ABACAS: 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.
ABACAS
Largest movements
- Tangible fixed assets -€4,680
down €4,680 (-26.2%), from €17,860 to €13,180
- Cash -€4,289
down €4,289 (-24.2%), from €17,697 to €13,409
mainly Net result for the year (-€8,863) and Receivables within one year (-€1,432)
- Receivables within one year +€1,432
up €1,432 (+58.6%), from €2,444 to €3,876
of which Trade receivables: +€1,516
- Reserves -€8,863
down €8,863 (-27.1%), from €32,706 to €23,843
- Tax, wage and social debts +€1,411
up €1,411 (+26.4%), from €5,343 to €6,754
- Gross operating margin -€33,459
down €33,459, from €30,725 to -€2,734
- Taxes -€7,290
down €7,290 (-96.8%), from €7,530 to €240
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 | €38,493 | €30,976 | -€7,517 | -19.5% |
| Fixed assets | 21/28 | €17,860 | €13,180 | -€4,680 | -26.2% |
| Tangible fixed assets | 22/27 | €17,860 | €13,180 | -€4,680 | -26.2% |
| Furniture and vehicles | 24 | €17,860 | €13,180 | -€4,680 | -26.2% |
| Current assets | 29/58 | €20,633 | €17,796 | -€2,837 | -13.8% |
| Amounts receivable within one year | 40/41 | €2,444 | €3,876 | +€1,432 | +58.6% |
| Trade receivables | 40 | €1,600 | €3,116 | +€1,516 | +94.7% |
| Other amounts receivable | 41 | €844 | €760 | -€84 | -10.0% |
| Cash at bank and in hand | 54/58 | €17,697 | €13,409 | -€4,289 | -24.2% |
| Deferred charges and accrued income | 490/1 | €492 | €511 | +€20 | +4.0% |
| Total equity and liabilities | 10/49 | €38,493 | €30,976 | -€7,517 | -19.5% |
| Equity | 10/15 | €32,806 | €23,943 | -€8,863 | -27.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €32,706 | €23,843 | -€8,863 | -27.1% |
| Distributable reserves | 133 | €32,706 | €23,843 | -€8,863 | -27.1% |
| Amounts payable | 17/49 | €5,687 | €7,033 | +€1,346 | +23.7% |
| Amounts payable within one year | 42/48 | €5,687 | €7,033 | +€1,346 | +23.7% |
| Trade debts | 44 | €344 | €47 | -€297 | -86.4% |
| Suppliers | 440/4 | €344 | €47 | -€297 | -86.4% |
| Taxes, remuneration and social security | 45 | €5,343 | €6,754 | +€1,411 | +26.4% |
| Taxes | 450/3 | €5,343 | €6,754 | +€1,411 | +26.4% |
| Other amounts payable | 47/48 | - | €232 | +€232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,680 | €4,680 | = | 0.0% |
| Other operating charges | 640/8 | €1,330 | €1,162 | -€168 | -12.6% |
| Gross operating margin | 9900 | €30,725 | -€2,734 | -€33,459 | |
| Operating profit (loss) | 9901 | €24,716 | -€8,576 | -€33,291 | |
| Financial income | 75/76B | €8 | €13 | +€5 | +62.4% |
| Recurring financial income | 75 | €8 | €13 | +€5 | +62.4% |
| Financial charges | 65/66B | €50 | €60 | +€10 | +19.8% |
| Recurring financial charges | 65 | €50 | €60 | +€10 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €24,673 | -€8,623 | -€33,296 | |
| Income taxes | 67/77 | €7,530 | €240 | -€7,290 | -96.8% |
| Profit (loss) for the period | 9904 | €17,143 | -€8,863 | -€26,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,143 | -€8,863 | -€26,006 |
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.