EDITIONS ABINGER: 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.
EDITIONS ABINGER
Largest movements
- Cash -€186,453
down €186,453 (-97.9%), from €190,447 to €3,995
mainly Current investments (-€114,343) and Other debts (-€88,963)
- Current investments +€114,343
up €114,343 (+12.0%), from €949,081 to €1.1m
- Receivables within one year +€76,782
up €76,782 (+2,394%), from €3,207 to €79,989
of which Trade receivables: +€76,086
- Other debts -€88,963
no longer reported in 2025 (was €88,963)
- Short-term financial debts +€76,086
new in 2025: €76,086
- Accrued charges and deferred income +€56,486
up €56,486 (+1,987%), from €2,843 to €59,330
- Profit (loss) carried forward -€43,634
down €43,634 (-38.2%), from -€114,202 to -€157,835
- Purchases and services +€152,314
new in 2025: €152,314
- Turnover +€81,614
new in 2025: €81,614
- Gross operating margin -€4,755
down €4,755 (-8.8%), from -€54,179 to -€58,934
- Financial income -€1,013
down €1,013 (-3.6%), from €27,889 to €26,876
- Depreciation +€851
up €851 (+12.0%), from €7,086 to €7,936
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,154,455 | €1,154,865 | +€410 | 0.0% |
| Fixed assets | 21/28 | €10,864 | €5,374 | -€5,490 | -50.5% |
| Tangible fixed assets | 22/27 | €10,864 | €5,374 | -€5,490 | -50.5% |
| Plant, machinery and equipment | 23 | €1,105 | €783 | -€322 | -29.2% |
| Furniture and vehicles | 24 | €9,759 | €4,591 | -€5,168 | -53.0% |
| Current assets | 29/58 | €1,143,591 | €1,149,491 | +€5,900 | +0.5% |
| Amounts receivable within one year | 40/41 | €3,207 | €79,989 | +€76,782 | +2,394% |
| Trade receivables | 40 | - | €76,086 | +€76,086 | |
| Other amounts receivable | 41 | €3,207 | €3,903 | +€696 | +21.7% |
| Current investments | 50/53 | €949,081 | €1,063,424 | +€114,343 | +12.0% |
| Cash at bank and in hand | 54/58 | €190,447 | €3,995 | -€186,453 | -97.9% |
| Deferred charges and accrued income | 490/1 | €855 | €2,083 | +€1,228 | +144% |
| Total equity and liabilities | 10/49 | €1,154,455 | €1,154,865 | +€410 | 0.0% |
| Equity | 10/15 | €1,059,941 | €1,016,307 | -€43,634 | -4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,167,943 | €1,167,943 | = | 0.0% |
| Non-distributable reserves | 130/1 | €43,355 | €43,355 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43,355 | €43,355 | = | 0.0% |
| Distributable reserves | 133 | €1,124,588 | €1,124,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,202 | -€157,835 | -€43,634 | -38.2% |
| Amounts payable | 17/49 | €94,514 | €138,558 | +€44,044 | +46.6% |
| Amounts payable within one year | 42/48 | €91,671 | €79,228 | -€12,443 | -13.6% |
| Financial debts | 43 | - | €76,086 | +€76,086 | |
| Credit institutions | 430/8 | - | €76,086 | +€76,086 | |
| Trade debts | 44 | - | €2,726 | +€2,726 | |
| Suppliers | 440/4 | - | €2,726 | +€2,726 | |
| Taxes, remuneration and social security | 45 | €2,709 | €416 | -€2,292 | -84.6% |
| Taxes | 450/3 | €2,709 | €416 | -€2,292 | -84.6% |
| Other amounts payable | 47/48 | €88,963 | - | -€88,963 | |
| Accrued charges and deferred income | 492/3 | €2,843 | €59,330 | +€56,486 | +1,987% |
| Turnover | 70 | - | €81,614 | +€81,614 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €152,314 | +€152,314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,086 | €7,936 | +€851 | +12.0% |
| Other operating charges | 640/8 | €2,620 | €2,636 | +€16 | +0.6% |
| Gross operating margin | 9900 | -€54,179 | -€58,934 | -€4,755 | -8.8% |
| Operating profit (loss) | 9901 | -€63,885 | -€69,507 | -€5,621 | -8.8% |
| Financial income | 75/76B | €27,889 | €26,876 | -€1,013 | -3.6% |
| Recurring financial income | 75 | €27,889 | €26,876 | -€1,013 | -3.6% |
| Financial charges | 65/66B | €302 | €578 | +€276 | +91.7% |
| Recurring financial charges | 65 | €302 | €578 | +€276 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,298 | -€43,209 | -€6,911 | -19.0% |
| Income taxes | 67/77 | €815 | €425 | -€390 | -47.9% |
| Profit (loss) for the period | 9904 | -€37,113 | -€43,634 | -€6,521 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,113 | -€43,634 | -€6,521 | -17.6% |
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 18 October 2026 via checked.be.