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
- Deferred charges and accrued income -€40,000
down €40,000 (-100%), from €40,000 to €0
- Receivables within one year +€34,105
up €34,105 (+22.0%), from €155,184 to €189,288
of which Trade receivables: +€34,105
- Tangible fixed assets -€12,145
down €12,145 (-49.0%), from €24,785 to €12,640
of which Furniture and vehicles: -€15,291
- Other debts -€40,814
down €40,814 (-70.0%), from €58,346 to €17,532
- Tax, wage and social debts +€15,177
up €15,177 (+71.8%), from €21,142 to €36,319
of which Taxes: +€14,774
- Reserves +€10,000
up €10,000 (+4.9%), from €205,268 to €215,268
of which Tax-exempt reserves: +€10,000
- Current portion of long-term debt -€6,415
down €6,415 (-100%), from €6,415 to €0
- Gross operating margin -€8,206
down €8,206 (-9.9%), from €82,605 to €74,399
- Depreciation -€1,925
down €1,925 (-10.8%), from €17,866 to €15,940
- Financial income -€1,526
down €1,526 (-66.3%), from €2,304 to €777
- Taxes -€1,488
down €1,488 (-16.6%), from €8,947 to €7,459
- Staff costs +€862
up €862 (+2.3%), from €38,065 to €38,927
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 | €408,463 | €386,943 | -€21,520 | -5.3% |
| Fixed assets | 21/28 | €24,785 | €12,640 | -€12,145 | -49.0% |
| Tangible fixed assets | 22/27 | €24,785 | €12,640 | -€12,145 | -49.0% |
| Plant, machinery and equipment | 23 | - | €1,880 | +€1,880 | |
| Furniture and vehicles | 24 | €23,426 | €8,135 | -€15,291 | -65.3% |
| Other tangible fixed assets | 26 | €1,360 | €2,625 | +€1,265 | +93.1% |
| Current assets | 29/58 | €383,678 | €374,303 | -€9,375 | -2.4% |
| Amounts receivable within one year | 40/41 | €155,184 | €189,288 | +€34,105 | +22.0% |
| Trade receivables | 40 | €155,184 | €189,288 | +€34,105 | +22.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €188,494 | €185,014 | -€3,480 | -1.8% |
| Deferred charges and accrued income | 490/1 | €40,000 | €0 | -€40,000 | -100% |
| Total equity and liabilities | 10/49 | €408,463 | €386,943 | -€21,520 | -5.3% |
| Equity | 10/15 | €275,066 | €285,150 | +€10,084 | +3.7% |
| Contributions | 10/11 | €60,100 | €60,100 | = | 0.0% |
| Reserves | 13 | €205,268 | €215,268 | +€10,000 | +4.9% |
| Non-distributable reserves | 130/1 | €6,630 | €6,630 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,630 | €6,630 | = | 0.0% |
| Tax-exempt reserves | 132 | €88,638 | €98,638 | +€10,000 | +11.3% |
| Distributable reserves | 133 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,698 | €9,782 | +€84 | +0.9% |
| Amounts payable | 17/49 | €133,397 | €101,793 | -€31,604 | -23.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €133,397 | €101,793 | -€31,604 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €6,415 | €0 | -€6,415 | -100% |
| Trade debts | 44 | €47,494 | €47,942 | +€448 | +0.9% |
| Suppliers | 440/4 | €47,494 | €47,942 | +€448 | +0.9% |
| Taxes, remuneration and social security | 45 | €21,142 | €36,319 | +€15,177 | +71.8% |
| Taxes | 450/3 | €16,859 | €31,633 | +€14,774 | +87.6% |
| Remuneration and social security | 454/9 | €4,283 | €4,687 | +€403 | +9.4% |
| Other amounts payable | 47/48 | €58,346 | €17,532 | -€40,814 | -70.0% |
| Remuneration, social security and pensions | 62 | €38,065 | €38,927 | +€862 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,866 | €15,940 | -€1,925 | -10.8% |
| Other operating charges | 640/8 | €2,216 | €2,049 | -€167 | -7.5% |
| Gross operating margin | 9900 | €82,605 | €74,399 | -€8,206 | -9.9% |
| Operating profit (loss) | 9901 | €24,458 | €17,483 | -€6,975 | -28.5% |
| Financial income | 75/76B | €2,304 | €777 | -€1,526 | -66.3% |
| Recurring financial income | 75 | €2,304 | €777 | -€1,526 | -66.3% |
| Financial charges | 65/66B | €785 | €718 | -€68 | -8.6% |
| Recurring financial charges | 65 | €785 | €718 | -€68 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €25,976 | €17,543 | -€8,434 | -32.5% |
| Income taxes | 67/77 | €8,947 | €7,459 | -€1,488 | -16.6% |
| Profit (loss) for the period | 9904 | €17,030 | €10,084 | -€6,946 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,030 | €10,084 | -€6,946 | -40.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.