Dr ABBOUD HANA: 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.
Dr ABBOUD HANA
Largest movements
- Tangible fixed assets +€30,364
up €30,364 (+217%), from €13,980 to €44,344
of which Leasing and similar rights: +€29,728
- Intangible fixed assets -€8,571
down €8,571 (-23.1%), from €37,119 to €28,548
- Debts after one year +€12,262
up €12,262 (+124%), from €9,894 to €22,156
- Short-term financial debts +€6,042
up €6,042 (+75.2%), from €8,036 to €14,078
- Current portion of long-term debt +€5,105
up €5,105 (+56.8%), from €8,990 to €14,095
- Profit (loss) carried forward -€744
down €744, from €478 to -€266
- Gross operating margin -€9,698
down €9,698 (-31.5%), from €30,820 to €21,122
- Taxes -€4,108
down €4,108 (-86.6%), from €4,746 to €637
- Financial charges +€2,831
up €2,831 (+211%), from €1,341 to €4,172
- Depreciation +€2,816
up €2,816 (+25.8%), from €10,912 to €13,728
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,001 | €73,905 | +€21,904 | +42.1% |
| Fixed assets | 21/28 | €51,099 | €72,891 | +€21,792 | +42.6% |
| Intangible fixed assets | 21 | €37,119 | €28,548 | -€8,571 | -23.1% |
| Tangible fixed assets | 22/27 | €13,980 | €44,344 | +€30,364 | +217% |
| Land and buildings | 22 | €13,573 | €11,602 | -€1,971 | -14.5% |
| Furniture and vehicles | 24 | €407 | €3,014 | +€2,606 | +640% |
| Leasing and similar rights | 25 | - | €29,728 | +€29,728 | |
| Current assets | 29/58 | €902 | €1,014 | +€112 | +12.4% |
| Deferred charges and accrued income | 490/1 | €902 | €1,014 | +€112 | +12.4% |
| Total equity and liabilities | 10/49 | €52,001 | €73,905 | +€21,904 | +42.1% |
| Equity | 10/15 | €11,978 | €11,234 | -€744 | -6.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €478 | -€266 | -€744 | |
| Amounts payable | 17/49 | €40,023 | €62,671 | +€22,648 | +56.6% |
| Amounts payable after more than one year | 17 | €9,894 | €22,156 | +€12,262 | +124% |
| Financial debts | 170/4 | €9,894 | €22,156 | +€12,262 | +124% |
| Amounts payable within one year | 42/48 | €30,129 | €40,515 | +€10,386 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €8,990 | €14,095 | +€5,105 | +56.8% |
| Financial debts | 43 | €8,036 | €14,078 | +€6,042 | +75.2% |
| Credit institutions | 430/8 | €8,036 | €14,078 | +€6,042 | +75.2% |
| Trade debts | 44 | €457 | €463 | +€6 | +1.3% |
| Suppliers | 440/4 | €457 | €463 | +€6 | +1.3% |
| Taxes, remuneration and social security | 45 | €9,506 | €9,135 | -€370 | -3.9% |
| Taxes | 450/3 | €8,782 | €9,135 | +€354 | +4.0% |
| Remuneration and social security | 454/9 | €724 | - | -€724 | |
| Other amounts payable | 47/48 | €3,141 | €2,744 | -€397 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,912 | €13,728 | +€2,816 | +25.8% |
| Other operating charges | 640/8 | €3,088 | €3,329 | +€241 | +7.8% |
| Gross operating margin | 9900 | €30,820 | €21,122 | -€9,698 | -31.5% |
| Operating profit (loss) | 9901 | €16,820 | €4,065 | -€12,755 | -75.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,341 | €4,172 | +€2,831 | +211% |
| Recurring financial charges | 65 | €1,341 | €4,172 | +€2,831 | +211% |
| Profit (loss) for the period before taxes | 9903 | €15,480 | -€107 | -€15,587 | |
| Income taxes | 67/77 | €4,746 | €637 | -€4,108 | -86.6% |
| Profit (loss) for the period | 9904 | €10,734 | -€744 | -€11,479 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,734 | -€744 | -€11,479 |
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 31 October 2026 via checked.be.