ABACUM: 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.
ABACUM
Largest movements
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Cash -€25,201
down €25,201 (-66.5%), from €37,877 to €12,676
mainly Current investments (-€50,000) and Tax, wage and social debts (-€4,393)
- Receivables within one year -€14,428
down €14,428 (-40.4%), from €35,678 to €21,250
of which Trade receivables: -€16,100
- Reserves +€15,744
up €15,744 (+10.0%), from €157,352 to €173,096
- Tax, wage and social debts -€4,393
down €4,393 (-57.4%), from €7,651 to €3,258
- Gross operating margin -€6,374
down €6,374 (-27.1%), from €23,539 to €17,166
- Financial income +€2,410
up €2,410 (+83.7%), from €2,879 to €5,290
- Taxes -€1,152
down €1,152 (-16.3%), from €7,067 to €5,915
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 | €173,556 | €183,926 | +€10,371 | +6.0% |
| Current assets | 29/58 | €173,556 | €183,926 | +€10,371 | +6.0% |
| Amounts receivable within one year | 40/41 | €35,678 | €21,250 | -€14,428 | -40.4% |
| Trade receivables | 40 | €35,678 | €19,578 | -€16,100 | -45.1% |
| Other amounts receivable | 41 | - | €1,672 | +€1,672 | |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €37,877 | €12,676 | -€25,201 | -66.5% |
| Total equity and liabilities | 10/49 | €173,556 | €183,926 | +€10,371 | +6.0% |
| Equity | 10/15 | €163,552 | €179,296 | +€15,744 | +9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,352 | €173,096 | +€15,744 | +10.0% |
| Distributable reserves | 133 | €157,352 | €173,096 | +€15,744 | +10.0% |
| Amounts payable | 17/49 | €10,003 | €4,630 | -€5,373 | -53.7% |
| Amounts payable within one year | 42/48 | €10,003 | €4,630 | -€5,373 | -53.7% |
| Trade debts | 44 | €2,179 | €665 | -€1,514 | -69.5% |
| Suppliers | 440/4 | €2,179 | €665 | -€1,514 | -69.5% |
| Taxes, remuneration and social security | 45 | €7,651 | €3,258 | -€4,393 | -57.4% |
| Taxes | 450/3 | €7,651 | €3,258 | -€4,393 | -57.4% |
| Other amounts payable | 47/48 | €173 | €707 | +€534 | +309% |
| Other operating charges | 640/8 | €644 | €660 | +€16 | +2.5% |
| Gross operating margin | 9900 | €23,539 | €17,166 | -€6,374 | -27.1% |
| Operating profit (loss) | 9901 | €22,895 | €16,505 | -€6,390 | -27.9% |
| Financial income | 75/76B | €2,879 | €5,290 | +€2,410 | +83.7% |
| Recurring financial income | 75 | €2,879 | €5,290 | +€2,410 | +83.7% |
| Financial charges | 65/66B | €165 | €136 | -€28 | -17.3% |
| Recurring financial charges | 65 | €165 | €136 | -€28 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €25,610 | €21,658 | -€3,951 | -15.4% |
| Income taxes | 67/77 | €7,067 | €5,915 | -€1,152 | -16.3% |
| Profit (loss) for the period | 9904 | €18,542 | €15,744 | -€2,799 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,542 | €15,744 | -€2,799 | -15.1% |
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 14 October 2026 via checked.be.