ABELIFT: 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.
ABELIFT
Largest movements
- Receivables within one year -€20,971
down €20,971 (-64.6%), from €32,470 to €11,499
of which Trade receivables: -€14,390
- Tangible fixed assets -€18,611
down €18,611 (-42.7%), from €43,636 to €25,024
of which Furniture and vehicles: -€13,299
- Cash +€6,801
up €6,801 (+102%), from €6,653 to €13,454
mainly Receivables within one year (+€20,971) and Depreciation (+€19,049)
- Profit (loss) carried forward -€25,285
down €25,285 (-63.2%), from €40,036 to €14,751
- Trade debts -€4,651
down €4,651 (-22.8%), from €20,401 to €15,750
- Tax, wage and social debts -€2,801
down €2,801 (-87.7%), from €3,195 to €394
- Gross operating margin -€2,003
down €2,003 (-70.8%), from -€2,830 to -€4,833
- Depreciation -€420
down €420 (-2.2%), from €19,469 to €19,049
- Taxes +€407
up €407 (+291%), from €140 to €546
- Financial charges -€383
down €383 (-42.4%), from €901 to €519
of which Non-recurring financial charges: -€406
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 | €84,083 | €51,346 | -€32,737 | -38.9% |
| Fixed assets | 21/28 | €43,636 | €25,024 | -€18,611 | -42.7% |
| Tangible fixed assets | 22/27 | €43,636 | €25,024 | -€18,611 | -42.7% |
| Land and buildings | 22 | €1,217 | €533 | -€684 | -56.2% |
| Plant, machinery and equipment | 23 | €5,105 | €477 | -€4,628 | -90.7% |
| Furniture and vehicles | 24 | €37,313 | €24,014 | -€13,299 | -35.6% |
| Current assets | 29/58 | €40,448 | €26,322 | -€14,126 | -34.9% |
| Amounts receivable within one year | 40/41 | €32,470 | €11,499 | -€20,971 | -64.6% |
| Trade receivables | 40 | €23,024 | €8,634 | -€14,390 | -62.5% |
| Other amounts receivable | 41 | €9,446 | €2,865 | -€6,581 | -69.7% |
| Cash at bank and in hand | 54/58 | €6,653 | €13,454 | +€6,801 | +102% |
| Deferred charges and accrued income | 490/1 | €1,324 | €1,369 | +€45 | +3.4% |
| Total equity and liabilities | 10/49 | €84,083 | €51,346 | -€32,737 | -38.9% |
| Equity | 10/15 | €60,487 | €35,202 | -€25,285 | -41.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,036 | €14,751 | -€25,285 | -63.2% |
| Amounts payable | 17/49 | €23,596 | €16,144 | -€7,452 | -31.6% |
| Amounts payable within one year | 42/48 | €23,596 | €16,144 | -€7,452 | -31.6% |
| Trade debts | 44 | €20,401 | €15,750 | -€4,651 | -22.8% |
| Suppliers | 440/4 | €20,401 | €15,750 | -€4,651 | -22.8% |
| Taxes, remuneration and social security | 45 | €3,195 | €394 | -€2,801 | -87.7% |
| Taxes | 450/3 | €3,195 | €394 | -€2,801 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,469 | €19,049 | -€420 | -2.2% |
| Other operating charges | 640/8 | €344 | €339 | -€5 | -1.4% |
| Gross operating margin | 9900 | -€2,830 | -€4,833 | -€2,003 | -70.8% |
| Operating profit (loss) | 9901 | -€22,643 | -€24,221 | -€1,578 | -7.0% |
| Financial income | 75/76B | €5 | €1 | -€4 | -82.0% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -82.0% |
| Financial charges | 65/66B | €901 | €519 | -€383 | -42.4% |
| Recurring financial charges | 65 | €185 | €208 | +€23 | +12.6% |
| Non-recurring financial charges | 66B | €717 | €311 | -€406 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,539 | -€24,739 | -€1,200 | -5.1% |
| Income taxes | 67/77 | €140 | €546 | +€407 | +291% |
| Profit (loss) for the period | 9904 | -€23,679 | -€25,285 | -€1,606 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,679 | -€25,285 | -€1,606 | -6.8% |
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 14 October 2026 via checked.be.