ABASSI: 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.
ABASSI
Largest movements
- Stocks and contracts +€4,589
up €4,589 (+26.7%), from €17,200 to €21,789
- Cash -€486
down €486 (-34.2%), from €1,421 to €935
mainly Trade debts (-€6,666) and Stocks and contracts (-€4,589)
- Receivables within one year +€382
new in 2025: €382
of which Other amounts receivable: +€317
- Other debts +€8,370
up €8,370 (+148.4%), from €5,639 to €14,009
- Trade debts -€6,666
down €6,666 (-69.5%), from €9,596 to €2,929
- Contributions +€2,000
new in 2025: €2,000
- Profit (loss) carried forward +€1,146
up €1,146 (+61.7%), from €1,859 to €3,005
- Tax, wage and social debts -€365
down €365 (-23.9%), from €1,528 to €1,162
of which Taxes: -€365
- Staff costs -€4,655
no longer reported in 2025 (was €4,655)
- Other operating charges +€2,654
new in 2025: €2,654
- Gross operating margin -€2,405
down €2,405 (-36.4%), from €6,603 to €4,198
- Taxes +€372
new in 2025: €372
- Financial income +€86
new in 2025: €86
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 | €18,621 | €23,106 | +€4,485 | +24.1% |
| Current assets | 29/58 | €18,621 | €23,106 | +€4,485 | +24.1% |
| Stocks and contracts in progress | 3 | €17,200 | €21,789 | +€4,589 | +26.7% |
| Stocks | 30/36 | €17,200 | €21,789 | +€4,589 | +26.7% |
| Amounts receivable within one year | 40/41 | - | €382 | +€382 | |
| Trade receivables | 40 | - | €65 | +€65 | |
| Other amounts receivable | 41 | - | €317 | +€317 | |
| Cash at bank and in hand | 54/58 | €1,421 | €935 | -€486 | -34.2% |
| Total equity and liabilities | 10/49 | €18,621 | €23,106 | +€4,485 | +24.1% |
| Equity | 10/15 | €1,859 | €5,005 | +€3,146 | +169.3% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €1,859 | €3,005 | +€1,146 | +61.7% |
| Amounts payable | 17/49 | €16,763 | €18,101 | +€1,338 | +8.0% |
| Amounts payable within one year | 42/48 | €16,763 | €18,101 | +€1,338 | +8.0% |
| Trade debts | 44 | €9,596 | €2,929 | -€6,666 | -69.5% |
| Suppliers | 440/4 | €9,596 | €2,929 | -€6,666 | -69.5% |
| Taxes, remuneration and social security | 45 | €1,528 | €1,162 | -€365 | -23.9% |
| Taxes | 450/3 | €737 | €372 | -€365 | -49.6% |
| Remuneration and social security | 454/9 | €791 | €791 | = | 0.0% |
| Other amounts payable | 47/48 | €5,639 | €14,009 | +€8,370 | +148.4% |
| Remuneration, social security and pensions | 62 | €4,655 | - | -€4,655 | |
| Other operating charges | 640/8 | - | €2,654 | +€2,654 | |
| Gross operating margin | 9900 | €6,603 | €4,198 | -€2,405 | -36.4% |
| Operating profit (loss) | 9901 | €1,948 | €1,544 | -€404 | -20.7% |
| Financial income | 75/76B | - | €86 | +€86 | |
| Recurring financial income | 75 | - | €86 | +€86 | |
| Financial charges | 65/66B | €89 | €112 | +€22 | +24.8% |
| Recurring financial charges | 65 | €89 | €112 | +€22 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €1,859 | €1,518 | -€341 | -18.3% |
| Income taxes | 67/77 | - | €372 | +€372 | |
| Profit (loss) for the period | 9904 | €1,859 | €1,146 | -€712 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,859 | €1,146 | -€712 | -38.3% |
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.