De Abt: 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.
De Abt
Largest movements
- Cash -€35,145
down €35,145 (-18.6%), from €189,193 to €154,048
mainly Other debts (-€40,469) and Investment in fixed assets (net) (-€21,549)
- Receivables within one year +€16,832
up €16,832 (+19.6%), from €86,082 to €102,915
of which Trade receivables: +€13,076
- Tangible fixed assets -€3,517
down €3,517 (-6.1%), from €58,001 to €54,484
of which Plant, machinery and equipment: -€6,197
- Other debts -€40,469
down €40,469 (-50.4%), from €80,347 to €39,878
- Reserves +€19,011
up €19,011 (+13.6%), from €139,351 to €158,362
of which Distributable reserves: +€19,011
- Trade debts +€10,015
up €10,015 (+16.4%), from €60,922 to €70,937
- Accrued charges and deferred income -€7,950
down €7,950 (-100%), from €7,950 to €0
- Staff costs +€22,902
up €22,902 (+10.3%), from €221,411 to €244,312
- Gross operating margin +€10,893
up €10,893 (+3.6%), from €302,664 to €313,557
- Depreciation +€5,822
up €5,822 (+30.3%), from €19,243 to €25,066
- Taxes -€4,565
down €4,565 (-28.7%), from €15,898 to €11,333
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 | €344,502 | €323,418 | -€21,084 | -6.1% |
| Fixed assets | 21/28 | €58,091 | €54,574 | -€3,517 | -6.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €58,001 | €54,484 | -€3,517 | -6.1% |
| Plant, machinery and equipment | 23 | €27,824 | €21,628 | -€6,197 | -22.3% |
| Furniture and vehicles | 24 | €1,738 | €9,746 | +€8,008 | +461% |
| Other tangible fixed assets | 26 | €28,438 | €23,110 | -€5,328 | -18.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €286,411 | €268,844 | -€17,567 | -6.1% |
| Stocks and contracts in progress | 3 | €8,410 | €9,150 | +€740 | +8.8% |
| Stocks | 30/36 | €8,410 | €9,150 | +€740 | +8.8% |
| Amounts receivable within one year | 40/41 | €86,082 | €102,915 | +€16,832 | +19.6% |
| Trade receivables | 40 | €86,082 | €99,158 | +€13,076 | +15.2% |
| Other amounts receivable | 41 | €0 | €3,756 | +€3,756 | |
| Cash at bank and in hand | 54/58 | €189,193 | €154,048 | -€35,145 | -18.6% |
| Deferred charges and accrued income | 490/1 | €2,726 | €2,731 | +€6 | +0.2% |
| Total equity and liabilities | 10/49 | €344,502 | €323,418 | -€21,084 | -6.1% |
| Equity | 10/15 | €159,351 | €178,362 | +€19,011 | +11.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €139,351 | €158,362 | +€19,011 | +13.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €139,351 | €158,362 | +€19,011 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €185,151 | €145,056 | -€40,095 | -21.7% |
| Amounts payable within one year | 42/48 | €177,201 | €145,056 | -€32,145 | -18.1% |
| Trade debts | 44 | €60,922 | €70,937 | +€10,015 | +16.4% |
| Suppliers | 440/4 | €60,922 | €70,937 | +€10,015 | +16.4% |
| Taxes, remuneration and social security | 45 | €35,932 | €34,241 | -€1,691 | -4.7% |
| Taxes | 450/3 | €13,794 | €11,125 | -€2,669 | -19.3% |
| Remuneration and social security | 454/9 | €22,138 | €23,116 | +€978 | +4.4% |
| Other amounts payable | 47/48 | €80,347 | €39,878 | -€40,469 | -50.4% |
| Accrued charges and deferred income | 492/3 | €7,950 | €0 | -€7,950 | -100% |
| Remuneration, social security and pensions | 62 | €221,411 | €244,312 | +€22,902 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,243 | €25,066 | +€5,822 | +30.3% |
| Other operating charges | 640/8 | €11,974 | €10,849 | -€1,125 | -9.4% |
| Gross operating margin | 9900 | €302,664 | €313,557 | +€10,893 | +3.6% |
| Operating profit (loss) | 9901 | €50,035 | €33,329 | -€16,706 | -33.4% |
| Financial income | 75/76B | €40 | €1,574 | +€1,534 | +3,804% |
| Recurring financial income | 75 | €40 | €1,574 | +€1,534 | +3,804% |
| Financial charges | 65/66B | €3,791 | €4,560 | +€769 | +20.3% |
| Recurring financial charges | 65 | €3,791 | €4,560 | +€769 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €46,285 | €30,343 | -€15,942 | -34.4% |
| Income taxes | 67/77 | €15,898 | €11,333 | -€4,565 | -28.7% |
| Profit (loss) for the period | 9904 | €30,387 | €19,011 | -€11,377 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,387 | €19,011 | -€11,377 | -37.4% |
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 16 October 2026 via checked.be.