ABERRATIC: 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.
ABERRATIC
Largest movements
- Intangible fixed assets +€616,495
new in 2025: €616,495
- Deferred charges and accrued income +€285,337
up €285,337 (+157.8%), from €180,830 to €466,167
- Cash +€280,833
up €280,833 (+2093.6%), from €13,414 to €294,247
mainly Contributions, distributions and other (+€856,500) and Accrued charges and deferred income (+€279,188)
- Tangible fixed assets -€159,941
down €159,941 (-89.7%), from €178,237 to €18,296
of which Assets under construction and advance payments: -€171,793
- Receivables within one year +€156,795
up €156,795 (+1901.4%), from €8,246 to €165,041
of which Other amounts receivable: +€153,680
- Contributions +€744,000
up €744,000 (+14880.0%), from €5,000 to €749,000
- Accrued charges and deferred income +€279,188
up €279,188 (+162.2%), from €172,076 to €451,264
- Investment grants +€112,500
new in 2025: €112,500
- Provisions +€37,500
new in 2025: €37,500
- Debts after one year -€25,002
down €25,002 (-12.2%), from €204,851 to €179,849
- Gross operating margin +€92,081
up €92,081, from -€8,533 to €83,548
- Staff costs +€90,619
new in 2025: €90,619
- Financial charges -€2,752
down €2,752 (-32.4%), from €8,484 to €5,733
- Depreciation +€2,026
up €2,026 (+89.7%), from €2,259 to €4,285
- Financial income +€875
up €875 (+11380.6%), from €8 to €883
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 | €382,331 | €1,560,351 | +€1.2m | +308.1% |
| Fixed assets | 21/28 | €178,342 | €634,895 | +€456,554 | +256.0% |
| Intangible fixed assets | 21 | - | €616,495 | +€616,495 | |
| Tangible fixed assets | 22/27 | €178,237 | €18,296 | -€159,941 | -89.7% |
| Furniture and vehicles | 24 | €6,444 | €18,296 | +€11,852 | +183.9% |
| Assets under construction and advance payments | 27 | €171,793 | €0 | -€171,793 | -100.0% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €203,990 | €925,455 | +€721,465 | +353.7% |
| Amounts receivable after more than one year | 29 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts receivable | 291 | €1,500 | €0 | -€1,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €8,246 | €165,041 | +€156,795 | +1901.4% |
| Trade receivables | 40 | €6,527 | €9,642 | +€3,115 | +47.7% |
| Other amounts receivable | 41 | €1,719 | €155,399 | +€153,680 | +8938.5% |
| Cash at bank and in hand | 54/58 | €13,414 | €294,247 | +€280,833 | +2093.6% |
| Deferred charges and accrued income | 490/1 | €180,830 | €466,167 | +€285,337 | +157.8% |
| Total equity and liabilities | 10/49 | €382,331 | €1,560,351 | +€1.2m | +308.1% |
| Equity | 10/15 | -€5,738 | €833,987 | +€839,725 | |
| Contributions | 10/11 | €5,000 | €749,000 | +€744,000 | +14880.0% |
| Profit (loss) carried forward | 14 | -€10,738 | -€27,513 | -€16,775 | -156.2% |
| Investment grants | 15 | - | €112,500 | +€112,500 | |
| Provisions and deferred taxes | 16 | - | €37,500 | +€37,500 | |
| Deferred taxes | 168 | - | €37,500 | +€37,500 | |
| Amounts payable | 17/49 | €388,069 | €688,864 | +€300,794 | +77.5% |
| Amounts payable after more than one year | 17 | €204,851 | €179,849 | -€25,002 | -12.2% |
| Financial debts | 170/4 | €204,851 | €179,849 | -€25,002 | -12.2% |
| Amounts payable within one year | 42/48 | €11,143 | €57,751 | +€46,608 | +418.3% |
| Current portion of amounts payable after more than one year | 42 | €8,199 | €25,002 | +€16,803 | +204.9% |
| Financial debts | 43 | - | €5,404 | +€5,404 | |
| Credit institutions | 430/8 | - | €5,404 | +€5,404 | |
| Trade debts | 44 | €425 | €8,035 | +€7,610 | +1792.0% |
| Suppliers | 440/4 | €425 | €8,035 | +€7,610 | +1792.0% |
| Taxes, remuneration and social security | 45 | €0 | €16,218 | +€16,218 | |
| Taxes | 450/3 | €0 | €1,744 | +€1,744 | |
| Remuneration and social security | 454/9 | €0 | €14,474 | +€14,474 | |
| Other amounts payable | 47/48 | €2,519 | €3,092 | +€573 | +22.8% |
| Accrued charges and deferred income | 492/3 | €172,076 | €451,264 | +€279,188 | +162.2% |
| Remuneration, social security and pensions | 62 | - | €90,619 | +€90,619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,259 | €4,285 | +€2,026 | +89.7% |
| Other operating charges | 640/8 | €20 | €570 | +€550 | +2767.3% |
| Gross operating margin | 9900 | -€8,533 | €83,548 | +€92,081 | |
| Operating profit (loss) | 9901 | -€10,812 | -€11,925 | -€1,114 | -10.3% |
| Financial income | 75/76B | €8 | €883 | +€875 | +11380.6% |
| Recurring financial income | 75 | €8 | €883 | +€875 | +11380.6% |
| Financial charges | 65/66B | €8,484 | €5,733 | -€2,752 | -32.4% |
| Recurring financial charges | 65 | €8,484 | €5,733 | -€2,752 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,288 | -€16,775 | +€2,513 | +13.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,288 | -€16,775 | +€2,513 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,288 | -€16,775 | +€2,513 | +13.0% |
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.