ABRACADABRA: what changed
What changed
ABRACADABRA
NACE 73.110, Advertising agencies
filed annual accounts (NBB)
Net result for the year
-€48,923
2024 · -€50,179+€1,256
Equity
€82,462
2024 · €131,385-€48,923
Cash
€148,350
2024 · €193,347-€44,997
Balance sheet total
€206,681
2024 · €255,294-€48,613
Largest movements
Assets
- Cash -€44,997
down €44,997 (-23.3%), from €193,347 to €148,350
mainly Net result for the year (-€48,923) and Receivables within one year (-€2,521)
- Tangible fixed assets -€6,179
down €6,179 (-12.3%), from €50,155 to €43,976
of which Leasing and similar rights: -€3,600
Equity and liabilities
- Profit (loss) carried forward -€48,923
down €48,923 (-58.7%), from €83,328 to €34,405
Income statement
- Gross operating margin +€2,026
up €2,026 (+4.6%), from -€43,874 to -€41,848
- Financial income -€1,168
down €1,168 (-45.0%), from €2,597 to €1,429
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€50,179
Gross operating margin
+€2,026
Depreciation
+€237
Other operating charges
-€43
Financial income
-€1,168
Financial charges
+€121
Taxes
+€84
Result 2025
-€48,923
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€44,997
Investment
€0
Financing
€0
Cash 2024
€193,347
From operations (derived)
-€44,997
Net result for the year
-€48,923
Depreciation
+€6,179
Receivables within one year
-€2,521
Deferred charges and accrued income
-€42
Trade debts
-€789
Tax, wage and social debts
+€1,098
Cash 2025
€148,350
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,294 | €206,681 | -€48,613 | -19.0% |
| Fixed assets | 21/28 | €50,155 | €43,976 | -€6,179 | -12.3% |
| Tangible fixed assets | 22/27 | €50,155 | €43,976 | -€6,179 | -12.3% |
| Leasing and similar rights | 25 | €28,864 | €25,264 | -€3,600 | -12.5% |
| Other tangible fixed assets | 26 | €21,291 | €18,712 | -€2,579 | -12.1% |
| Current assets | 29/58 | €205,139 | €162,705 | -€42,434 | -20.7% |
| Amounts receivable within one year | 40/41 | €11,740 | €14,261 | +€2,521 | +21.5% |
| Trade receivables | 40 | €1,327 | €5,847 | +€4,519 | +341% |
| Other amounts receivable | 41 | €10,413 | €8,415 | -€1,998 | -19.2% |
| Cash at bank and in hand | 54/58 | €193,347 | €148,350 | -€44,997 | -23.3% |
| Deferred charges and accrued income | 490/1 | €52 | €93 | +€42 | +80.3% |
| Total equity and liabilities | 10/49 | €255,294 | €206,681 | -€48,613 | -19.0% |
| Equity | 10/15 | €131,385 | €82,462 | -€48,923 | -37.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €41,859 | €41,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,328 | €34,405 | -€48,923 | -58.7% |
| Amounts payable | 17/49 | €123,909 | €124,219 | +€310 | +0.2% |
| Amounts payable after more than one year | 17 | €107,996 | €107,996 | = | 0.0% |
| Other amounts payable | 178/9 | €107,996 | €107,996 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,913 | €16,223 | +€310 | +1.9% |
| Trade debts | 44 | €1,913 | €1,125 | -€789 | -41.2% |
| Suppliers | 440/4 | €1,913 | €1,125 | -€789 | -41.2% |
| Taxes, remuneration and social security | 45 | - | €1,098 | +€1,098 | |
| Taxes | 450/3 | - | €1,098 | +€1,098 | |
| Other amounts payable | 47/48 | €14,000 | €14,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,417 | €6,179 | -€237 | -3.7% |
| Other operating charges | 640/8 | €1,559 | €1,603 | +€43 | +2.8% |
| Gross operating margin | 9900 | -€43,874 | -€41,848 | +€2,026 | +4.6% |
| Operating profit (loss) | 9901 | -€51,850 | -€49,630 | +€2,220 | +4.3% |
| Financial income | 75/76B | €2,597 | €1,429 | -€1,168 | -45.0% |
| Recurring financial income | 75 | €2,597 | €1,429 | -€1,168 | -45.0% |
| Financial charges | 65/66B | €424 | €303 | -€121 | -28.5% |
| Recurring financial charges | 65 | €424 | €303 | -€121 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€49,677 | -€48,505 | +€1,172 | +2.4% |
| Income taxes | 67/77 | €502 | €418 | -€84 | -16.7% |
| Profit (loss) for the period | 9904 | -€50,179 | -€48,923 | +€1,256 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,179 | -€48,923 | +€1,256 | +2.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.