ABACUS NETWORKS: 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 NETWORKS
Largest movements
- Cash -€437,344
down €437,344 (-79.9%), from €547,502 to €110,158
mainly Stocks and contracts (-€301,631) and Receivables within one year (-€121,354)
- Stocks and contracts +€301,631
up €301,631 (+310%), from €97,421 to €399,052
- Receivables within one year +€121,354
up €121,354 (+117%), from €103,683 to €225,036
of which Trade receivables: +€102,264
- Current investments +€50,203
up €50,203 (+50.2%), from €100,000 to €150,203
- Tangible fixed assets +€37,958
up €37,958 (+69.4%), from €54,687 to €92,644
of which Furniture and vehicles: +€42,099
- Reserves +€83,560
up €83,560 (+10.4%), from €807,307 to €890,867
- Tax, wage and social debts -€16,637
down €16,637 (-45.2%), from €36,800 to €20,163
- Trade debts +€15,949
up €15,949 (+192%), from €8,320 to €24,269
- Gross operating margin +€52,216
up €52,216 (+22.7%), from €229,601 to €281,817
- Taxes +€14,394
up €14,394 (+20.4%), from €70,592 to €84,986
- Depreciation +€4,136
up €4,136 (+32.7%), from €12,659 to €16,795
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 | €904,417 | €988,840 | +€84,423 | +9.3% |
| Fixed assets | 21/28 | €54,687 | €92,644 | +€37,958 | +69.4% |
| Tangible fixed assets | 22/27 | €54,687 | €92,644 | +€37,958 | +69.4% |
| Plant, machinery and equipment | 23 | €4,719 | €4,782 | +€63 | +1.3% |
| Furniture and vehicles | 24 | €13,578 | €55,677 | +€42,099 | +310% |
| Other tangible fixed assets | 26 | €36,390 | €32,185 | -€4,205 | -11.6% |
| Current assets | 29/58 | €849,731 | €896,196 | +€46,465 | +5.5% |
| Stocks and contracts in progress | 3 | €97,421 | €399,052 | +€301,631 | +310% |
| Stocks | 30/36 | €97,421 | €399,052 | +€301,631 | +310% |
| Amounts receivable within one year | 40/41 | €103,683 | €225,036 | +€121,354 | +117% |
| Trade receivables | 40 | €79,279 | €181,543 | +€102,264 | +129% |
| Other amounts receivable | 41 | €24,404 | €43,494 | +€19,089 | +78.2% |
| Current investments | 50/53 | €100,000 | €150,203 | +€50,203 | +50.2% |
| Cash at bank and in hand | 54/58 | €547,502 | €110,158 | -€437,344 | -79.9% |
| Deferred charges and accrued income | 490/1 | €1,125 | €11,747 | +€10,622 | +944% |
| Total equity and liabilities | 10/49 | €904,417 | €988,840 | +€84,423 | +9.3% |
| Equity | 10/15 | €819,722 | €903,282 | +€83,560 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €807,307 | €890,867 | +€83,560 | +10.4% |
| Distributable reserves | 133 | €807,307 | €890,867 | +€83,560 | +10.4% |
| Profit (loss) carried forward | 14 | €6,216 | €6,216 | = | 0.0% |
| Amounts payable | 17/49 | €84,695 | €85,558 | +€863 | +1.0% |
| Amounts payable after more than one year | 17 | €30,480 | €26,670 | -€3,810 | -12.5% |
| Financial debts | 170/4 | €30,480 | €26,670 | -€3,810 | -12.5% |
| Amounts payable within one year | 42/48 | €54,215 | €58,888 | +€4,673 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €3,810 | €3,810 | = | 0.0% |
| Financial debts | 43 | - | €40 | +€40 | |
| Credit institutions | 430/8 | - | €40 | +€40 | |
| Trade debts | 44 | €8,320 | €24,269 | +€15,949 | +192% |
| Suppliers | 440/4 | €8,320 | €24,269 | +€15,949 | +192% |
| Taxes, remuneration and social security | 45 | €36,800 | €20,163 | -€16,637 | -45.2% |
| Taxes | 450/3 | €36,800 | €20,163 | -€16,637 | -45.2% |
| Other amounts payable | 47/48 | €5,285 | €10,606 | +€5,321 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,659 | €16,795 | +€4,136 | +32.7% |
| Other operating charges | 640/8 | €898 | €300 | -€598 | -66.6% |
| Gross operating margin | 9900 | €229,601 | €281,817 | +€52,216 | +22.7% |
| Operating profit (loss) | 9901 | €216,043 | €264,721 | +€48,678 | +22.5% |
| Financial income | 75/76B | €1,299 | €1,854 | +€556 | +42.8% |
| Recurring financial income | 75 | €1,299 | €1,854 | +€556 | +42.8% |
| Financial charges | 65/66B | €777 | €806 | +€29 | +3.8% |
| Recurring financial charges | 65 | €777 | €806 | +€29 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €216,565 | €265,770 | +€49,204 | +22.7% |
| Income taxes | 67/77 | €70,592 | €84,986 | +€14,394 | +20.4% |
| Profit (loss) for the period | 9904 | €145,974 | €180,784 | +€34,811 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €145,974 | €180,784 | +€34,811 | +23.8% |
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 20 October 2026 via checked.be.