ABUNO: 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.
ABUNO
Largest movements
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets +€16,604
up €16,604 (+50.2%), from €33,089 to €49,693
of which Furniture and vehicles: +€16,935
- Cash +€10,490
up €10,490 (+32.1%), from €32,711 to €43,201
mainly Current investments (+€50,000) and Net result for the year (+€44,007)
- Receivables within one year +€8,749
up €8,749 (+40.7%), from €21,512 to €30,261
of which Trade receivables: +€11,316
- Reserves -€45,993
down €45,993 (-96.1%), from €47,864 to €1,871
- Other debts +€30,287
up €30,287 (+46.6%), from €65,000 to €95,287
- Trade debts +€1,843
up €1,843 (+129.7%), from €1,421 to €3,263
- Gross operating margin -€11,716
down €11,716 (-13.5%), from €86,510 to €74,794
- Taxes -€2,519
down €2,519 (-16.1%), from €15,624 to €13,105
- Depreciation +€1,154
up €1,154 (+7.9%), from €14,599 to €15,752
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 | €142,864 | €129,777 | -€13,086 | -9.2% |
| Fixed assets | 21/28 | €33,089 | €49,693 | +€16,604 | +50.2% |
| Tangible fixed assets | 22/27 | €33,089 | €49,693 | +€16,604 | +50.2% |
| Plant, machinery and equipment | 23 | - | €563 | +€563 | |
| Furniture and vehicles | 24 | €31,896 | €48,831 | +€16,935 | +53.1% |
| Other tangible fixed assets | 26 | €1,193 | €299 | -€894 | -74.9% |
| Current assets | 29/58 | €109,775 | €80,085 | -€29,691 | -27.0% |
| Amounts receivable within one year | 40/41 | €21,512 | €30,261 | +€8,749 | +40.7% |
| Trade receivables | 40 | €16,867 | €28,183 | +€11,316 | +67.1% |
| Other amounts receivable | 41 | €4,645 | €2,078 | -€2,567 | -55.3% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €32,711 | €43,201 | +€10,490 | +32.1% |
| Deferred charges and accrued income | 490/1 | €5,552 | €6,622 | +€1,070 | +19.3% |
| Total equity and liabilities | 10/49 | €142,864 | €129,777 | -€13,086 | -9.2% |
| Equity | 10/15 | €66,464 | €20,471 | -€45,993 | -69.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,864 | €1,871 | -€45,993 | -96.1% |
| Distributable reserves | 133 | €47,864 | €1,871 | -€45,993 | -96.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,400 | €109,307 | +€32,907 | +43.1% |
| Amounts payable within one year | 42/48 | €76,400 | €108,419 | +€32,019 | +41.9% |
| Trade debts | 44 | €1,421 | €3,263 | +€1,843 | +129.7% |
| Suppliers | 440/4 | €1,421 | €3,263 | +€1,843 | +129.7% |
| Taxes, remuneration and social security | 45 | €9,979 | €9,868 | -€111 | -1.1% |
| Taxes | 450/3 | €9,979 | €9,868 | -€111 | -1.1% |
| Other amounts payable | 47/48 | €65,000 | €95,287 | +€30,287 | +46.6% |
| Accrued charges and deferred income | 492/3 | - | €888 | +€888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,599 | €15,752 | +€1,154 | +7.9% |
| Other operating charges | 640/8 | €1,689 | €1,672 | -€17 | -1.0% |
| Gross operating margin | 9900 | €86,510 | €74,794 | -€11,716 | -13.5% |
| Operating profit (loss) | 9901 | €70,223 | €57,370 | -€12,853 | -18.3% |
| Financial income | 75/76B | €1,316 | €608 | -€709 | -53.8% |
| Recurring financial income | 75 | €1,316 | €608 | -€709 | -53.8% |
| Financial charges | 65/66B | €862 | €867 | +€5 | +0.6% |
| Recurring financial charges | 65 | €862 | €867 | +€5 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €70,678 | €57,111 | -€13,566 | -19.2% |
| Income taxes | 67/77 | €15,624 | €13,105 | -€2,519 | -16.1% |
| Profit (loss) for the period | 9904 | €55,054 | €44,007 | -€11,047 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,054 | €44,007 | -€11,047 | -20.1% |
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.