VAN DEN ABEELE: what changed
Two fiscal 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.
VAN DEN ABEELE
Largest movements
- Receivables within one year +€14,750
up €14,750 (+255.7%), from €5,769 to €20,519
of which Trade receivables: +€15,757
- Tangible fixed assets -€9,977
down €9,977 (-40.0%), from €24,957 to €14,980
of which Furniture and vehicles: -€8,829
- Cash -€4,762
down €4,762 (-15.0%), from €31,827 to €27,065
mainly Receivables within one year (-€14,750) and Debts after one year (-€8,973)
- Reserves +€24,371
new in 2025: €24,371
- Profit (loss) carried forward -€18,914
down €18,914 (-100.0%), from €18,914 to €0
- Debts after one year -€8,973
down €8,973 (-59.3%), from €15,120 to €6,147
- Trade debts +€3,772
up €3,772 (+304.5%), from €1,239 to €5,011
- Other debts -€2,226
down €2,226 (-20.4%), from €10,888 to €8,662
- Gross operating margin +€16,971
up €16,971 (+49021.0%), from €35 to €17,006
- Staff costs -€1,819
down €1,819, from €403 to -€1,416
- Other operating charges +€752
up €752 (+87.3%), from €861 to €1,613
- Financial charges +€444
up €444 (+41.6%), from €1,067 to €1,511
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.
Cash bridge derived
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 | €66,225 | €65,548 | -€676 | -1.0% |
| Fixed assets | 21/28 | €24,957 | €15,277 | -€9,680 | -38.8% |
| Tangible fixed assets | 22/27 | €24,957 | €14,980 | -€9,977 | -40.0% |
| Plant, machinery and equipment | 23 | €1,678 | €530 | -€1,148 | -68.4% |
| Furniture and vehicles | 24 | €23,279 | €14,450 | -€8,829 | -37.9% |
| Financial fixed assets | 28 | - | €297 | +€297 | |
| Current assets | 29/58 | €41,268 | €50,271 | +€9,004 | +21.8% |
| Stocks and contracts in progress | 3 | €1,051 | €498 | -€554 | -52.7% |
| Stocks | 30/36 | €1,051 | €498 | -€554 | -52.7% |
| Amounts receivable within one year | 40/41 | €5,769 | €20,519 | +€14,750 | +255.7% |
| Trade receivables | 40 | €3,372 | €19,129 | +€15,757 | +467.3% |
| Other amounts receivable | 41 | €2,397 | €1,390 | -€1,007 | -42.0% |
| Cash at bank and in hand | 54/58 | €31,827 | €27,065 | -€4,762 | -15.0% |
| Deferred charges and accrued income | 490/1 | €2,620 | €2,189 | -€431 | -16.5% |
| Total equity and liabilities | 10/49 | €66,225 | €65,548 | -€676 | -1.0% |
| Equity | 10/15 | €28,914 | €34,371 | +€5,457 | +18.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €24,371 | +€24,371 | |
| Distributable reserves | 133 | - | €24,371 | +€24,371 | |
| Profit (loss) carried forward | 14 | €18,914 | €0 | -€18,914 | -100.0% |
| Amounts payable | 17/49 | €37,311 | €31,177 | -€6,134 | -16.4% |
| Amounts payable after more than one year | 17 | €15,120 | €6,147 | -€8,973 | -59.3% |
| Financial debts | 170/4 | €15,120 | €6,147 | -€8,973 | -59.3% |
| Amounts payable within one year | 42/48 | €22,162 | €24,209 | +€2,047 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €8,685 | €8,973 | +€288 | +3.3% |
| Trade debts | 44 | €1,239 | €5,011 | +€3,772 | +304.5% |
| Suppliers | 440/4 | €1,239 | €5,011 | +€3,772 | +304.5% |
| Taxes, remuneration and social security | 45 | €1,351 | €1,563 | +€212 | +15.7% |
| Taxes | 450/3 | €51 | €64 | +€13 | +25.9% |
| Remuneration and social security | 454/9 | €1,300 | €1,499 | +€199 | +15.3% |
| Other amounts payable | 47/48 | €10,888 | €8,662 | -€2,226 | -20.4% |
| Accrued charges and deferred income | 492/3 | €28 | €821 | +€793 | +2818.7% |
| Remuneration, social security and pensions | 62 | €403 | -€1,416 | -€1,819 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,977 | €9,977 | = | 0.0% |
| Other operating charges | 640/8 | €861 | €1,613 | +€752 | +87.3% |
| Gross operating margin | 9900 | €35 | €17,006 | +€16,971 | +49021.0% |
| Operating profit (loss) | 9901 | -€11,206 | €6,832 | +€18,038 | |
| Financial income | 75/76B | €98 | €137 | +€39 | +40.0% |
| Recurring financial income | 75 | €98 | €137 | +€39 | +40.0% |
| Financial charges | 65/66B | €1,067 | €1,511 | +€444 | +41.6% |
| Recurring financial charges | 65 | €1,067 | €1,511 | +€444 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,176 | €5,457 | +€17,633 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,176 | €5,457 | +€17,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,176 | €5,457 | +€17,633 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.