NILS VAN DEN ABEELE: 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.
NILS VAN DEN ABEELE
Largest movements
- Cash +€15,883
up €15,883 (+29.0%), from €54,834 to €70,717
mainly Net result for the year (+€18,032) and Depreciation (+€10,336)
- Tangible fixed assets -€6,460
down €6,460 (-16.9%), from €38,247 to €31,787
of which Leasing and similar rights: -€9,367
- Reserves +€18,032
up €18,032 (+37.2%), from €48,532 to €66,563
- Debts after one year -€10,380
down €10,380 (-34.6%), from €29,963 to €19,582
- Other debts +€1,523
up €1,523 (+46.5%), from €3,273 to €4,796
- Current portion of long-term debt +€1,420
up €1,420 (+15.8%), from €8,961 to €10,380
- Trade debts -€1,084
down €1,084 (-34.5%), from €3,143 to €2,059
- Gross operating margin -€33,252
down €33,252 (-42.2%), from €78,757 to €45,505
- Taxes -€3,899
down €3,899 (-20.8%), from €18,738 to €14,838
- Depreciation +€1,750
up €1,750 (+20.4%), from €8,586 to €10,336
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 | €96,871 | €106,381 | +€9,510 | +9.8% |
| Fixed assets | 21/28 | €38,247 | €31,787 | -€6,460 | -16.9% |
| Tangible fixed assets | 22/27 | €38,247 | €31,787 | -€6,460 | -16.9% |
| Plant, machinery and equipment | 23 | - | €2,907 | +€2,907 | |
| Leasing and similar rights | 25 | €38,247 | €28,880 | -€9,367 | -24.5% |
| Current assets | 29/58 | €58,624 | €74,594 | +€15,970 | +27.2% |
| Amounts receivable within one year | 40/41 | €3,791 | €3,877 | +€86 | +2.3% |
| Trade receivables | 40 | €3,791 | €3,877 | +€86 | +2.3% |
| Cash at bank and in hand | 54/58 | €54,834 | €70,717 | +€15,883 | +29.0% |
| Total equity and liabilities | 10/49 | €96,871 | €106,381 | +€9,510 | +9.8% |
| Equity | 10/15 | €51,532 | €69,563 | +€18,032 | +35.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,532 | €66,563 | +€18,032 | +37.2% |
| Distributable reserves | 133 | €48,532 | €66,563 | +€18,032 | +37.2% |
| Amounts payable | 17/49 | €45,340 | €36,818 | -€8,522 | -18.8% |
| Amounts payable after more than one year | 17 | €29,963 | €19,582 | -€10,380 | -34.6% |
| Financial debts | 170/4 | €29,963 | €19,582 | -€10,380 | -34.6% |
| Amounts payable within one year | 42/48 | €15,377 | €17,236 | +€1,859 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €8,961 | €10,380 | +€1,420 | +15.8% |
| Trade debts | 44 | €3,143 | €2,059 | -€1,084 | -34.5% |
| Suppliers | 440/4 | €3,143 | €2,059 | -€1,084 | -34.5% |
| Other amounts payable | 47/48 | €3,273 | €4,796 | +€1,523 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,586 | €10,336 | +€1,750 | +20.4% |
| Other operating charges | 640/8 | €1,078 | €833 | -€244 | -22.7% |
| Gross operating margin | 9900 | €78,757 | €45,505 | -€33,252 | -42.2% |
| Operating profit (loss) | 9901 | €69,093 | €34,336 | -€34,757 | -50.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,824 | €1,466 | -€358 | -19.6% |
| Recurring financial charges | 65 | €1,824 | €1,466 | -€358 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €67,269 | €32,870 | -€34,399 | -51.1% |
| Income taxes | 67/77 | €18,738 | €14,838 | -€3,899 | -20.8% |
| Profit (loss) for the period | 9904 | €48,532 | €18,032 | -€30,500 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,532 | €18,032 | -€30,500 | -62.8% |
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.