Abacis: 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.
Abacis
Largest movements
- Receivables within one year +€25,628
up €25,628 (+120.9%), from €21,200 to €46,827
- Cash -€4,271
down €4,271 (-29.0%), from €14,732 to €10,460
mainly Receivables within one year (-€25,628) and Stocks and contracts (-€3,566)
- Stocks and contracts +€3,566
new in 2025: €3,566
- Deferred charges and accrued income +€838
up €838 (+55.1%), from €1,521 to €2,358
- Reserves +€23,072
up €23,072 (+204.7%), from €11,270 to €34,342
- Tax, wage and social debts +€1,948
up €1,948 (+16.8%), from €11,585 to €13,533
- Trade debts +€1,054
up €1,054 (+76.2%), from €1,382 to €2,436
- Gross operating margin +€14,394
up €14,394 (+75.6%), from €19,045 to €33,439
- Taxes +€2,661
up €2,661 (+48.6%), from €5,474 to €8,135
- Depreciation +€608
up €608 (+49.5%), from €1,229 to €1,837
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 | €41,166 | €66,865 | +€25,699 | +62.4% |
| Fixed assets | 21/28 | €3,714 | €3,653 | -€61 | -1.6% |
| Tangible fixed assets | 22/27 | €3,439 | €3,653 | +€214 | +6.2% |
| Furniture and vehicles | 24 | €3,439 | €3,653 | +€214 | +6.2% |
| Financial fixed assets | 28 | €275 | €0 | -€275 | -100.0% |
| Current assets | 29/58 | €37,452 | €63,212 | +€25,760 | +68.8% |
| Stocks and contracts in progress | 3 | - | €3,566 | +€3,566 | |
| Stocks | 30/36 | - | €3,566 | +€3,566 | |
| Amounts receivable within one year | 40/41 | €21,200 | €46,827 | +€25,628 | +120.9% |
| Trade receivables | 40 | €21,200 | €46,827 | +€25,628 | +120.9% |
| Cash at bank and in hand | 54/58 | €14,732 | €10,460 | -€4,271 | -29.0% |
| Deferred charges and accrued income | 490/1 | €1,521 | €2,358 | +€838 | +55.1% |
| Total equity and liabilities | 10/49 | €41,166 | €66,865 | +€25,699 | +62.4% |
| Equity | 10/15 | €13,270 | €36,342 | +€23,072 | +173.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,270 | €34,342 | +€23,072 | +204.7% |
| Distributable reserves | 133 | €11,270 | €34,342 | +€23,072 | +204.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,896 | €30,523 | +€2,627 | +9.4% |
| Amounts payable within one year | 42/48 | €27,896 | €30,523 | +€2,627 | +9.4% |
| Financial debts | 43 | €247 | €389 | +€142 | +57.4% |
| Credit institutions | 430/8 | €247 | €389 | +€142 | +57.4% |
| Trade debts | 44 | €1,382 | €2,436 | +€1,054 | +76.2% |
| Suppliers | 440/4 | €1,382 | €2,436 | +€1,054 | +76.2% |
| Taxes, remuneration and social security | 45 | €11,585 | €13,533 | +€1,948 | +16.8% |
| Taxes | 450/3 | €11,585 | €13,533 | +€1,948 | +16.8% |
| Other amounts payable | 47/48 | €14,681 | €14,165 | -€516 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,229 | €1,837 | +€608 | +49.5% |
| Other operating charges | 640/8 | - | €294 | +€294 | |
| Gross operating margin | 9900 | €19,045 | €33,439 | +€14,394 | +75.6% |
| Operating profit (loss) | 9901 | €17,816 | €31,308 | +€13,492 | +75.7% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €228 | €101 | -€127 | -55.8% |
| Recurring financial charges | 65 | €228 | €101 | -€127 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €17,603 | €31,207 | +€13,604 | +77.3% |
| Income taxes | 67/77 | €5,474 | €8,135 | +€2,661 | +48.6% |
| Profit (loss) for the period | 9904 | €12,129 | €23,072 | +€10,943 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,129 | €23,072 | +€10,943 | +90.2% |
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.