ABRA: 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.
ABRA
Largest movements
- Cash -€1,461
down €1,461 (-94.2%), from €1,551 to €91
mainly Net result for the year (-€5,276) and Receivables within one year (-€542)
- Receivables within one year +€542
up €542 (+35.9%), from €1,507 to €2,049
of which Trade receivables: +€418
- Deferred charges and accrued income +€137
new in 2025: €137
- Trade debts +€4,494
up €4,494 (+5875.5%), from €76 to €4,571
- Reserves -€2,982
down €2,982 (-100.0%), from €2,982 to €0
- Profit (loss) carried forward -€2,294
new in 2025: -€2,294
- Gross operating margin +€2,506
up €2,506 (+37.9%), from -€6,617 to -€4,111
- Other operating charges +€630
up €630 (+1726.2%), from €36 to €666
- Financial charges -€74
down €74 (-13.0%), from €574 to €499
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 | €3,059 | €2,277 | -€782 | -25.6% |
| Current assets | 29/58 | €3,059 | €2,277 | -€782 | -25.6% |
| Amounts receivable within one year | 40/41 | €1,507 | €2,049 | +€542 | +35.9% |
| Trade receivables | 40 | €83 | €500 | +€418 | +506.1% |
| Other amounts receivable | 41 | €1,425 | €1,549 | +€124 | +8.7% |
| Cash at bank and in hand | 54/58 | €1,551 | €91 | -€1,461 | -94.2% |
| Deferred charges and accrued income | 490/1 | - | €137 | +€137 | |
| Total equity and liabilities | 10/49 | €3,059 | €2,277 | -€782 | -25.6% |
| Equity | 10/15 | €2,982 | -€2,294 | -€5,276 | |
| Reserves | 13 | €2,982 | €0 | -€2,982 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€2,294 | -€2,294 | |
| Amounts payable | 17/49 | €76 | €4,571 | +€4,494 | +5875.5% |
| Amounts payable within one year | 42/48 | €76 | €4,571 | +€4,494 | +5875.5% |
| Trade debts | 44 | €76 | €4,571 | +€4,494 | +5875.5% |
| Suppliers | 440/4 | €76 | €4,571 | +€4,494 | +5875.5% |
| Other operating charges | 640/8 | €36 | €666 | +€630 | +1726.2% |
| Gross operating margin | 9900 | -€6,617 | -€4,111 | +€2,506 | +37.9% |
| Operating profit (loss) | 9901 | -€6,653 | -€4,777 | +€1,876 | +28.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €574 | €499 | -€74 | -13.0% |
| Recurring financial charges | 65 | €574 | €499 | -€74 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,227 | -€5,276 | +€1,950 | +27.0% |
| Profit (loss) for the period | 9904 | -€7,227 | -€5,276 | +€1,950 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,227 | -€5,276 | +€1,950 | +27.0% |
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 10 October 2026 via checked.be.