ABCURÉ: 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.
ABCURÉ
Largest movements
- Tangible fixed assets -€10,505
down €10,505 (-19.6%), from €53,510 to €43,005
of which Furniture and vehicles: -€9,205
- Receivables within one year +€2,604
up €2,604 (+10.7%), from €24,431 to €27,035
of which Trade receivables: +€2,391
- Deferred charges and accrued income -€2,561
down €2,561 (-60.2%), from €4,251 to €1,690
- Stocks and contracts -€2,165
down €2,165 (-54.3%), from €3,989 to €1,823
- Profit (loss) carried forward -€17,069
down €17,069 (-41.2%), from -€41,461 to -€58,530
- Short-term financial debts +€13,089
up €13,089 (+54.4%), from €24,064 to €37,153
- Debts after one year -€6,965
down €6,965 (-56.7%), from €12,279 to €5,314
- Trade debts +€3,256
up €3,256 (+26.8%), from €12,166 to €15,422
- Other debts -€3,044
down €3,044 (-4.9%), from €62,699 to €59,656
- Taxes +€3,029
up €3,029, from -€2,715 to €314
- Write-downs -€2,716
down €2,716 (-100.0%), from €2,716 to €0
- Depreciation -€2,336
down €2,336 (-18.2%), from €12,841 to €10,505
- Gross operating margin +€1,390
up €1,390 (+631.5%), from €220 to €1,610
- Financial charges +€1,329
up €1,329 (+45.5%), from €2,917 to €4,246
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,485 | €73,857 | -€12,628 | -14.6% |
| Fixed assets | 21/28 | €53,814 | €43,309 | -€10,505 | -19.5% |
| Tangible fixed assets | 22/27 | €53,510 | €43,005 | -€10,505 | -19.6% |
| Land and buildings | 22 | €38,473 | €38,473 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,832 | €4,532 | -€1,300 | -22.3% |
| Furniture and vehicles | 24 | €9,205 | €0 | -€9,205 | -100.0% |
| Financial fixed assets | 28 | €304 | €304 | = | 0.0% |
| Current assets | 29/58 | €32,671 | €30,548 | -€2,123 | -6.5% |
| Stocks and contracts in progress | 3 | €3,989 | €1,823 | -€2,165 | -54.3% |
| Stocks | 30/36 | €3,989 | €1,823 | -€2,165 | -54.3% |
| Amounts receivable within one year | 40/41 | €24,431 | €27,035 | +€2,604 | +10.7% |
| Trade receivables | 40 | €24,160 | €26,551 | +€2,391 | +9.9% |
| Other amounts receivable | 41 | €271 | €484 | +€213 | +78.5% |
| Deferred charges and accrued income | 490/1 | €4,251 | €1,690 | -€2,561 | -60.2% |
| Total equity and liabilities | 10/49 | €86,485 | €73,857 | -€12,628 | -14.6% |
| Equity | 10/15 | -€35,100 | -€52,168 | -€17,069 | -48.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €162 | €162 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €162 | €162 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,461 | -€58,530 | -€17,069 | -41.2% |
| Amounts payable | 17/49 | €121,584 | €126,026 | +€4,441 | +3.7% |
| Amounts payable after more than one year | 17 | €12,279 | €5,314 | -€6,965 | -56.7% |
| Financial debts | 170/4 | €12,279 | €5,314 | -€6,965 | -56.7% |
| Amounts payable within one year | 42/48 | €106,906 | €120,711 | +€13,806 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €6,829 | €6,965 | +€136 | +2.0% |
| Financial debts | 43 | €24,064 | €37,153 | +€13,089 | +54.4% |
| Credit institutions | 430/8 | €24,064 | €37,153 | +€13,089 | +54.4% |
| Trade debts | 44 | €12,166 | €15,422 | +€3,256 | +26.8% |
| Suppliers | 440/4 | €12,166 | €15,422 | +€3,256 | +26.8% |
| Taxes, remuneration and social security | 45 | €1,148 | €1,516 | +€368 | +32.1% |
| Taxes | 450/3 | €1,148 | €1,516 | +€368 | +32.1% |
| Other amounts payable | 47/48 | €62,699 | €59,656 | -€3,044 | -4.9% |
| Accrued charges and deferred income | 492/3 | €2,400 | €0 | -€2,400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,841 | €10,505 | -€2,336 | -18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,716 | €0 | -€2,716 | -100.0% |
| Other operating charges | 640/8 | €4,190 | €3,766 | -€423 | -10.1% |
| Gross operating margin | 9900 | €220 | €1,610 | +€1,390 | +631.5% |
| Operating profit (loss) | 9901 | -€19,527 | -€12,661 | +€6,866 | +35.2% |
| Financial income | 75/76B | €275 | €152 | -€122 | -44.5% |
| Recurring financial income | 75 | €275 | €152 | -€122 | -44.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,917 | €4,246 | +€1,329 | +45.5% |
| Recurring financial charges | 65 | €2,917 | €4,246 | +€1,329 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,169 | -€16,755 | +€5,414 | +24.4% |
| Income taxes | 67/77 | -€2,715 | €314 | +€3,029 | |
| Profit (loss) for the period | 9904 | -€19,454 | -€17,069 | +€2,385 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,454 | -€17,069 | +€2,385 | +12.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.