down €314 (-8.0%), from €3,920 to €3,606
- Financial charges +€79
up €79 (+35.3%), from €223 to €302
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 | €29,934 | €23,852 | -€6,082 | -20.3% |
| Fixed assets | 21/28 | €11,019 | €12,523 | +€1,504 | +13.6% |
| Tangible fixed assets | 22/27 | €11,019 | €12,523 | +€1,504 | +13.6% |
| Plant, machinery and equipment | 23 | - | €4,334 | +€4,334 | |
| Furniture and vehicles | 24 | €3,054 | €2,215 | -€839 | -27.5% |
| Other tangible fixed assets | 26 | €7,965 | €5,974 | -€1,991 | -25.0% |
| Current assets | 29/58 | €18,915 | €11,329 | -€7,586 | -40.1% |
| Amounts receivable within one year | 40/41 | €11,384 | €1,003 | -€10,381 | -91.2% |
| Trade receivables | 40 | €10,381 | - | -€10,381 | |
| Other amounts receivable | 41 | €1,003 | €1,003 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,531 | €10,325 | +€2,794 | +37.1% |
| Total equity and liabilities | 10/49 | €29,934 | €23,852 | -€6,082 | -20.3% |
| Equity | 10/15 | -€47,621 | -€48,779 | -€1,158 | -2.4% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,875 | -€63,032 | -€1,158 | -1.9% |
| Amounts payable | 17/49 | €77,555 | €72,630 | -€4,925 | -6.3% |
| Amounts payable within one year | 42/48 | €77,555 | €72,630 | -€4,925 | -6.3% |
| Trade debts | 44 | €3,091 | €3,454 | +€363 | +11.7% |
| Suppliers | 440/4 | €3,091 | €3,454 | +€363 | +11.7% |
| Taxes, remuneration and social security | 45 | €1,005 | €1,365 | +€361 | +35.9% |
| Taxes | 450/3 | €1,005 | €1,365 | +€361 | +35.9% |
| Other amounts payable | 47/48 | €73,459 | €67,811 | -€5,648 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,920 | €3,606 | -€314 | -8.0% |
| Other operating charges | 640/8 | €805 | €120 | -€685 | -85.1% |
| Gross operating margin | 9900 | -€1,521 | €2,867 | +€4,388 | |
| Operating profit (loss) | 9901 | -€6,246 | -€859 | +€5,387 | +86.2% |
| Financial income | 75/76B | €0 | €3 | +€3 | +32300.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +32300.0% |
| Financial charges | 65/66B | €223 | €302 | +€79 | +35.3% |
| Recurring financial charges | 65 | €223 | €302 | +€79 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,469 | -€1,158 | +€5,311 | +82.1% |
| Profit (loss) for the period | 9904 | -€6,469 | -€1,158 | +€5,311 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,469 | -€1,158 | +€5,311 | +82.1% |
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 10 October 2026 via checked.be.