ABASE: what changed
Two fiscal 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.
ABASE
Largest movements
- Receivables within one year +€14,329
up €14,329 (+22.3%), from €64,285 to €78,614
of which Trade receivables: +€7,577
- Tangible fixed assets -€8,123
down €8,123 (-27.4%), from €29,652 to €21,529
of which Leasing and similar rights: -€6,407
- Deferred charges and accrued income -€3,225
down €3,225 (-26.3%), from €12,267 to €9,042
- Profit (loss) carried forward +€11,909
up €11,909, from -€11,144 to €765
- Debts after one year -€5,937
down €5,937 (-34.8%), from €17,063 to €11,126
- Short-term financial debts -€4,812
down €4,812 (-10.7%), from €44,864 to €40,052
- Tax, wage and social debts +€2,064
up €2,064 (+8.4%), from €24,671 to €26,735
of which Taxes: +€2,540
- Gross operating margin +€16,518
up €16,518 (+15.1%), from €109,347 to €125,865
- Staff costs -€10,824
down €10,824 (-10.5%), from €103,380 to €92,556
- Taxes +€5,027
up €5,027 (+2195.2%), from €229 to €5,256
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 | €106,315 | €109,411 | +€3,096 | +2.9% |
| Fixed assets | 21/28 | €29,677 | €21,554 | -€8,123 | -27.4% |
| Tangible fixed assets | 22/27 | €29,652 | €21,529 | -€8,123 | -27.4% |
| Furniture and vehicles | 24 | €2,188 | €1,050 | -€1,138 | -52.0% |
| Leasing and similar rights | 25 | €24,696 | €18,289 | -€6,407 | -25.9% |
| Other tangible fixed assets | 26 | €2,768 | €2,190 | -€578 | -20.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €76,638 | €87,857 | +€11,219 | +14.6% |
| Amounts receivable within one year | 40/41 | €64,285 | €78,614 | +€14,329 | +22.3% |
| Trade receivables | 40 | €35,566 | €43,143 | +€7,577 | +21.3% |
| Other amounts receivable | 41 | €28,719 | €35,471 | +€6,752 | +23.5% |
| Cash at bank and in hand | 54/58 | €86 | €201 | +€115 | +133.7% |
| Deferred charges and accrued income | 490/1 | €12,267 | €9,042 | -€3,225 | -26.3% |
| Total equity and liabilities | 10/49 | €106,315 | €109,411 | +€3,096 | +2.9% |
| Equity | 10/15 | €9,316 | €21,225 | +€11,909 | +127.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,144 | €765 | +€11,909 | |
| Amounts payable | 17/49 | €96,999 | €88,186 | -€8,813 | -9.1% |
| Amounts payable after more than one year | 17 | €17,063 | €11,126 | -€5,937 | -34.8% |
| Financial debts | 170/4 | €17,063 | €11,126 | -€5,937 | -34.8% |
| Amounts payable within one year | 42/48 | €78,873 | €76,328 | -€2,545 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €5,189 | €5,453 | +€264 | +5.1% |
| Financial debts | 43 | €44,864 | €40,052 | -€4,812 | -10.7% |
| Credit institutions | 430/8 | €44,864 | €40,052 | -€4,812 | -10.7% |
| Trade debts | 44 | €4,149 | €4,088 | -€61 | -1.5% |
| Suppliers | 440/4 | €4,149 | €4,088 | -€61 | -1.5% |
| Taxes, remuneration and social security | 45 | €24,671 | €26,735 | +€2,064 | +8.4% |
| Taxes | 450/3 | €10,017 | €12,557 | +€2,540 | +25.4% |
| Remuneration and social security | 454/9 | €14,654 | €14,178 | -€476 | -3.2% |
| Accrued charges and deferred income | 492/3 | €1,063 | €732 | -€331 | -31.1% |
| Non-recurring operating income | 76A | - | €4,545 | +€4,545 | |
| Remuneration, social security and pensions | 62 | €103,380 | €92,556 | -€10,824 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,690 | €8,496 | -€194 | -2.2% |
| Other operating charges | 640/8 | €1,704 | €1,751 | +€47 | +2.8% |
| Non-recurring operating charges | 66A | - | €129 | +€129 | |
| Gross operating margin | 9900 | €109,347 | €125,865 | +€16,518 | +15.1% |
| Operating profit (loss) | 9901 | -€4,427 | €22,933 | +€27,360 | |
| Financial income | 75/76B | €46 | €8 | -€38 | -82.6% |
| Recurring financial income | 75 | €46 | €8 | -€38 | -82.6% |
| Financial charges | 65/66B | €5,207 | €5,776 | +€569 | +10.9% |
| Recurring financial charges | 65 | €5,207 | €5,776 | +€569 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,588 | €17,165 | +€26,753 | |
| Income taxes | 67/77 | €229 | €5,256 | +€5,027 | +2195.2% |
| Profit (loss) for the period | 9904 | -€9,817 | €11,909 | +€21,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,817 | €11,909 | +€21,726 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.