ABARIUS: 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.
ABARIUS
Largest movements
- Cash +€98,061
up €98,061 (+31.7%), from €309,509 to €407,570
mainly Net result for the year (+€122,226) and Receivables within one year (+€11,229)
- Receivables within one year -€11,229
down €11,229 (-26.9%), from €41,720 to €30,491
of which Other amounts receivable: -€29,379
- Reserves +€122,226
up €122,226 (+44.5%), from €274,618 to €396,843
of which Non-distributable reserves: +€122,226
- Trade debts -€21,974
no longer reported in 2025 (was €21,974)
- Other debts -€13,561
down €13,561 (-76.9%), from €17,641 to €4,080
- Gross operating margin +€12,529
up €12,529 (+7.5%), from €166,688 to €179,217
- Taxes +€10,394
up €10,394 (+22.8%), from €45,554 to €55,947
- Depreciation -€2,086
down €2,086 (-80.8%), from €2,582 to €496
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 | €352,595 | €438,061 | +€85,466 | +24.2% |
| Fixed assets | 21/28 | €496 | - | -€496 | |
| Tangible fixed assets | 22/27 | €496 | - | -€496 | |
| Plant, machinery and equipment | 23 | €496 | - | -€496 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €352,099 | €438,061 | +€85,962 | +24.4% |
| Amounts receivable within one year | 40/41 | €41,720 | €30,491 | -€11,229 | -26.9% |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Other amounts receivable | 41 | €41,720 | €12,341 | -€29,379 | -70.4% |
| Cash at bank and in hand | 54/58 | €309,509 | €407,570 | +€98,061 | +31.7% |
| Deferred charges and accrued income | 490/1 | €870 | - | -€870 | |
| Total equity and liabilities | 10/49 | €352,595 | €438,061 | +€85,466 | +24.2% |
| Equity | 10/15 | €305,392 | €427,618 | +€122,226 | +40.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €274,618 | €396,843 | +€122,226 | +44.5% |
| Non-distributable reserves | 130/1 | €224,618 | €346,843 | +€122,226 | +54.4% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €222,758 | €344,983 | +€122,226 | +54.9% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,575 | €24,575 | = | 0.0% |
| Amounts payable | 17/49 | €47,202 | €10,443 | -€36,760 | -77.9% |
| Amounts payable within one year | 42/48 | €47,202 | €10,443 | -€36,760 | -77.9% |
| Trade debts | 44 | €21,974 | - | -€21,974 | |
| Suppliers | 440/4 | €21,974 | - | -€21,974 | |
| Taxes, remuneration and social security | 45 | €7,587 | €6,362 | -€1,224 | -16.1% |
| Taxes | 450/3 | €5,977 | €6,362 | +€386 | +6.5% |
| Remuneration and social security | 454/9 | €1,610 | - | -€1,610 | |
| Other amounts payable | 47/48 | €17,641 | €4,080 | -€13,561 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,582 | €496 | -€2,086 | -80.8% |
| Other operating charges | 640/8 | €619 | €407 | -€212 | -34.2% |
| Gross operating margin | 9900 | €166,688 | €179,217 | +€12,529 | +7.5% |
| Operating profit (loss) | 9901 | €163,487 | €178,314 | +€14,827 | +9.1% |
| Financial income | 75/76B | €0 | €4 | +€4 | +37900.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +37900.0% |
| Financial charges | 65/66B | €176 | €145 | -€31 | -17.5% |
| Recurring financial charges | 65 | €176 | €145 | -€31 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €163,311 | €178,173 | +€14,862 | +9.1% |
| Income taxes | 67/77 | €45,554 | €55,947 | +€10,394 | +22.8% |
| Profit (loss) for the period | 9904 | €117,758 | €122,226 | +€4,468 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €117,758 | €122,226 | +€4,468 | +3.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.