ABACAB: 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.
ABACAB
Largest movements
- Cash -€3,495
down €3,495 (-21.6%), from €16,174 to €12,679
mainly Net result for the year (-€4,280) and Investment in fixed assets (net) (-€3,198)
- Tangible fixed assets +€3,175
new in 2025: €3,175
- Stocks and contracts -€2,010
down €2,010 (-6.8%), from €29,499 to €27,488
- Receivables within one year -€1,747
down €1,747 (-61.7%), from €2,831 to €1,084
- Profit (loss) carried forward -€4,280
down €4,280 (-21.3%), from -€20,070 to -€24,351
- Trade debts +€1,081
up €1,081, from €0 to €1,081
- Other debts -€806
down €806 (-1.8%), from €45,039 to €44,233
- Gross operating margin -€6,507
down €6,507, from €4,098 to -€2,409
- Taxes -€651
down €651 (-100.0%), from €651 to €0
- Staff costs +€490
up €490 (+745.9%), from €66 to €556
- Financial income -€446
down €446 (-99.8%), from €447 to €1
- Financial charges -€224
down €224 (-15.1%), from €1,490 to €1,266
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 | €48,503 | €44,426 | -€4,078 | -8.4% |
| Fixed assets | 21/28 | - | €3,175 | +€3,175 | |
| Tangible fixed assets | 22/27 | - | €3,175 | +€3,175 | |
| Plant, machinery and equipment | 23 | - | €3,175 | +€3,175 | |
| Current assets | 29/58 | €48,503 | €41,251 | -€7,252 | -15.0% |
| Stocks and contracts in progress | 3 | €29,499 | €27,488 | -€2,010 | -6.8% |
| Stocks | 30/36 | €29,499 | €27,488 | -€2,010 | -6.8% |
| Amounts receivable within one year | 40/41 | €2,831 | €1,084 | -€1,747 | -61.7% |
| Trade receivables | 40 | €2,831 | €1,084 | -€1,747 | -61.7% |
| Cash at bank and in hand | 54/58 | €16,174 | €12,679 | -€3,495 | -21.6% |
| Total equity and liabilities | 10/49 | €48,503 | €44,426 | -€4,078 | -8.4% |
| Equity | 10/15 | -€5,470 | -€9,751 | -€4,280 | -78.2% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,070 | -€24,351 | -€4,280 | -21.3% |
| Amounts payable | 17/49 | €53,974 | €54,176 | +€202 | +0.4% |
| Amounts payable within one year | 42/48 | €53,974 | €54,176 | +€202 | +0.4% |
| Trade debts | 44 | €0 | €1,081 | +€1,081 | |
| Suppliers | 440/4 | €0 | €1,081 | +€1,081 | |
| Taxes, remuneration and social security | 45 | €8,935 | €8,862 | -€73 | -0.8% |
| Taxes | 450/3 | €8,935 | €6,273 | -€2,662 | -29.8% |
| Remuneration and social security | 454/9 | - | €2,589 | +€2,589 | |
| Other amounts payable | 47/48 | €45,039 | €44,233 | -€806 | -1.8% |
| Remuneration, social security and pensions | 62 | €66 | €556 | +€490 | +745.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €23 | +€23 | |
| Other operating charges | 640/8 | - | €27 | +€27 | |
| Gross operating margin | 9900 | €4,098 | -€2,409 | -€6,507 | |
| Operating profit (loss) | 9901 | €4,032 | -€3,015 | -€7,047 | |
| Financial income | 75/76B | €447 | €1 | -€446 | -99.8% |
| Recurring financial income | 75 | €447 | €1 | -€446 | -99.8% |
| Financial charges | 65/66B | €1,490 | €1,266 | -€224 | -15.1% |
| Recurring financial charges | 65 | €1,490 | €1,266 | -€224 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €2,988 | -€4,280 | -€7,268 | |
| Income taxes | 67/77 | €651 | €0 | -€651 | -100.0% |
| Profit (loss) for the period | 9904 | €2,337 | -€4,280 | -€6,617 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,337 | -€4,280 | -€6,617 |
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 30 September 2026 via checked.be.