L'ABBIOCCO: 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.
L'ABBIOCCO
Largest movements
- Cash +€72,967
up €72,967 (+388%), from €18,820 to €91,787
mainly Net result for the year (+€109,458) and Depreciation (+€89,717)
- Receivables within one year -€46,401
down €46,401 (-83.9%), from €55,326 to €8,926
of which Trade receivables: -€55,266
- Tangible fixed assets -€22,178
down €22,178 (-1.6%), from €1.4m to €1.4m
of which Land and buildings: -€36,242
- Deferred charges and accrued income +€20,000
up €20,000, from €0 to €20,000
- Accrued charges and deferred income -€124,901
down €124,901 (-95.4%), from €130,931 to €6,030
- Reserves +€109,458
up €109,458 (+56.4%), from €194,079 to €303,536
- Debts after one year -€37,682
down €37,682 (-3.9%), from €954,203 to €916,521
- Trade debts +€25,679
up €25,679 (+77.3%), from €33,240 to €58,919
- Other debts -€22,496
down €22,496 (-84.5%), from €26,622 to €4,126
- Gross operating margin +€312,549
up €312,549 (+129%), from €243,035 to €555,585
- Staff costs +€98,374
up €98,374 (+53.2%), from €184,888 to €283,262
- Depreciation +€24,708
up €24,708 (+38.0%), from €65,009 to €89,717
- Taxes +€16,092
up €16,092, from €0 to €16,092
- Provisions +€12,448
new in 2025: €12,448
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 | €1,483,821 | €1,494,228 | +€10,407 | +0.7% |
| Fixed assets | 21/28 | €1,380,940 | €1,358,167 | -€22,773 | -1.6% |
| Intangible fixed assets | 21 | €595 | €0 | -€595 | -100% |
| Tangible fixed assets | 22/27 | €1,380,345 | €1,358,167 | -€22,178 | -1.6% |
| Land and buildings | 22 | €1,196,517 | €1,160,274 | -€36,242 | -3.0% |
| Plant, machinery and equipment | 23 | €13,630 | €20,646 | +€7,016 | +51.5% |
| Furniture and vehicles | 24 | €37,208 | €59,601 | +€22,393 | +60.2% |
| Leasing and similar rights | 25 | €132,990 | €117,645 | -€15,345 | -11.5% |
| Current assets | 29/58 | €102,881 | €136,061 | +€33,180 | +32.3% |
| Stocks and contracts in progress | 3 | €28,735 | €15,349 | -€13,386 | -46.6% |
| Stocks | 30/36 | €28,735 | €15,349 | -€13,386 | -46.6% |
| Amounts receivable within one year | 40/41 | €55,326 | €8,926 | -€46,401 | -83.9% |
| Trade receivables | 40 | €55,266 | €0 | -€55,266 | -100% |
| Other amounts receivable | 41 | €61 | €8,926 | +€8,865 | +14,585% |
| Cash at bank and in hand | 54/58 | €18,820 | €91,787 | +€72,967 | +388% |
| Deferred charges and accrued income | 490/1 | €0 | €20,000 | +€20,000 | |
| Total equity and liabilities | 10/49 | €1,483,821 | €1,494,228 | +€10,407 | +0.7% |
| Equity | 10/15 | €212,679 | €322,136 | +€109,458 | +51.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €194,079 | €303,536 | +€109,458 | +56.4% |
| Distributable reserves | 133 | €194,079 | €303,536 | +€109,458 | +56.4% |
| Provisions and deferred taxes | 16 | - | €12,448 | +€12,448 | |
| Provisions for liabilities and charges | 160/5 | - | €12,448 | +€12,448 | |
| Major repairs and maintenance | 162 | - | €12,448 | +€12,448 | |
| Amounts payable | 17/49 | €1,271,142 | €1,159,644 | -€111,498 | -8.8% |
| Amounts payable after more than one year | 17 | €954,203 | €916,521 | -€37,682 | -3.9% |
| Financial debts | 170/4 | €954,203 | €916,521 | -€37,682 | -3.9% |
| Amounts payable within one year | 42/48 | €186,009 | €237,093 | +€51,084 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €67,922 | €84,587 | +€16,665 | +24.5% |
| Financial debts | 43 | €2,612 | €15,226 | +€12,614 | +483% |
| Credit institutions | 430/8 | €2,612 | €15,226 | +€12,614 | +483% |
| Trade debts | 44 | €33,240 | €58,919 | +€25,679 | +77.3% |
| Suppliers | 440/4 | €33,240 | €58,919 | +€25,679 | +77.3% |
| Taxes, remuneration and social security | 45 | €55,613 | €74,236 | +€18,623 | +33.5% |
| Taxes | 450/3 | €11,559 | €25,734 | +€14,175 | +123% |
| Remuneration and social security | 454/9 | €44,054 | €48,501 | +€4,448 | +10.1% |
| Other amounts payable | 47/48 | €26,622 | €4,126 | -€22,496 | -84.5% |
| Accrued charges and deferred income | 492/3 | €130,931 | €6,030 | -€124,901 | -95.4% |
| Remuneration, social security and pensions | 62 | €184,888 | €283,262 | +€98,374 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,009 | €89,717 | +€24,708 | +38.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €12,448 | +€12,448 | |
| Other operating charges | 640/8 | €3,577 | €5,719 | +€2,142 | +59.9% |
| Non-recurring operating charges | 66A | €2,500 | €0 | -€2,500 | -100% |
| Gross operating margin | 9900 | €243,035 | €555,585 | +€312,549 | +129% |
| Operating profit (loss) | 9901 | -€12,939 | €164,438 | +€177,377 | |
| Financial income | 75/76B | €435 | €376 | -€60 | -13.7% |
| Recurring financial income | 75 | €435 | €376 | -€60 | -13.7% |
| Financial charges | 65/66B | €31,307 | €39,265 | +€7,957 | +25.4% |
| Recurring financial charges | 65 | €31,307 | €39,265 | +€7,957 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,811 | €125,549 | +€169,360 | |
| Income taxes | 67/77 | €0 | €16,092 | +€16,092 | |
| Profit (loss) for the period | 9904 | -€43,811 | €109,458 | +€153,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,811 | €109,458 | +€153,268 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.