ABBYS: 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.
ABBYS
Largest movements
- Receivables within one year -€27,869
down €27,869 (-42.4%), from €65,688 to €37,819
of which Trade receivables: -€26,966
- Stocks and contracts +€10,570
up €10,570 (+14.5%), from €73,034 to €83,604
- Cash +€3,918
up €3,918 (+27.6%), from €14,216 to €18,134
mainly Receivables within one year (+€27,869) and Other debts (+€20,043)
- Deferred charges and accrued income -€1,797
down €1,797 (-45.3%), from €3,970 to €2,173
- Trade debts -€27,366
down €27,366 (-64.8%), from €42,216 to €14,850
- Other debts +€20,043
up €20,043 (+21.7%), from €92,461 to €112,504
- Profit (loss) carried forward -€7,383
down €7,383 (-2.1%), from -€352,271 to -€359,654
- Tax, wage and social debts -€2,991
down €2,991 (-25.3%), from €11,827 to €8,835
of which Taxes: -€2,893
- Gross operating margin -€6,341
down €6,341 (-22.9%), from €27,634 to €21,292
- Depreciation +€1,238
up €1,238 (+243.4%), from €509 to €1,747
- Financial charges -€1,216
down €1,216 (-12.1%), from €10,061 to €8,845
- Other operating charges +€1,171
up €1,171 (+29.5%), from €3,972 to €5,144
- Staff costs -€392
down €392 (-2.9%), from €13,634 to €13,242
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 | €163,274 | €147,076 | -€16,197 | -9.9% |
| Fixed assets | 21/28 | €6,365 | €5,346 | -€1,019 | -16.0% |
| Intangible fixed assets | 21 | €5,387 | €4,239 | -€1,148 | -21.3% |
| Tangible fixed assets | 22/27 | €978 | €1,107 | +€129 | +13.2% |
| Plant, machinery and equipment | 23 | €978 | €1,107 | +€129 | +13.2% |
| Current assets | 29/58 | €156,909 | €141,730 | -€15,178 | -9.7% |
| Stocks and contracts in progress | 3 | €73,034 | €83,604 | +€10,570 | +14.5% |
| Stocks | 30/36 | €73,034 | €83,604 | +€10,570 | +14.5% |
| Amounts receivable within one year | 40/41 | €65,688 | €37,819 | -€27,869 | -42.4% |
| Trade receivables | 40 | €64,785 | €37,819 | -€26,966 | -41.6% |
| Other amounts receivable | 41 | €903 | - | -€903 | |
| Cash at bank and in hand | 54/58 | €14,216 | €18,134 | +€3,918 | +27.6% |
| Deferred charges and accrued income | 490/1 | €3,970 | €2,173 | -€1,797 | -45.3% |
| Total equity and liabilities | 10/49 | €163,274 | €147,076 | -€16,197 | -9.9% |
| Equity | 10/15 | -€75,181 | -€82,564 | -€7,383 | -9.8% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Contributions outside capital | 11 | €247,894 | €247,894 | = | 0.0% |
| Other | 1109/19 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €29,197 | €29,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Distributable reserves | 133 | €4,407 | €4,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€352,271 | -€359,654 | -€7,383 | -2.1% |
| Amounts payable | 17/49 | €238,455 | €229,641 | -€8,814 | -3.7% |
| Amounts payable within one year | 42/48 | €238,455 | €229,641 | -€8,814 | -3.7% |
| Financial debts | 43 | €91,951 | €93,451 | +€1,500 | +1.6% |
| Credit institutions | 430/8 | €91,951 | €93,451 | +€1,500 | +1.6% |
| Trade debts | 44 | €42,216 | €14,850 | -€27,366 | -64.8% |
| Suppliers | 440/4 | €42,216 | €14,850 | -€27,366 | -64.8% |
| Taxes, remuneration and social security | 45 | €11,827 | €8,835 | -€2,991 | -25.3% |
| Taxes | 450/3 | €7,830 | €4,937 | -€2,893 | -36.9% |
| Remuneration and social security | 454/9 | €3,997 | €3,898 | -€99 | -2.5% |
| Other amounts payable | 47/48 | €92,461 | €112,504 | +€20,043 | +21.7% |
| Remuneration, social security and pensions | 62 | €13,634 | €13,242 | -€392 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €1,747 | +€1,238 | +243.4% |
| Other operating charges | 640/8 | €3,972 | €5,144 | +€1,171 | +29.5% |
| Gross operating margin | 9900 | €27,634 | €21,292 | -€6,341 | -22.9% |
| Operating profit (loss) | 9901 | €9,519 | €1,161 | -€8,358 | -87.8% |
| Financial income | 75/76B | €41 | €302 | +€261 | +637.2% |
| Recurring financial income | 75 | €41 | €302 | +€261 | +637.2% |
| Financial charges | 65/66B | €10,061 | €8,845 | -€1,216 | -12.1% |
| Recurring financial charges | 65 | €10,061 | €8,845 | -€1,216 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€502 | -€7,383 | -€6,881 | -1370.7% |
| Profit (loss) for the period | 9904 | -€502 | -€7,383 | -€6,881 | -1370.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€502 | -€7,383 | -€6,881 | -1370.7% |
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 12 October 2026 via checked.be.