ABASBASSI: 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.
ABASBASSI
Largest movements
- Cash -€176,265
down €176,265 (-46.6%), from €378,163 to €201,898
mainly Investment in fixed assets (net) (-€190,965) and Contributions, distributions and other (-€157,647)
- Tangible fixed assets +€174,776
new in 2025: €174,776
of which Land and buildings: +€159,111
- Deferred charges and accrued income -€12,684
down €12,684 (-41.5%), from €30,557 to €17,873
- Receivables within one year -€8,123
down €8,123 (-26.5%), from €30,707 to €22,584
- Profit (loss) carried forward -€106,966
down €106,966 (-27.9%), from €383,875 to €276,910
- Debts after one year +€91,289
new in 2025: €91,289
- Other debts -€30,600
no longer reported in 2025 (was €30,600)
- Current portion of long-term debt +€18,828
new in 2025: €18,828
- Gross operating margin -€30,007
down €30,007 (-21.1%), from €142,042 to €112,035
- Depreciation +€16,189
new in 2025: €16,189
- Taxes +€6,622
up €6,622 (+20.4%), from €32,470 to €39,092
- Staff costs +€2,125
new in 2025: €2,125
- Other operating charges -€1,424
down €1,424 (-54.5%), from €2,611 to €1,187
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 | €439,427 | €417,131 | -€22,296 | -5.1% |
| Fixed assets | 21/28 | - | €174,776 | +€174,776 | |
| Tangible fixed assets | 22/27 | - | €174,776 | +€174,776 | |
| Land and buildings | 22 | - | €159,111 | +€159,111 | |
| Furniture and vehicles | 24 | - | €15,664 | +€15,664 | |
| Current assets | 29/58 | €439,427 | €242,356 | -€197,072 | -44.8% |
| Amounts receivable within one year | 40/41 | €30,707 | €22,584 | -€8,123 | -26.5% |
| Other amounts receivable | 41 | €30,707 | €22,584 | -€8,123 | -26.5% |
| Cash at bank and in hand | 54/58 | €378,163 | €201,898 | -€176,265 | -46.6% |
| Deferred charges and accrued income | 490/1 | €30,557 | €17,873 | -€12,684 | -41.5% |
| Total equity and liabilities | 10/49 | €439,427 | €417,131 | -€22,296 | -5.1% |
| Equity | 10/15 | €386,625 | €279,660 | -€106,966 | -27.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,875 | €276,910 | -€106,966 | -27.9% |
| Amounts payable | 17/49 | €52,802 | €137,472 | +€84,670 | +160% |
| Amounts payable after more than one year | 17 | - | €91,289 | +€91,289 | |
| Financial debts | 170/4 | - | €91,289 | +€91,289 | |
| Amounts payable within one year | 42/48 | €52,802 | €46,183 | -€6,619 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | - | €18,828 | +€18,828 | |
| Trade debts | 44 | €2,817 | €3,707 | +€890 | +31.6% |
| Suppliers | 440/4 | €2,817 | €3,707 | +€890 | +31.6% |
| Taxes, remuneration and social security | 45 | €19,385 | €23,647 | +€4,262 | +22.0% |
| Taxes | 450/3 | €19,385 | €23,647 | +€4,262 | +22.0% |
| Other amounts payable | 47/48 | €30,600 | - | -€30,600 | |
| Remuneration, social security and pensions | 62 | - | €2,125 | +€2,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €16,189 | +€16,189 | |
| Other operating charges | 640/8 | €2,611 | €1,187 | -€1,424 | -54.5% |
| Gross operating margin | 9900 | €142,042 | €112,035 | -€30,007 | -21.1% |
| Operating profit (loss) | 9901 | €139,430 | €92,533 | -€46,898 | -33.6% |
| Financial income | 75/76B | €1,030 | €9 | -€1,021 | -99.1% |
| Recurring financial income | 75 | €1,030 | €9 | -€1,021 | -99.1% |
| Financial charges | 65/66B | €3,881 | €2,769 | -€1,113 | -28.7% |
| Recurring financial charges | 65 | €3,881 | €2,769 | -€1,113 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €136,579 | €89,773 | -€46,806 | -34.3% |
| Income taxes | 67/77 | €32,470 | €39,092 | +€6,622 | +20.4% |
| Profit (loss) for the period | 9904 | €104,109 | €50,681 | -€53,427 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,109 | €50,681 | -€53,427 | -51.3% |
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 24 October 2026 via checked.be.