ABACUS & CO: 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.
ABACUS & CO
Largest movements
- Tangible fixed assets -€10,072
down €10,072 (-6.2%), from €163,621 to €153,548
of which Land and buildings: -€9,710
- Receivables within one year +€6,637
up €6,637 (+26.8%), from €24,755 to €31,392
of which Trade receivables: +€4,153
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€9,047
down €9,047 (-11.0%), from €82,606 to €73,559
- Taxes -€1,751
down €1,751 (-7.4%), from €23,685 to €21,934
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 | €429,797 | €429,718 | -€79 | 0.0% |
| Fixed assets | 21/28 | €163,621 | €153,548 | -€10,072 | -6.2% |
| Tangible fixed assets | 22/27 | €163,621 | €153,548 | -€10,072 | -6.2% |
| Land and buildings | 22 | €162,268 | €152,558 | -€9,710 | -6.0% |
| Plant, machinery and equipment | 23 | €1,353 | €991 | -€363 | -26.8% |
| Current assets | 29/58 | €266,176 | €276,170 | +€9,994 | +3.8% |
| Amounts receivable within one year | 40/41 | €24,755 | €31,392 | +€6,637 | +26.8% |
| Trade receivables | 40 | €23,542 | €27,695 | +€4,153 | +17.6% |
| Other amounts receivable | 41 | €1,213 | €3,698 | +€2,485 | +204.8% |
| Cash at bank and in hand | 54/58 | €240,938 | €244,270 | +€3,333 | +1.4% |
| Deferred charges and accrued income | 490/1 | €484 | €507 | +€24 | +4.9% |
| Total equity and liabilities | 10/49 | €429,797 | €429,718 | -€79 | 0.0% |
| Equity | 10/15 | €418,836 | €422,100 | +€3,264 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263,087 | €266,350 | +€3,264 | +1.2% |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €259,587 | €262,850 | +€3,264 | +1.3% |
| Profit (loss) carried forward | 14 | €137,149 | €137,149 | = | 0.0% |
| Amounts payable | 17/49 | €10,961 | €7,619 | -€3,343 | -30.5% |
| Amounts payable within one year | 42/48 | €10,210 | €6,762 | -€3,448 | -33.8% |
| Trade debts | 44 | €1,253 | €367 | -€886 | -70.7% |
| Suppliers | 440/4 | €1,253 | €367 | -€886 | -70.7% |
| Taxes, remuneration and social security | 45 | €4,788 | €1,799 | -€2,989 | -62.4% |
| Taxes | 450/3 | €4,788 | €1,799 | -€2,989 | -62.4% |
| Other amounts payable | 47/48 | €4,169 | €4,596 | +€428 | +10.3% |
| Accrued charges and deferred income | 492/3 | €751 | €857 | +€105 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,047 | €10,072 | +€25 | +0.2% |
| Other operating charges | 640/8 | €1,534 | €1,552 | +€17 | +1.1% |
| Gross operating margin | 9900 | €82,606 | €73,559 | -€9,047 | -11.0% |
| Operating profit (loss) | 9901 | €71,024 | €61,935 | -€9,089 | -12.8% |
| Financial income | 75/76B | €7,315 | €7,033 | -€283 | -3.9% |
| Recurring financial income | 75 | €7,315 | €7,033 | -€283 | -3.9% |
| Financial charges | 65/66B | €30 | €31 | +€1 | +2.9% |
| Recurring financial charges | 65 | €30 | €31 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €78,309 | €68,937 | -€9,373 | -12.0% |
| Income taxes | 67/77 | €23,685 | €21,934 | -€1,751 | -7.4% |
| Profit (loss) for the period | 9904 | €54,624 | €47,002 | -€7,622 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,624 | €47,002 | -€7,622 | -14.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.