Butterfly Abundance: 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.
Butterfly Abundance
Largest movements
- Cash -€17,326
down €17,326 (-38.6%), from €44,847 to €27,521
mainly Current investments (-€17,157) and Receivables within one year (-€11,938)
- Current investments +€17,157
new in 2025: €17,157
- Receivables within one year +€11,938
up €11,938 (+585%), from €2,042 to €13,980
of which Trade receivables: +€7,108
- Tangible fixed assets -€11,879
down €11,879 (-16.6%), from €71,560 to €59,681
of which Land and buildings: -€14,214
- Reserves +€10,616
up €10,616 (+114%), from €9,306 to €19,922
of which Distributable reserves: +€10,616
- Tax, wage and social debts -€6,830
down €6,830 (-48.1%), from €14,189 to €7,359
- Other debts -€5,757
down €5,757 (-7.1%), from €81,525 to €75,768
- Trade debts +€3,749
up €3,749 (+133%), from €2,824 to €6,574
- Accrued charges and deferred income -€2,673
no longer reported in 2025 (was €2,673)
- Gross operating margin +€17,775
up €17,775 (+114%), from €15,644 to €33,419
- Depreciation +€7,939
up €7,939 (+117%), from €6,792 to €14,730
- Taxes +€2,575
up €2,575 (+87.2%), from €2,953 to €5,528
- Financial charges +€339
up €339 (+121%), from €279 to €618
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 | €119,813 | €120,269 | +€456 | +0.4% |
| Fixed assets | 21/28 | €72,042 | €59,681 | -€12,361 | -17.2% |
| Tangible fixed assets | 22/27 | €71,560 | €59,681 | -€11,879 | -16.6% |
| Land and buildings | 22 | €70,264 | €56,051 | -€14,214 | -20.2% |
| Plant, machinery and equipment | 23 | €660 | €2,995 | +€2,335 | +354% |
| Furniture and vehicles | 24 | €636 | €636 | = | 0.0% |
| Financial fixed assets | 28 | €482 | - | -€482 | |
| Current assets | 29/58 | €47,771 | €60,588 | +€12,817 | +26.8% |
| Amounts receivable within one year | 40/41 | €2,042 | €13,980 | +€11,938 | +585% |
| Trade receivables | 40 | €2,042 | €9,150 | +€7,108 | +348% |
| Other amounts receivable | 41 | - | €4,830 | +€4,830 | |
| Current investments | 50/53 | - | €17,157 | +€17,157 | |
| Cash at bank and in hand | 54/58 | €44,847 | €27,521 | -€17,326 | -38.6% |
| Deferred charges and accrued income | 490/1 | €882 | €1,929 | +€1,047 | +119% |
| Total equity and liabilities | 10/49 | €119,813 | €120,269 | +€456 | +0.4% |
| Equity | 10/15 | €18,602 | €29,218 | +€10,616 | +57.1% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €9,306 | €19,922 | +€10,616 | +114% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €7,447 | €18,063 | +€10,616 | +143% |
| Amounts payable | 17/49 | €101,211 | €91,051 | -€10,160 | -10.0% |
| Amounts payable within one year | 42/48 | €98,538 | €91,051 | -€7,487 | -7.6% |
| Financial debts | 43 | - | €1,350 | +€1,350 | |
| Credit institutions | 430/8 | - | €1,350 | +€1,350 | |
| Trade debts | 44 | €2,824 | €6,574 | +€3,749 | +133% |
| Suppliers | 440/4 | €2,824 | €6,574 | +€3,749 | +133% |
| Taxes, remuneration and social security | 45 | €14,189 | €7,359 | -€6,830 | -48.1% |
| Taxes | 450/3 | €14,189 | €7,359 | -€6,830 | -48.1% |
| Other amounts payable | 47/48 | €81,525 | €75,768 | -€5,757 | -7.1% |
| Accrued charges and deferred income | 492/3 | €2,673 | - | -€2,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,792 | €14,730 | +€7,939 | +117% |
| Other operating charges | 640/8 | €1,226 | €1,149 | -€77 | -6.3% |
| Gross operating margin | 9900 | €15,644 | €33,419 | +€17,775 | +114% |
| Operating profit (loss) | 9901 | €7,626 | €17,540 | +€9,914 | +130% |
| Financial income | 75/76B | €32 | €81 | +€49 | +150% |
| Recurring financial income | 75 | €32 | €81 | +€49 | +150% |
| Financial charges | 65/66B | €279 | €618 | +€339 | +121% |
| Recurring financial charges | 65 | €279 | €618 | +€339 | +121% |
| Profit (loss) for the period before taxes | 9903 | €7,380 | €17,003 | +€9,623 | +130% |
| Income taxes | 67/77 | €2,953 | €5,528 | +€2,575 | +87.2% |
| Profit (loss) for the period | 9904 | €4,427 | €11,475 | +€7,048 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €4,427 | €11,475 | +€7,048 | +159% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.