ABASYS: 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.
ABASYS
Largest movements
- Cash -€7,313
down €7,313 (-23.7%), from €30,917 to €23,604
mainly Other debts (-€7,741) and Tax, wage and social debts (-€4,203)
- Receivables within one year +€3,340
up €3,340 (+83.3%), from €4,011 to €7,351
of which Trade receivables: +€3,282
- Tangible fixed assets -€444
down €444 (-41.3%), from €1,075 to €631
- Profit (loss) carried forward +€8,416
up €8,416 (+5535.2%), from €152 to €8,568
- Other debts -€7,741
down €7,741 (-100.0%), from €7,741 to €0
- Tax, wage and social debts -€4,203
down €4,203 (-69.1%), from €6,080 to €1,877
- Trade debts -€900
down €900 (-64.4%), from €1,397 to €497
- Taxes +€3,906
up €3,906 (+968.8%), from €403 to €4,309
- Gross operating margin +€1,968
up €1,968 (+17.4%), from €11,331 to €13,299
- Turnover +€1,744
up €1,744 (+8.8%), from €19,763 to €21,506
- Purchases and services -€224
down €224 (-2.7%), from €8,431 to €8,207
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 | €36,002 | €31,585 | -€4,417 | -12.3% |
| Fixed assets | 21/28 | €1,075 | €631 | -€444 | -41.3% |
| Tangible fixed assets | 22/27 | €1,075 | €631 | -€444 | -41.3% |
| Furniture and vehicles | 24 | €1,075 | €631 | -€444 | -41.3% |
| Current assets | 29/58 | €34,927 | €30,954 | -€3,973 | -11.4% |
| Amounts receivable within one year | 40/41 | €4,011 | €7,351 | +€3,340 | +83.3% |
| Trade receivables | 40 | €2,344 | €5,626 | +€3,282 | +140.0% |
| Other amounts receivable | 41 | €1,666 | €1,724 | +€58 | +3.5% |
| Cash at bank and in hand | 54/58 | €30,917 | €23,604 | -€7,313 | -23.7% |
| Total equity and liabilities | 10/49 | €36,002 | €31,585 | -€4,417 | -12.3% |
| Equity | 10/15 | €20,784 | €29,200 | +€8,416 | +40.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,882 | €1,882 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €7 | €7 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152 | €8,568 | +€8,416 | +5535.2% |
| Amounts payable | 17/49 | €15,218 | €2,385 | -€12,833 | -84.3% |
| Amounts payable within one year | 42/48 | €15,218 | €2,374 | -€12,844 | -84.4% |
| Trade debts | 44 | €1,397 | €497 | -€900 | -64.4% |
| Suppliers | 440/4 | €1,397 | €497 | -€900 | -64.4% |
| Taxes, remuneration and social security | 45 | €6,080 | €1,877 | -€4,203 | -69.1% |
| Taxes | 450/3 | €6,080 | €1,877 | -€4,203 | -69.1% |
| Other amounts payable | 47/48 | €7,741 | €0 | -€7,741 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Turnover | 70 | €19,763 | €21,506 | +€1,744 | +8.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,431 | €8,207 | -€224 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257 | €444 | +€187 | +72.6% |
| Gross operating margin | 9900 | €11,331 | €13,299 | +€1,968 | +17.4% |
| Operating profit (loss) | 9901 | €11,074 | €12,855 | +€1,781 | +16.1% |
| Financial income | 75/76B | €29 | €48 | +€19 | +65.1% |
| Recurring financial income | 75 | €29 | €48 | +€19 | +65.1% |
| Financial charges | 65/66B | €164 | €179 | +€15 | +8.9% |
| Recurring financial charges | 65 | €164 | €179 | +€15 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €10,939 | €12,725 | +€1,785 | +16.3% |
| Income taxes | 67/77 | €403 | €4,309 | +€3,906 | +968.8% |
| Profit (loss) for the period | 9904 | €10,536 | €8,416 | -€2,120 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,536 | €8,416 | -€2,120 | -20.1% |
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 3 October 2026 via checked.be.