ABACOS: 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.
ABACOS
Largest movements
- Cash +€40,024
up €40,024 (+62.2%), from €64,303 to €104,327
mainly Net result for the year (+€25,412) and Depreciation (+€13,372)
- Tangible fixed assets -€11,948
down €11,948 (-34.0%), from €35,169 to €23,221
of which Furniture and vehicles: -€9,945
- Receivables within one year -€3,159
down €3,159 (-12.0%), from €26,402 to €23,243
of which Other amounts receivable: -€3,673
- Reserves +€23,000
up €23,000 (+47.1%), from €48,860 to €71,860
- Tax, wage and social debts +€5,669
up €5,669 (+51.6%), from €10,976 to €16,645
- Trade debts -€3,468
down €3,468 (-66.5%), from €5,217 to €1,749
- Profit (loss) carried forward +€2,412
up €2,412 (+4.8%), from €49,974 to €52,386
- Other debts -€1,737
down €1,737 (-25.3%), from €6,857 to €5,120
- Gross operating margin +€28,199
up €28,199 (+121%), from €23,285 to €51,484
- Taxes +€8,184
up €8,184 (+196%), from €4,181 to €12,366
- Staff costs -€1,174
no longer reported in 2025 (was €1,174)
- Financial charges -€542
down €542 (-87.5%), from €619 to €77
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 | €128,084 | €153,998 | +€25,914 | +20.2% |
| Fixed assets | 21/28 | €35,169 | €23,221 | -€11,948 | -34.0% |
| Tangible fixed assets | 22/27 | €35,169 | €23,221 | -€11,948 | -34.0% |
| Plant, machinery and equipment | 23 | €643 | €1,500 | +€857 | +133% |
| Furniture and vehicles | 24 | €28,806 | €18,861 | -€9,945 | -34.5% |
| Other tangible fixed assets | 26 | €5,720 | €2,860 | -€2,860 | -50.0% |
| Current assets | 29/58 | €92,915 | €130,777 | +€37,862 | +40.7% |
| Amounts receivable within one year | 40/41 | €26,402 | €23,243 | -€3,159 | -12.0% |
| Trade receivables | 40 | €22,729 | €23,243 | +€514 | +2.3% |
| Other amounts receivable | 41 | €3,673 | - | -€3,673 | |
| Cash at bank and in hand | 54/58 | €64,303 | €104,327 | +€40,024 | +62.2% |
| Deferred charges and accrued income | 490/1 | €2,210 | €3,207 | +€997 | +45.1% |
| Total equity and liabilities | 10/49 | €128,084 | €153,998 | +€25,914 | +20.2% |
| Equity | 10/15 | €105,034 | €130,446 | +€25,412 | +24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,860 | €71,860 | +€23,000 | +47.1% |
| Distributable reserves | 133 | €48,860 | €71,860 | +€23,000 | +47.1% |
| Profit (loss) carried forward | 14 | €49,974 | €52,386 | +€2,412 | +4.8% |
| Amounts payable | 17/49 | €23,050 | €23,552 | +€502 | +2.2% |
| Amounts payable within one year | 42/48 | €23,050 | €23,514 | +€464 | +2.0% |
| Trade debts | 44 | €5,217 | €1,749 | -€3,468 | -66.5% |
| Suppliers | 440/4 | €5,217 | €1,749 | -€3,468 | -66.5% |
| Taxes, remuneration and social security | 45 | €10,976 | €16,645 | +€5,669 | +51.6% |
| Taxes | 450/3 | €10,976 | €16,645 | +€5,669 | +51.6% |
| Other amounts payable | 47/48 | €6,857 | €5,120 | -€1,737 | -25.3% |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Remuneration, social security and pensions | 62 | €1,174 | - | -€1,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,407 | €13,372 | -€35 | -0.3% |
| Other operating charges | 640/8 | €255 | €276 | +€21 | +8.1% |
| Gross operating margin | 9900 | €23,285 | €51,484 | +€28,199 | +121% |
| Operating profit (loss) | 9901 | €8,447 | €37,835 | +€29,388 | +348% |
| Financial income | 75/76B | €1 | €19 | +€18 | +2,371% |
| Recurring financial income | 75 | €1 | €19 | +€18 | +2,371% |
| Financial charges | 65/66B | €619 | €77 | -€542 | -87.5% |
| Recurring financial charges | 65 | €619 | €77 | -€542 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €7,829 | €37,778 | +€29,949 | +383% |
| Income taxes | 67/77 | €4,181 | €12,366 | +€8,184 | +196% |
| Profit (loss) for the period | 9904 | €3,647 | €25,412 | +€21,764 | +597% |
| Profit (loss) for the period to be appropriated | 9905 | €3,647 | €25,412 | +€21,764 | +597% |
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 26 October 2026 via checked.be.