Mehdi ABLALI: 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.
Mehdi ABLALI
Largest movements
- Tangible fixed assets -€19,140
down €19,140 (-8.3%), from €229,853 to €210,712
of which Furniture and vehicles: -€12,877
- Deferred charges and accrued income +€13,985
up €13,985 (+99.5%), from €14,057 to €28,041
- Other debts +€22,014
up €22,014 (+128%), from €17,257 to €39,271
- Debts after one year -€21,635
down €21,635 (-15.8%), from €136,936 to €115,301
- Profit (loss) carried forward -€4,058
down €4,058 (-3.8%), from €105,518 to €101,461
- Gross operating margin +€17,717
up €17,717 (+35.1%), from €50,462 to €68,179
- Taxes +€13,125
up €13,125 (+262%), from €5,000 to €18,125
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 | €305,606 | €298,508 | -€7,098 | -2.3% |
| Fixed assets | 21/28 | €229,853 | €210,712 | -€19,140 | -8.3% |
| Tangible fixed assets | 22/27 | €229,853 | €210,712 | -€19,140 | -8.3% |
| Land and buildings | 22 | €173,619 | €167,355 | -€6,264 | -3.6% |
| Furniture and vehicles | 24 | €56,234 | €43,358 | -€12,877 | -22.9% |
| Current assets | 29/58 | €75,753 | €87,796 | +€12,043 | +15.9% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,697 | €49,755 | -€1,942 | -3.8% |
| Deferred charges and accrued income | 490/1 | €14,057 | €28,041 | +€13,985 | +99.5% |
| Total equity and liabilities | 10/49 | €305,606 | €298,508 | -€7,098 | -2.3% |
| Equity | 10/15 | €121,518 | €117,461 | -€4,058 | -3.3% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Contributions outside capital | 11 | €14,000 | €14,000 | = | 0.0% |
| Other | 1109/19 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,518 | €101,461 | -€4,058 | -3.8% |
| Amounts payable | 17/49 | €184,088 | €181,048 | -€3,040 | -1.7% |
| Amounts payable after more than one year | 17 | €136,936 | €115,301 | -€21,635 | -15.8% |
| Financial debts | 170/4 | €136,936 | €115,301 | -€21,635 | -15.8% |
| Amounts payable within one year | 42/48 | €47,036 | €65,746 | +€18,710 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €21,259 | €21,635 | +€376 | +1.8% |
| Trade debts | 44 | €680 | €0 | -€680 | -100% |
| Suppliers | 440/4 | €680 | €0 | -€680 | -100% |
| Taxes, remuneration and social security | 45 | €7,840 | €4,840 | -€3,000 | -38.3% |
| Taxes | 450/3 | €7,840 | €4,840 | -€3,000 | -38.3% |
| Other amounts payable | 47/48 | €17,257 | €39,271 | +€22,014 | +128% |
| Accrued charges and deferred income | 492/3 | €115 | €0 | -€115 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,487 | €24,695 | +€207 | +0.8% |
| Other operating charges | 640/8 | €1,349 | €1,390 | +€41 | +3.0% |
| Gross operating margin | 9900 | €50,462 | €68,179 | +€17,717 | +35.1% |
| Operating profit (loss) | 9901 | €24,626 | €42,095 | +€17,469 | +70.9% |
| Financial charges | 65/66B | €4,540 | €4,027 | -€512 | -11.3% |
| Recurring financial charges | 65 | €4,540 | €4,027 | -€512 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €20,086 | €38,067 | +€17,981 | +89.5% |
| Income taxes | 67/77 | €5,000 | €18,125 | +€13,125 | +262% |
| Profit (loss) for the period | 9904 | €15,086 | €19,942 | +€4,856 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,086 | €19,942 | +€4,856 | +32.2% |
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 20 October 2026 via checked.be.