ABRACADABRA: 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.
ABRACADABRA
Largest movements
- Cash +€49,247
up €49,247 (+91.4%), from €53,903 to €103,150
mainly Accrued charges and deferred income (+€37,683) and Depreciation (+€33,771)
- Tangible fixed assets -€26,524
down €26,524 (-9.2%), from €288,872 to €262,349
of which Land and buildings: -€28,394
- Receivables within one year -€3,952
down €3,952 (-38.2%), from €10,343 to €6,391
of which Trade receivables: -€2,226
- Accrued charges and deferred income +€37,683
new in 2025: €37,683
- Debts after one year -€19,146
down €19,146 (-12.4%), from €154,096 to €134,950
- Reserves +€15,568
up €15,568 (+23.2%), from €67,132 to €82,700
- Tax, wage and social debts -€7,906
down €7,906 (-70.7%), from €11,180 to €3,274
of which Remuneration and social security: -€9,041
- Trade debts -€5,826
down €5,826 (-63.4%), from €9,189 to €3,363
- Gross operating margin -€23,806
down €23,806 (-12.9%), from €183,842 to €160,036
- Staff costs -€22,034
down €22,034 (-18.2%), from €121,131 to €99,097
- Taxes +€3,090
up €3,090 (+101%), from €3,064 to €6,153
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 | €353,118 | €371,889 | +€18,771 | +5.3% |
| Fixed assets | 21/28 | €288,872 | €262,349 | -€26,524 | -9.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €288,872 | €262,349 | -€26,524 | -9.2% |
| Land and buildings | 22 | €274,474 | €246,080 | -€28,394 | -10.3% |
| Plant, machinery and equipment | 23 | €14,398 | €16,268 | +€1,870 | +13.0% |
| Current assets | 29/58 | €64,246 | €109,541 | +€45,295 | +70.5% |
| Amounts receivable within one year | 40/41 | €10,343 | €6,391 | -€3,952 | -38.2% |
| Trade receivables | 40 | €8,616 | €6,391 | -€2,226 | -25.8% |
| Other amounts receivable | 41 | €1,726 | €0 | -€1,726 | -100% |
| Cash at bank and in hand | 54/58 | €53,903 | €103,150 | +€49,247 | +91.4% |
| Total equity and liabilities | 10/49 | €353,118 | €371,889 | +€18,771 | +5.3% |
| Equity | 10/15 | €69,132 | €84,700 | +€15,568 | +22.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €67,132 | €82,700 | +€15,568 | +23.2% |
| Distributable reserves | 133 | €67,132 | €82,700 | +€15,568 | +23.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €283,986 | €287,189 | +€3,203 | +1.1% |
| Amounts payable after more than one year | 17 | €154,096 | €134,950 | -€19,146 | -12.4% |
| Financial debts | 170/4 | €154,096 | €134,950 | -€19,146 | -12.4% |
| Amounts payable within one year | 42/48 | €129,890 | €114,556 | -€15,334 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €20,429 | €19,146 | -€1,283 | -6.3% |
| Trade debts | 44 | €9,189 | €3,363 | -€5,826 | -63.4% |
| Suppliers | 440/4 | €9,189 | €3,363 | -€5,826 | -63.4% |
| Taxes, remuneration and social security | 45 | €11,180 | €3,274 | -€7,906 | -70.7% |
| Taxes | 450/3 | €0 | €1,135 | +€1,135 | |
| Remuneration and social security | 454/9 | €11,180 | €2,139 | -€9,041 | -80.9% |
| Other amounts payable | 47/48 | €89,092 | €88,773 | -€319 | -0.4% |
| Accrued charges and deferred income | 492/3 | - | €37,683 | +€37,683 | |
| Remuneration, social security and pensions | 62 | €121,131 | €99,097 | -€22,034 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,556 | €33,771 | -€785 | -2.3% |
| Other operating charges | 640/8 | €2,203 | €1,711 | -€492 | -22.3% |
| Gross operating margin | 9900 | €183,842 | €160,036 | -€23,806 | -12.9% |
| Operating profit (loss) | 9901 | €25,952 | €25,457 | -€495 | -1.9% |
| Financial income | 75/76B | €70 | €259 | +€189 | +272% |
| Recurring financial income | 75 | €70 | €259 | +€189 | +272% |
| Financial charges | 65/66B | €4,112 | €3,994 | -€118 | -2.9% |
| Recurring financial charges | 65 | €4,112 | €3,994 | -€118 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €21,909 | €21,722 | -€188 | -0.9% |
| Income taxes | 67/77 | €3,064 | €6,153 | +€3,090 | +101% |
| Profit (loss) for the period | 9904 | €18,846 | €15,568 | -€3,277 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,846 | €15,568 | -€3,277 | -17.4% |
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 29 October 2026 via checked.be.