ABAS: what changed
ABAS
Largest movements
- Current investments +€152,453
up €152,453 (+97.8%), from €155,850 to €308,303
- Cash -€81,877
down €81,877 (-63.1%), from €129,669 to €47,792
mainly Current investments (-€152,453) and Other debts (-€6,197)
- Receivables within one year -€11,238
down €11,238 (-58.2%), from €19,304 to €8,066
of which Other amounts receivable: -€7,148
- Reserves +€55,399
up €55,399 (+15.8%), from €349,757 to €405,156
- Tax, wage and social debts +€12,326
up €12,326 (+206%), from €5,972 to €18,298
of which Taxes: +€12,326
- Other debts -€6,197
down €6,197 (-41.9%), from €14,775 to €8,578
- Gross operating margin +€27,767
up €27,767 (+101%), from €27,598 to €55,365
- Financial income +€11,768
up €11,768 (+103%), from €11,472 to €23,240
- Taxes +€8,850
up €8,850 (+72.5%), from €12,199 to €21,048
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €446,023 | €505,077 | +€59,055 | +13.2% |
| Fixed assets | 21/28 | €5,967 | €5,575 | -€392 | -6.6% |
| Tangible fixed assets | 22/27 | €2,929 | €2,537 | -€392 | -13.4% |
| Furniture and vehicles | 24 | €2,929 | €2,537 | -€392 | -13.4% |
| Financial fixed assets | 28 | €3,038 | €3,038 | = | 0.0% |
| Current assets | 29/58 | €440,056 | €499,503 | +€59,447 | +13.5% |
| Amounts receivable after more than one year | 29 | €135,000 | €135,000 | = | 0.0% |
| Other amounts receivable | 291 | €135,000 | €135,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,304 | €8,066 | -€11,238 | -58.2% |
| Trade receivables | 40 | €12,157 | €8,066 | -€4,091 | -33.6% |
| Other amounts receivable | 41 | €7,148 | €0 | -€7,148 | -100% |
| Current investments | 50/53 | €155,850 | €308,303 | +€152,453 | +97.8% |
| Cash at bank and in hand | 54/58 | €129,669 | €47,792 | -€81,877 | -63.1% |
| Deferred charges and accrued income | 490/1 | €232 | €342 | +€110 | +47.5% |
| Total equity and liabilities | 10/49 | €446,023 | €505,077 | +€59,055 | +13.2% |
| Equity | 10/15 | €421,849 | €477,248 | +€55,399 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €349,757 | €405,156 | +€55,399 | +15.8% |
| Distributable reserves | 133 | €349,757 | €405,156 | +€55,399 | +15.8% |
| Profit (loss) carried forward | 14 | €53,492 | €53,492 | = | 0.0% |
| Amounts payable | 17/49 | €24,173 | €27,829 | +€3,656 | +15.1% |
| Amounts payable within one year | 42/48 | €24,173 | €27,829 | +€3,656 | +15.1% |
| Trade debts | 44 | €3,427 | €953 | -€2,473 | -72.2% |
| Suppliers | 440/4 | €3,427 | €953 | -€2,473 | -72.2% |
| Taxes, remuneration and social security | 45 | €5,972 | €18,298 | +€12,326 | +206% |
| Taxes | 450/3 | €3,972 | €16,298 | +€12,326 | +310% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €14,775 | €8,578 | -€6,197 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €392 | = | 0.0% |
| Other operating charges | 640/8 | €1,466 | €1,234 | -€232 | -15.8% |
| Gross operating margin | 9900 | €27,598 | €55,365 | +€27,767 | +101% |
| Operating profit (loss) | 9901 | €25,740 | €53,739 | +€27,999 | +109% |
| Financial income | 75/76B | €11,472 | €23,240 | +€11,768 | +103% |
| Recurring financial income | 75 | €11,472 | €23,240 | +€11,768 | +103% |
| Financial charges | 65/66B | €93 | €533 | +€440 | +473% |
| Recurring financial charges | 65 | €93 | €533 | +€440 | +473% |
| Profit (loss) for the period before taxes | 9903 | €37,119 | €76,447 | +€39,328 | +106% |
| Income taxes | 67/77 | €12,199 | €21,048 | +€8,850 | +72.5% |
| Profit (loss) for the period | 9904 | €24,921 | €55,399 | +€30,478 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €24,921 | €55,399 | +€30,478 | +122% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.