ABBYS-Oostende: 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-Oostende
Largest movements
- Receivables within one year +€4,139
up €4,139 (+47.6%), from €8,694 to €12,833
of which Trade receivables: +€3,900
- Other debts +€7,048
up €7,048 (+46.5%), from €15,165 to €22,213
- Tax, wage and social debts -€3,180
down €3,180 (-100%), from €3,180 to €0
of which Taxes: -€3,180
- Profit (loss) carried forward +€1,811
up €1,811 (+5.5%), from -€32,863 to -€31,052
- Trade debts -€1,551
down €1,551 (-54.2%), from €2,859 to €1,308
- Gross operating margin +€804
up €804 (+47.5%), from €1,694 to €2,498
- Financial charges -€804
down €804 (-83.0%), from €969 to €164
- Other operating charges -€731
down €731 (-58.3%), from €1,254 to €523
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 | €8,940 | €13,069 | +€4,129 | +46.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €8,940 | €13,069 | +€4,129 | +46.2% |
| Amounts receivable within one year | 40/41 | €8,694 | €12,833 | +€4,139 | +47.6% |
| Trade receivables | 40 | €0 | €3,900 | +€3,900 | |
| Other amounts receivable | 41 | €8,694 | €8,933 | +€239 | +2.8% |
| Cash at bank and in hand | 54/58 | €246 | €236 | -€10 | -4.2% |
| Total equity and liabilities | 10/49 | €8,940 | €13,069 | +€4,129 | +46.2% |
| Equity | 10/15 | -€12,264 | -€10,453 | +€1,811 | +14.8% |
| Contributions | 10/11 | €18,741 | €18,741 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,863 | -€31,052 | +€1,811 | +5.5% |
| Amounts payable | 17/49 | €21,203 | €23,521 | +€2,318 | +10.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,203 | €23,521 | +€2,318 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,859 | €1,308 | -€1,551 | -54.2% |
| Suppliers | 440/4 | €2,859 | €1,308 | -€1,551 | -54.2% |
| Taxes, remuneration and social security | 45 | €3,180 | €0 | -€3,180 | -100% |
| Taxes | 450/3 | €3,180 | €0 | -€3,180 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,165 | €22,213 | +€7,048 | +46.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,254 | €523 | -€731 | -58.3% |
| Gross operating margin | 9900 | €1,694 | €2,498 | +€804 | +47.5% |
| Operating profit (loss) | 9901 | €440 | €1,975 | +€1,535 | +349% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €969 | €164 | -€804 | -83.0% |
| Recurring financial charges | 65 | €969 | €164 | -€804 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | -€529 | €1,811 | +€2,340 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€529 | €1,811 | +€2,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€529 | €1,811 | +€2,340 |
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 19 October 2026 via checked.be.