ABCerus: 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.
ABCerus
Largest movements
- Cash -€1,678
down €1,678 (-28.5%), from €5,882 to €4,204
mainly Net result for the year (-€3,030) and Receivables within one year (-€277)
- Receivables within one year +€277
up €277 (+14.0%), from €1,972 to €2,248
- Current investments +€156
up €156 (+2.7%), from €5,773 to €5,929
- Profit (loss) carried forward -€3,030
down €3,030 (-11.3%), from -€26,880 to -€29,910
- Other debts +€1,676
up €1,676, from €0 to €1,676
- Gross operating margin +€549
up €549 (+16.9%), from -€3,248 to -€2,699
- Financial income -€410
down €410 (-58.4%), from €701 to €292
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 | €13,735 | €12,381 | -€1,354 | -9.9% |
| Current assets | 29/58 | €13,735 | €12,381 | -€1,354 | -9.9% |
| Amounts receivable within one year | 40/41 | €1,972 | €2,248 | +€277 | +14.0% |
| Other amounts receivable | 41 | €1,972 | €2,248 | +€277 | +14.0% |
| Current investments | 50/53 | €5,773 | €5,929 | +€156 | +2.7% |
| Cash at bank and in hand | 54/58 | €5,882 | €4,204 | -€1,678 | -28.5% |
| Deferred charges and accrued income | 490/1 | €108 | €0 | -€108 | -100.0% |
| Total equity and liabilities | 10/49 | €13,735 | €12,381 | -€1,354 | -9.9% |
| Equity | 10/15 | -€6,880 | -€9,910 | -€3,030 | -44.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,880 | -€29,910 | -€3,030 | -11.3% |
| Amounts payable | 17/49 | €20,615 | €22,291 | +€1,676 | +8.1% |
| Amounts payable after more than one year | 17 | €20,615 | €20,615 | = | 0.0% |
| Other amounts payable | 178/9 | €20,615 | €20,615 | = | 0.0% |
| Amounts payable within one year | 42/48 | €0 | €1,676 | +€1,676 | |
| Other amounts payable | 47/48 | €0 | €1,676 | +€1,676 | |
| Other operating charges | 640/8 | €505 | €528 | +€22 | +4.4% |
| Gross operating margin | 9900 | -€3,248 | -€2,699 | +€549 | +16.9% |
| Operating profit (loss) | 9901 | -€3,753 | -€3,226 | +€527 | +14.0% |
| Financial income | 75/76B | €701 | €292 | -€410 | -58.4% |
| Recurring financial income | 75 | €701 | €292 | -€410 | -58.4% |
| Financial charges | 65/66B | €87 | €95 | +€8 | +9.0% |
| Recurring financial charges | 65 | €87 | €95 | +€8 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,139 | -€3,030 | +€110 | +3.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,139 | -€3,030 | +€110 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,139 | -€3,030 | +€110 | +3.5% |
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.