VAN DEN ABEELE MICROBIOLOGIE: what changed
What changed
VAN DEN ABEELE MICROBIOLOGIE
filed annual accounts (NBB)
Net result for the year
€434,829
2024 · €558,749-€123,920
Equity
€4.6m
2024 · €4.7m-€180,171
Cash
€1.1m
2024 · €666,299+€455,871
Balance sheet total
€5.2m
2024 · €5.0m+€276,425
Largest movements
Assets
- Cash +€455,871
up €455,871 (+68.4%), from €666,299 to €1.1m
mainly Other debts (+€435,790) and Net result for the year (+€434,829)
- Tangible fixed assets -€146,644
down €146,644 (-4.9%), from €3.0m to €2.8m
of which Land and buildings: -€122,388
Equity and liabilities
- Other debts +€435,790
up €435,790 (+586%), from €74,304 to €510,094
- Reserves -€190,000
down €190,000 (-6.9%), from €2.8m to €2.6m
Income statement
- Taxes +€60,017
up €60,017 (+24.3%), from €246,820 to €306,837
- Gross operating margin -€57,493
down €57,493 (-6.0%), from €963,044 to €905,551
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€558,749
Gross operating margin
-€57,493
Depreciation
-€571
Other operating charges
-€1,066
Other operating items
-€5,000
Financial income
+€0
Financial charges
+€227
Taxes
-€60,017
Result 2025
€434,829
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€15,023
Financing
-€645,409
Cash 2024
€666,299
From operations (derived)
+€1.1m
Net result for the year
+€434,829
Depreciation
+€147,460
Smaller working-capital items
+€718
Receivables within one year
-€1,874
Deferred charges and accrued income
+€49,193
Trade debts
+€3,069
Tax, wage and social debts
+€47,119
Other debts
+€435,790
Investment (derived)
-€15,023
Investment in fixed assets (net)
-€816
Current investments
-€14,207
Financing
-€645,409
Debts after one year
-€7,639
Current portion of long-term debt
-€22,770
Contributions, distributions and other
-€615,000
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,953,318 | €5,229,743 | +€276,425 | +5.6% |
| Fixed assets | 21/28 | €3,496,464 | €3,349,819 | -€146,644 | -4.2% |
| Tangible fixed assets | 22/27 | €2,978,385 | €2,831,740 | -€146,644 | -4.9% |
| Land and buildings | 22 | €2,800,018 | €2,677,630 | -€122,388 | -4.4% |
| Plant, machinery and equipment | 23 | €8,819 | €4,743 | -€4,076 | -46.2% |
| Furniture and vehicles | 24 | €32,983 | €13,267 | -€19,715 | -59.8% |
| Other tangible fixed assets | 26 | €136,565 | €136,099 | -€465 | -0.3% |
| Financial fixed assets | 28 | €518,079 | €518,079 | = | 0.0% |
| Current assets | 29/58 | €1,456,855 | €1,879,924 | +€423,069 | +29.0% |
| Amounts receivable after more than one year | 29 | €6,663 | €6,972 | +€309 | +4.6% |
| Other amounts receivable | 291 | €6,663 | €6,972 | +€309 | +4.6% |
| Amounts receivable within one year | 40/41 | €216,838 | €218,713 | +€1,874 | +0.9% |
| Trade receivables | 40 | €1 | - | -€1 | |
| Other amounts receivable | 41 | €216,837 | €218,713 | +€1,876 | +0.9% |
| Current investments | 50/53 | €29,352 | €43,559 | +€14,207 | +48.4% |
| Cash at bank and in hand | 54/58 | €666,299 | €1,122,170 | +€455,871 | +68.4% |
| Deferred charges and accrued income | 490/1 | €537,703 | €488,510 | -€49,193 | -9.1% |
| Total equity and liabilities | 10/49 | €4,953,318 | €5,229,743 | +€276,425 | +5.6% |
| Equity | 10/15 | €4,749,894 | €4,569,723 | -€180,171 | -3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,755,271 | €2,565,271 | -€190,000 | -6.9% |
| Distributable reserves | 133 | €2,755,271 | €2,565,271 | -€190,000 | -6.9% |
| Profit (loss) carried forward | 14 | €1,982,223 | €1,992,052 | +€9,829 | +0.5% |
| Amounts payable | 17/49 | €203,425 | €660,021 | +€456,596 | +224% |
| Amounts payable after more than one year | 17 | €7,639 | - | -€7,639 | |
| Financial debts | 170/4 | €7,639 | - | -€7,639 | |
| Amounts payable within one year | 42/48 | €193,447 | €656,655 | +€463,208 | +239% |
| Current portion of amounts payable after more than one year | 42 | €30,409 | €7,639 | -€22,770 | -74.9% |
| Trade debts | 44 | €1,914 | €4,983 | +€3,069 | +160% |
| Suppliers | 440/4 | €1,914 | €4,983 | +€3,069 | +160% |
| Taxes, remuneration and social security | 45 | €86,820 | €133,939 | +€47,119 | +54.3% |
| Taxes | 450/3 | €86,820 | €133,939 | +€47,119 | +54.3% |
| Other amounts payable | 47/48 | €74,304 | €510,094 | +€435,790 | +586% |
| Accrued charges and deferred income | 492/3 | €2,339 | €3,366 | +€1,027 | +43.9% |
| Non-recurring operating income | 76A | €7,614 | - | -€7,614 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,889 | €147,460 | +€571 | +0.4% |
| Other operating charges | 640/8 | €8,729 | €9,795 | +€1,066 | +12.2% |
| Non-recurring operating charges | 66A | - | €5,000 | +€5,000 | |
| Gross operating margin | 9900 | €963,044 | €905,551 | -€57,493 | -6.0% |
| Operating profit (loss) | 9901 | €807,427 | €743,296 | -€64,131 | -7.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +65.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +65.0% |
| Financial charges | 65/66B | €1,858 | €1,631 | -€227 | -12.2% |
| Recurring financial charges | 65 | €1,858 | €1,631 | -€227 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €805,569 | €741,666 | -€63,903 | -7.9% |
| Income taxes | 67/77 | €246,820 | €306,837 | +€60,017 | +24.3% |
| Profit (loss) for the period | 9904 | €558,749 | €434,829 | -€123,920 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €558,749 | €434,829 | -€123,920 | -22.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.