ABACUS: 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.
ABACUS
Largest movements
- Tangible fixed assets +€96,992
up €96,992 (+26.2%), from €370,173 to €467,165
of which Land and buildings: +€73,979
- Cash -€41,650
down €41,650 (-52.2%), from €79,731 to €38,081
mainly Investment in fixed assets (net) (-€125,437) and Contributions, distributions and other (-€41,650)
- Receivables within one year +€31,413
up €31,413 (+49.6%), from €63,361 to €94,774
of which Trade receivables: +€24,577
- Financial fixed assets -€25,683
down €25,683 (-82.2%), from €31,250 to €5,567
- Other debts +€38,650
up €38,650 (+1288.3%), from €3,000 to €41,650
- Profit (loss) carried forward +€14,099
up €14,099 (+1.4%), from €1.0m to €1.0m
- Depreciation +€14,635
up €14,635 (+37.1%), from €39,494 to €54,129
- Gross operating margin -€12,863
down €12,863 (-11.0%), from €116,476 to €103,614
- Financial income +€8,744
up €8,744 (+45.6%), from €19,185 to €27,930
- Taxes -€8,195
down €8,195 (-35.9%), from €22,852 to €14,657
- Other operating charges -€2,857
down €2,857 (-33.4%), from €8,548 to €5,691
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 | €1,095,394 | €1,156,015 | +€60,621 | +5.5% |
| Fixed assets | 21/28 | €401,423 | €472,732 | +€71,308 | +17.8% |
| Tangible fixed assets | 22/27 | €370,173 | €467,165 | +€96,992 | +26.2% |
| Land and buildings | 22 | €329,378 | €403,357 | +€73,979 | +22.5% |
| Plant, machinery and equipment | 23 | €9,960 | €8,896 | -€1,063 | -10.7% |
| Furniture and vehicles | 24 | €30,836 | €54,912 | +€24,076 | +78.1% |
| Financial fixed assets | 28 | €31,250 | €5,567 | -€25,683 | -82.2% |
| Current assets | 29/58 | €693,970 | €683,283 | -€10,687 | -1.5% |
| Amounts receivable within one year | 40/41 | €63,361 | €94,774 | +€31,413 | +49.6% |
| Trade receivables | 40 | €44,265 | €68,843 | +€24,577 | +55.5% |
| Other amounts receivable | 41 | €19,096 | €25,931 | +€6,836 | +35.8% |
| Current investments | 50/53 | €550,878 | €550,428 | -€449 | -0.1% |
| Cash at bank and in hand | 54/58 | €79,731 | €38,081 | -€41,650 | -52.2% |
| Total equity and liabilities | 10/49 | €1,095,394 | €1,156,015 | +€60,621 | +5.5% |
| Equity | 10/15 | €1,082,663 | €1,096,762 | +€14,099 | +1.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,000,163 | €1,014,262 | +€14,099 | +1.4% |
| Amounts payable | 17/49 | €12,730 | €59,253 | +€46,522 | +365.4% |
| Amounts payable within one year | 42/48 | €6,730 | €57,753 | +€51,022 | +758.1% |
| Trade debts | 44 | €3,201 | €10,457 | +€7,256 | +226.7% |
| Suppliers | 440/4 | €3,201 | €10,457 | +€7,256 | +226.7% |
| Taxes, remuneration and social security | 45 | €529 | €5,646 | +€5,117 | +966.6% |
| Taxes | 450/3 | €529 | €5,646 | +€5,117 | +966.6% |
| Other amounts payable | 47/48 | €3,000 | €41,650 | +€38,650 | +1288.3% |
| Accrued charges and deferred income | 492/3 | €6,000 | €1,500 | -€4,500 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,494 | €54,129 | +€14,635 | +37.1% |
| Other operating charges | 640/8 | €8,548 | €5,691 | -€2,857 | -33.4% |
| Gross operating margin | 9900 | €116,476 | €103,614 | -€12,863 | -11.0% |
| Operating profit (loss) | 9901 | €68,435 | €43,794 | -€24,641 | -36.0% |
| Financial income | 75/76B | €19,185 | €27,930 | +€8,744 | +45.6% |
| Recurring financial income | 75 | €19,185 | €27,930 | +€8,744 | +45.6% |
| Financial charges | 65/66B | €404 | €1,318 | +€914 | +226.5% |
| Recurring financial charges | 65 | €404 | €1,318 | +€914 | +226.5% |
| Profit (loss) for the period before taxes | 9903 | €87,216 | €70,406 | -€16,811 | -19.3% |
| Income taxes | 67/77 | €22,852 | €14,657 | -€8,195 | -35.9% |
| Profit (loss) for the period | 9904 | €64,365 | €55,749 | -€8,616 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,365 | €55,749 | -€8,616 | -13.4% |
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 10 October 2026 via checked.be.