Abbove: 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.
Abbove
Largest movements
- Cash +€260,475
up €260,475 (+57.2%), from €455,518 to €715,993
mainly Depreciation (+€524,531) and Debts after one year (+€183,200)
- Intangible fixed assets -€36,711
down €36,711 (-4.2%), from €882,263 to €845,552
- Debts after one year +€183,200
new in 2025: €183,200
- Profit (loss) carried forward -€96,743
down €96,743 (-15.5%), from -€623,009 to -€719,751
- Current portion of long-term debt +€66,800
new in 2025: €66,800
- Trade debts +€50,587
up €50,587 (+28.9%), from €175,090 to €225,676
- Gross operating margin -€68,843
down €68,843 (-6.3%), from €1.1m to €1.0m
- Staff costs +€31,291
up €31,291 (+5.9%), from €534,413 to €565,703
- Depreciation -€19,931
down €19,931 (-3.7%), from €544,462 to €524,531
- Financial charges +€11,497
up €11,497 (+581.9%), from €1,976 to €13,473
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 | €1,571,100 | €1,786,494 | +€215,394 | +13.7% |
| Fixed assets | 21/28 | €892,415 | €854,020 | -€38,395 | -4.3% |
| Intangible fixed assets | 21 | €882,263 | €845,552 | -€36,711 | -4.2% |
| Tangible fixed assets | 22/27 | €9,051 | €7,317 | -€1,734 | -19.2% |
| Furniture and vehicles | 24 | €9,051 | €7,317 | -€1,734 | -19.2% |
| Financial fixed assets | 28 | €1,100 | €1,150 | +€50 | +4.5% |
| Current assets | 29/58 | €678,686 | €932,475 | +€253,789 | +37.4% |
| Amounts receivable within one year | 40/41 | €192,570 | €190,168 | -€2,402 | -1.2% |
| Trade receivables | 40 | €186,764 | €187,896 | +€1,132 | +0.6% |
| Other amounts receivable | 41 | €5,806 | €2,272 | -€3,534 | -60.9% |
| Cash at bank and in hand | 54/58 | €455,518 | €715,993 | +€260,475 | +57.2% |
| Deferred charges and accrued income | 490/1 | €30,598 | €26,314 | -€4,284 | -14.0% |
| Total equity and liabilities | 10/49 | €1,571,100 | €1,786,494 | +€215,394 | +13.7% |
| Equity | 10/15 | €1,083,899 | €987,156 | -€96,743 | -8.9% |
| Contributions | 10/11 | €1,706,907 | €1,706,907 | = | 0.0% |
| Capital | 10 | €380,099 | €380,099 | = | 0.0% |
| Issued capital | 100 | €380,099 | €380,099 | = | 0.0% |
| Outside capital | 11 | €1,326,808 | €1,326,808 | = | 0.0% |
| Share premium | 1100/10 | €1,326,808 | €1,326,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€623,009 | -€719,751 | -€96,743 | -15.5% |
| Amounts payable | 17/49 | €487,202 | €799,338 | +€312,137 | +64.1% |
| Amounts payable after more than one year | 17 | - | €183,200 | +€183,200 | |
| Financial debts | 170/4 | - | €183,200 | +€183,200 | |
| Amounts payable within one year | 42/48 | €284,318 | €400,939 | +€116,621 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | - | €66,800 | +€66,800 | |
| Trade debts | 44 | €175,090 | €225,676 | +€50,587 | +28.9% |
| Suppliers | 440/4 | €175,090 | €225,676 | +€50,587 | +28.9% |
| Taxes, remuneration and social security | 45 | €109,196 | €108,463 | -€733 | -0.7% |
| Taxes | 450/3 | €42,002 | €53,110 | +€11,109 | +26.4% |
| Remuneration and social security | 454/9 | €67,194 | €55,352 | -€11,842 | -17.6% |
| Other amounts payable | 47/48 | €33 | - | -€33 | |
| Accrued charges and deferred income | 492/3 | €202,883 | €215,199 | +€12,316 | +6.1% |
| Remuneration, social security and pensions | 62 | €534,413 | €565,703 | +€31,291 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544,462 | €524,531 | -€19,931 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,763 | €51 | -€9,712 | -99.5% |
| Other operating charges | 640/8 | €17,627 | €11,873 | -€5,754 | -32.6% |
| Gross operating margin | 9900 | €1,087,697 | €1,018,854 | -€68,843 | -6.3% |
| Operating profit (loss) | 9901 | -€18,567 | -€83,304 | -€64,738 | -348.7% |
| Financial income | 75/76B | €153 | €34 | -€119 | -77.6% |
| Recurring financial income | 75 | €153 | €34 | -€119 | -77.6% |
| Financial charges | 65/66B | €1,976 | €13,473 | +€11,497 | +581.9% |
| Recurring financial charges | 65 | €1,976 | €13,473 | +€11,497 | +581.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,389 | -€96,743 | -€76,354 | -374.5% |
| Income taxes | 67/77 | €19 | - | -€19 | |
| Profit (loss) for the period | 9904 | -€20,408 | -€96,743 | -€76,335 | -374.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,408 | -€96,743 | -€76,335 | -374.0% |
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 5 October 2026 via checked.be.