ABACUS ADVISORY: 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 ADVISORY
Largest movements
- Receivables within one year -€53,510
down €53,510 (-66.5%), from €80,454 to €26,944
of which Trade receivables: -€52,357
- Cash +€46,679
up €46,679 (+46.3%), from €100,901 to €147,579
mainly Receivables within one year (+€53,510) and Net result for the year (+€34,857)
- Deferred charges and accrued income +€5,758
up €5,758 (+12142.3%), from €47 to €5,805
- Trade debts -€43,522
down €43,522 (-71.9%), from €60,515 to €16,993
- Reserves +€30,000
up €30,000 (+42.9%), from €70,000 to €100,000
- Tax, wage and social debts +€6,917
up €6,917 (+19.0%), from €36,375 to €43,291
of which Taxes: +€6,917
- Profit (loss) carried forward +€4,857
up €4,857 (+47.9%), from €10,130 to €14,987
- Turnover -€110,666
down €110,666 (-30.3%), from €365,411 to €254,745
- Gross operating margin -€72,918
down €72,918 (-62.5%), from €116,739 to €43,820
- Purchases and services -€37,412
down €37,412 (-15.0%), from €248,736 to €211,324
- Taxes -€29,432
down €29,432 (-80.9%), from €36,362 to €6,930
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 | €185,130 | €184,094 | -€1,036 | -0.6% |
| Fixed assets | 21/28 | €3,728 | €3,766 | +€38 | +1.0% |
| Tangible fixed assets | 22/27 | €3,728 | €3,766 | +€38 | +1.0% |
| Furniture and vehicles | 24 | €3,728 | €3,766 | +€38 | +1.0% |
| Current assets | 29/58 | €181,402 | €180,329 | -€1,073 | -0.6% |
| Amounts receivable within one year | 40/41 | €80,454 | €26,944 | -€53,510 | -66.5% |
| Trade receivables | 40 | €78,983 | €26,626 | -€52,357 | -66.3% |
| Other amounts receivable | 41 | €1,470 | €318 | -€1,153 | -78.4% |
| Cash at bank and in hand | 54/58 | €100,901 | €147,579 | +€46,679 | +46.3% |
| Deferred charges and accrued income | 490/1 | €47 | €5,805 | +€5,758 | +12142.3% |
| Total equity and liabilities | 10/49 | €185,130 | €184,094 | -€1,036 | -0.6% |
| Equity | 10/15 | €88,130 | €122,987 | +€34,857 | +39.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €100,000 | +€30,000 | +42.9% |
| Distributable reserves | 133 | €70,000 | €100,000 | +€30,000 | +42.9% |
| Profit (loss) carried forward | 14 | €10,130 | €14,987 | +€4,857 | +47.9% |
| Amounts payable | 17/49 | €97,000 | €61,108 | -€35,893 | -37.0% |
| Amounts payable within one year | 42/48 | €97,000 | €61,108 | -€35,893 | -37.0% |
| Trade debts | 44 | €60,515 | €16,993 | -€43,522 | -71.9% |
| Suppliers | 440/4 | €60,515 | €16,993 | -€43,522 | -71.9% |
| Taxes, remuneration and social security | 45 | €36,375 | €43,291 | +€6,917 | +19.0% |
| Taxes | 450/3 | €36,375 | €43,291 | +€6,917 | +19.0% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €110 | €823 | +€713 | +646.0% |
| Turnover | 70 | €365,411 | €254,745 | -€110,666 | -30.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €248,736 | €211,324 | -€37,412 | -15.0% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €1,200 | +€1,005 | +515.7% |
| Other operating charges | 640/8 | - | €0 | = | |
| Gross operating margin | 9900 | €116,739 | €43,820 | -€72,918 | -62.5% |
| Operating profit (loss) | 9901 | €116,544 | €42,620 | -€73,923 | -63.4% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €53 | €861 | +€809 | +1537.7% |
| Recurring financial charges | 65 | €53 | €861 | +€809 | +1537.7% |
| Profit (loss) for the period before taxes | 9903 | €116,491 | €41,787 | -€74,704 | -64.1% |
| Income taxes | 67/77 | €36,362 | €6,930 | -€29,432 | -80.9% |
| Profit (loss) for the period | 9904 | €80,130 | €34,857 | -€45,273 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,130 | €34,857 | -€45,273 | -56.5% |
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 11 October 2026 via checked.be.