ABBAS: 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.
ABBAS
Largest movements
- Cash +€12,387
up €12,387 (+65.2%), from €19,008 to €31,394
mainly Net result for the year (+€14,307) and Tax, wage and social debts (+€10,324)
- Receivables within one year +€12,242
up €12,242 (+80.5%), from €15,204 to €27,446
of which Other amounts receivable: +€12,454
- Tangible fixed assets +€8,090
up €8,090 (+103%), from €7,832 to €15,922
- Profit (loss) carried forward +€14,307
up €14,307 (+47.4%), from €30,212 to €44,518
- Tax, wage and social debts +€10,324
up €10,324 (+404%), from €2,553 to €12,877
of which Taxes: +€6,921
- Trade debts +€8,088
up €8,088 (+708%), from €1,142 to €9,230
- Gross operating margin +€17,971
up €17,971 (+111%), from €16,254 to €34,225
- Staff costs +€9,311
new in 2025: €9,311
- Other operating charges -€5,359
down €5,359 (-79.5%), from €6,739 to €1,380
- Taxes +€3,832
up €3,832 (+298%), from €1,287 to €5,119
- Financial income -€512
down €512 (-100.0%), from €512 to €0
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 | €42,209 | €74,928 | +€32,719 | +77.5% |
| Fixed assets | 21/28 | €7,998 | €16,088 | +€8,090 | +101% |
| Tangible fixed assets | 22/27 | €7,832 | €15,922 | +€8,090 | +103% |
| Furniture and vehicles | 24 | €7,832 | €15,922 | +€8,090 | +103% |
| Financial fixed assets | 28 | €166 | €166 | = | 0.0% |
| Current assets | 29/58 | €34,211 | €58,840 | +€24,629 | +72.0% |
| Amounts receivable within one year | 40/41 | €15,204 | €27,446 | +€12,242 | +80.5% |
| Trade receivables | 40 | €10,040 | €9,828 | -€212 | -2.1% |
| Other amounts receivable | 41 | €5,164 | €17,618 | +€12,454 | +241% |
| Cash at bank and in hand | 54/58 | €19,008 | €31,394 | +€12,387 | +65.2% |
| Total equity and liabilities | 10/49 | €42,209 | €74,928 | +€32,719 | +77.5% |
| Equity | 10/15 | €38,514 | €52,820 | +€14,307 | +37.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €2,105 | €2,105 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,105 | €1,859 | -€245 | -11.7% |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Other | 1319 | €2,105 | - | -€2,105 | |
| Distributable reserves | 133 | - | €245 | +€245 | |
| Profit (loss) carried forward | 14 | €30,212 | €44,518 | +€14,307 | +47.4% |
| Amounts payable | 17/49 | €3,695 | €22,108 | +€18,412 | +498% |
| Amounts payable within one year | 42/48 | €3,695 | €22,108 | +€18,412 | +498% |
| Trade debts | 44 | €1,142 | €9,230 | +€8,088 | +708% |
| Suppliers | 440/4 | €1,142 | €9,230 | +€8,088 | +708% |
| Taxes, remuneration and social security | 45 | €2,553 | €12,877 | +€10,324 | +404% |
| Taxes | 450/3 | €2,553 | €9,474 | +€6,921 | +271% |
| Remuneration and social security | 454/9 | - | €3,403 | +€3,403 | |
| Remuneration, social security and pensions | 62 | - | €9,311 | +€9,311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,546 | €3,910 | +€364 | +10.3% |
| Other operating charges | 640/8 | €6,739 | €1,380 | -€5,359 | -79.5% |
| Gross operating margin | 9900 | €16,254 | €34,225 | +€17,971 | +111% |
| Operating profit (loss) | 9901 | €5,970 | €19,624 | +€13,655 | +229% |
| Financial income | 75/76B | €512 | €0 | -€512 | -100.0% |
| Recurring financial income | 75 | €512 | €0 | -€512 | -100.0% |
| Financial charges | 65/66B | €270 | €199 | -€71 | -26.4% |
| Recurring financial charges | 65 | €270 | €199 | -€71 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €6,211 | €19,425 | +€13,214 | +213% |
| Income taxes | 67/77 | €1,287 | €5,119 | +€3,832 | +298% |
| Profit (loss) for the period | 9904 | €4,925 | €14,307 | +€9,382 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €4,925 | €14,307 | +€9,382 | +190% |
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 13 October 2026 via checked.be.