ABAKUS ALLIANCE: 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.
What changed
ABAKUS ALLIANCE
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€31,083
2024 · -€22,699-€8,384
Equity
€2.1m
2024 · €2.2m-€31,083
Cash
€58,383
2024 · €14,131+€44,252
Balance sheet total
€4.0m
2024 · €3.8m+€178,852
Largest movements
Assets
- Receivables within one year +€159,039
up €159,039 (+141%), from €113,126 to €272,165
of which Other amounts receivable: +€131,795
- Cash +€44,252
up €44,252 (+313%), from €14,131 to €58,383
mainly Current portion of long-term debt (+€301,178) and Other debts (+€133,265)
Equity and liabilities
- Current portion of long-term debt +€301,178
up €301,178 (+228%), from €132,082 to €433,260
- Debts after one year -€218,124
down €218,124 (-23.6%), from €924,388 to €706,264
- Other debts +€133,265
up €133,265 (+33.2%), from €401,123 to €534,388
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
-€22,699
Other operating charges
+€83
Other operating items
-€7,764
Financial income
+€566
Financial charges
-€1,577
Taxes
+€307
Result 2025
-€31,083
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€38,802
Investment
€0
Financing
+€83,054
Cash 2024
€14,131
From operations (derived)
-€38,802
Net result for the year
-€31,083
Depreciation
+€28,086
Receivables within one year
-€159,039
Deferred charges and accrued income
-€3,647
Trade debts
-€18,635
Tax, wage and social debts
+€7,604
Other debts
+€133,265
Accrued charges and deferred income
+€4,646
Financing
+€83,054
Debts after one year
-€218,124
Current portion of long-term debt
+€301,178
Cash 2025
€58,383
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,839,488 | €4,018,339 | +€178,852 | +4.7% |
| Fixed assets | 21/28 | €3,711,686 | €3,683,600 | -€28,086 | -0.8% |
| Tangible fixed assets | 22/27 | €851,553 | €823,466 | -€28,086 | -3.3% |
| Land and buildings | 22 | €851,553 | €823,466 | -€28,086 | -3.3% |
| Financial fixed assets | 28 | €2,860,133 | €2,860,133 | = | 0.0% |
| Affiliated companies | 280/1 | €2,860,133 | €2,860,133 | = | 0.0% |
| Participating interests | 280 | €2,860,133 | €2,860,133 | = | 0.0% |
| Current assets | 29/58 | €127,802 | €334,740 | +€206,938 | +162% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €113,126 | €272,165 | +€159,039 | +141% |
| Trade receivables | 40 | €11,796 | €39,041 | +€27,245 | +231% |
| Other amounts receivable | 41 | €101,330 | €233,124 | +€131,795 | +130% |
| Cash at bank and in hand | 54/58 | €14,131 | €58,383 | +€44,252 | +313% |
| Deferred charges and accrued income | 490/1 | €546 | €4,192 | +€3,647 | +668% |
| Total equity and liabilities | 10/49 | €3,839,488 | €4,018,339 | +€178,852 | +4.7% |
| Equity | 10/15 | €2,174,717 | €2,143,633 | -€31,083 | -1.4% |
| Contributions | 10/11 | €1,220,000 | €1,220,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €954,717 | €923,633 | -€31,083 | -3.3% |
| Amounts payable | 17/49 | €1,664,771 | €1,874,706 | +€209,935 | +12.6% |
| Amounts payable after more than one year | 17 | €924,388 | €706,264 | -€218,124 | -23.6% |
| Financial debts | 170/4 | €924,388 | €706,264 | -€218,124 | -23.6% |
| Credit institutions | 173 | €924,388 | €706,264 | -€218,124 | -23.6% |
| Amounts payable within one year | 42/48 | €708,162 | €1,131,574 | +€423,412 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | €132,082 | €433,260 | +€301,178 | +228% |
| Financial debts | 43 | €119,050 | €119,050 | = | 0.0% |
| Credit institutions | 430/8 | €119,050 | €119,050 | = | 0.0% |
| Trade debts | 44 | €28,876 | €10,241 | -€18,635 | -64.5% |
| Suppliers | 440/4 | €28,876 | €10,241 | -€18,635 | -64.5% |
| Taxes, remuneration and social security | 45 | €27,031 | €34,635 | +€7,604 | +28.1% |
| Taxes | 450/3 | €27,031 | €34,635 | +€7,604 | +28.1% |
| Other amounts payable | 47/48 | €401,123 | €534,388 | +€133,265 | +33.2% |
| Accrued charges and deferred income | 492/3 | €32,221 | €36,867 | +€4,646 | +14.4% |
| Operating income | 70/76A | €86,090 | €97,480 | +€11,390 | +13.2% |
| Other operating income | 74 | €86,090 | €97,480 | +€11,390 | +13.2% |
| Operating charges | 60/66A | €49,866 | €68,937 | +€19,071 | +38.2% |
| Services and other goods | 61 | €20,009 | €39,162 | +€19,154 | +95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,086 | €28,086 | = | 0.0% |
| Other operating charges | 640/8 | €1,771 | €1,688 | -€83 | -4.7% |
| Operating profit (loss) | 9901 | €36,224 | €28,543 | -€7,681 | -21.2% |
| Financial income | 75/76B | €6,749 | €7,315 | +€566 | +8.4% |
| Recurring financial income | 75 | €6,749 | €7,315 | +€566 | +8.4% |
| Other financial income | 752/9 | €6,749 | €7,315 | +€566 | +8.4% |
| Financial charges | 65/66B | €60,185 | €61,762 | +€1,577 | +2.6% |
| Recurring financial charges | 65 | €60,185 | €61,762 | +€1,577 | +2.6% |
| Debt charges | 650 | €59,228 | €59,472 | +€244 | +0.4% |
| Other financial charges | 652/9 | €957 | €2,290 | +€1,333 | +139% |
| Profit (loss) for the period before taxes | 9903 | -€17,212 | -€25,903 | -€8,691 | -50.5% |
| Income taxes | 67/77 | €5,487 | €5,180 | -€307 | -5.6% |
| Taxes | 670/3 | €5,487 | €5,180 | -€307 | -5.6% |
| Profit (loss) for the period | 9904 | -€22,699 | -€31,083 | -€8,384 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,699 | -€31,083 | -€8,384 | -36.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.