ABACA STUDIO: 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.
ABACA STUDIO
Largest movements
- Cash +€68,057
up €68,057 (+699.5%), from €9,730 to €77,787
mainly Other debts (+€90,563) and Stocks and contracts (+€16,397)
- Intangible fixed assets +€23,803
new in 2025: €23,803
- Stocks and contracts -€16,397
down €16,397 (-23.1%), from €70,849 to €54,452
- Receivables within one year -€13,663
down €13,663 (-73.6%), from €18,561 to €4,898
of which Trade receivables: -€9,217
- Tangible fixed assets +€7,878
up €7,878 (+72.4%), from €10,879 to €18,757
of which Furniture and vehicles: +€5,460
- Other debts +€90,563
up €90,563 (+82.4%), from €109,950 to €200,513
- Trade debts -€11,906
down €11,906 (-97.4%), from €12,225 to €319
- Profit (loss) carried forward -€6,350
down €6,350 (-23.5%), from -€26,966 to -€33,316
- Tax, wage and social debts -€2,628
down €2,628 (-54.6%), from €4,810 to €2,182
- Gross operating margin +€24,204
up €24,204 (+96.3%), from -€25,143 to -€939
- Depreciation +€3,652
up €3,652 (+326.7%), from €1,118 to €4,770
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 | €110,019 | €179,697 | +€69,678 | +63.3% |
| Fixed assets | 21/28 | €10,879 | €42,559 | +€31,680 | +291.2% |
| Intangible fixed assets | 21 | - | €23,803 | +€23,803 | |
| Tangible fixed assets | 22/27 | €10,879 | €18,757 | +€7,878 | +72.4% |
| Plant, machinery and equipment | 23 | - | €628 | +€628 | |
| Furniture and vehicles | 24 | €10,879 | €16,339 | +€5,460 | +50.2% |
| Other tangible fixed assets | 26 | - | €1,790 | +€1,790 | |
| Current assets | 29/58 | €99,140 | €137,138 | +€37,998 | +38.3% |
| Stocks and contracts in progress | 3 | €70,849 | €54,452 | -€16,397 | -23.1% |
| Stocks | 30/36 | €70,849 | €54,452 | -€16,397 | -23.1% |
| Amounts receivable within one year | 40/41 | €18,561 | €4,898 | -€13,663 | -73.6% |
| Trade receivables | 40 | €14,115 | €4,898 | -€9,217 | -65.3% |
| Other amounts receivable | 41 | €4,446 | - | -€4,446 | |
| Cash at bank and in hand | 54/58 | €9,730 | €77,787 | +€68,057 | +699.5% |
| Total equity and liabilities | 10/49 | €110,019 | €179,697 | +€69,678 | +63.3% |
| Equity | 10/15 | -€16,966 | -€23,316 | -€6,350 | -37.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,966 | -€33,316 | -€6,350 | -23.5% |
| Amounts payable | 17/49 | €126,985 | €203,013 | +€76,028 | +59.9% |
| Amounts payable within one year | 42/48 | €126,985 | €203,013 | +€76,028 | +59.9% |
| Trade debts | 44 | €12,225 | €319 | -€11,906 | -97.4% |
| Suppliers | 440/4 | €12,225 | €319 | -€11,906 | -97.4% |
| Taxes, remuneration and social security | 45 | €4,810 | €2,182 | -€2,628 | -54.6% |
| Taxes | 450/3 | €4,810 | €2,182 | -€2,628 | -54.6% |
| Other amounts payable | 47/48 | €109,950 | €200,513 | +€90,563 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €4,770 | +€3,652 | +326.7% |
| Other operating charges | 640/8 | €400 | €387 | -€13 | -3.2% |
| Gross operating margin | 9900 | -€25,143 | -€939 | +€24,204 | +96.3% |
| Operating profit (loss) | 9901 | -€26,661 | -€6,096 | +€20,565 | +77.1% |
| Financial income | 75/76B | €10 | €83 | +€73 | +729.2% |
| Recurring financial income | 75 | €10 | €83 | +€73 | +729.2% |
| Financial charges | 65/66B | €315 | €337 | +€22 | +6.9% |
| Recurring financial charges | 65 | €315 | €337 | +€22 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,966 | -€6,350 | +€20,616 | +76.5% |
| Profit (loss) for the period | 9904 | -€26,966 | -€6,350 | +€20,616 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,966 | -€6,350 | +€20,616 | +76.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.