ABRACADABRA: what changed
What changed
ABRACADABRA
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
-€4,513
2024 · -€79,852+€75,339
Equity
€164,428
2024 · €168,941-€4,513
Cash
€48,834
2024 · €117,480-€68,646
Balance sheet total
€623,296
2024 · €223,835+€399,461
Largest movements
Assets
- Stocks and contracts +€413,522
up €413,522 (+563%), from €73,419 to €486,941
- Cash -€68,646
down €68,646 (-58.4%), from €117,480 to €48,834
mainly Stocks and contracts (-€413,522) and Receivables within one year (-€57,848)
- Receivables within one year +€57,848
up €57,848 (+691%), from €8,375 to €66,224
of which Trade receivables: +€63,083
Equity and liabilities
- Debts after one year +€342,052
up €342,052 (+3,284%), from €10,416 to €352,468
- Trade debts +€52,976
up €52,976 (+600%), from €8,836 to €61,812
- Current portion of long-term debt +€15,445
up €15,445 (+646%), from €2,390 to €17,835
- Tax, wage and social debts -€8,055
down €8,055 (-41.4%), from €19,470 to €11,415
of which Taxes: -€7,145
Income statement
- Gross operating margin +€89,418
up €89,418, from -€31,033 to €58,386
- Staff costs +€8,449
up €8,449 (+18.7%), from €45,074 to €53,522
- Depreciation +€2,603
up €2,603 (+255%), from €1,020 to €3,622
- Financial charges +€2,456
up €2,456 (+118%), from €2,088 to €4,544
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
-€79,852
Gross operating margin
+€89,418
Staff costs
-€8,449
Depreciation
-€2,603
Other operating charges
-€166
Financial income
-€409
Financial charges
-€2,456
Taxes
+€2
Result 2025
-€4,513
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
-€423,660
Investment
-€2,483
Financing
+€357,497
Cash 2024
€117,480
From operations (derived)
-€423,660
Net result for the year
-€4,513
Depreciation
+€3,622
Stocks and contracts
-€413,522
Receivables within one year
-€57,848
Deferred charges and accrued income
+€2,124
Trade debts
+€52,976
Tax, wage and social debts
-€8,055
Other debts
+€2,418
Accrued charges and deferred income
-€862
Investment (derived)
-€2,483
Investment in fixed assets (net)
-€2,483
Financing
+€357,497
Debts after one year
+€342,052
Current portion of long-term debt
+€15,445
Cash 2025
€48,834
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,835 | €623,296 | +€399,461 | +178% |
| Fixed assets | 21/28 | €22,436 | €21,297 | -€1,140 | -5.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €22,436 | €21,297 | -€1,140 | -5.1% |
| Land and buildings | 22 | €7,648 | €7,424 | -€224 | -2.9% |
| Plant, machinery and equipment | 23 | €8,097 | €6,450 | -€1,647 | -20.3% |
| Furniture and vehicles | 24 | €507 | €2,562 | +€2,056 | +406% |
| Other tangible fixed assets | 26 | €6,185 | €4,861 | -€1,324 | -21.4% |
| Current assets | 29/58 | €201,399 | €601,999 | +€400,600 | +199% |
| Stocks and contracts in progress | 3 | €73,419 | €486,941 | +€413,522 | +563% |
| Stocks | 30/36 | €73,419 | €486,941 | +€413,522 | +563% |
| Amounts receivable within one year | 40/41 | €8,375 | €66,224 | +€57,848 | +691% |
| Trade receivables | 40 | €2,623 | €65,706 | +€63,083 | +2,405% |
| Other amounts receivable | 41 | €5,752 | €517 | -€5,235 | -91.0% |
| Cash at bank and in hand | 54/58 | €117,480 | €48,834 | -€68,646 | -58.4% |
| Deferred charges and accrued income | 490/1 | €2,124 | €0 | -€2,124 | -100% |
| Total equity and liabilities | 10/49 | €223,835 | €623,296 | +€399,461 | +178% |
| Equity | 10/15 | €168,941 | €164,428 | -€4,513 | -2.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €150,833 | €150,833 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €150,833 | €150,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€442 | -€4,955 | -€4,513 | -1,021% |
| Amounts payable | 17/49 | €54,894 | €458,869 | +€403,974 | +736% |
| Amounts payable after more than one year | 17 | €10,416 | €352,468 | +€342,052 | +3,284% |
| Financial debts | 170/4 | €10,416 | €352,468 | +€342,052 | +3,284% |
| Amounts payable within one year | 42/48 | €43,617 | €106,401 | +€62,784 | +144% |
| Current portion of amounts payable after more than one year | 42 | €2,390 | €17,835 | +€15,445 | +646% |
| Trade debts | 44 | €8,836 | €61,812 | +€52,976 | +600% |
| Suppliers | 440/4 | €8,836 | €61,812 | +€52,976 | +600% |
| Taxes, remuneration and social security | 45 | €19,470 | €11,415 | -€8,055 | -41.4% |
| Taxes | 450/3 | €9,501 | €2,355 | -€7,145 | -75.2% |
| Remuneration and social security | 454/9 | €9,969 | €9,060 | -€909 | -9.1% |
| Other amounts payable | 47/48 | €12,921 | €15,338 | +€2,418 | +18.7% |
| Accrued charges and deferred income | 492/3 | €862 | €0 | -€862 | -100% |
| Remuneration, social security and pensions | 62 | €45,074 | €53,522 | +€8,449 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €3,622 | +€2,603 | +255% |
| Other operating charges | 640/8 | €1,095 | €1,260 | +€166 | +15.2% |
| Gross operating margin | 9900 | -€31,033 | €58,386 | +€89,418 | |
| Operating profit (loss) | 9901 | -€78,221 | -€19 | +€78,201 | +100.0% |
| Financial income | 75/76B | €459 | €50 | -€409 | -89.0% |
| Recurring financial income | 75 | €459 | €50 | -€409 | -89.0% |
| Financial charges | 65/66B | €2,088 | €4,544 | +€2,456 | +118% |
| Recurring financial charges | 65 | €2,088 | €4,544 | +€2,456 | +118% |
| Profit (loss) for the period before taxes | 9903 | -€79,850 | -€4,513 | +€75,337 | +94.3% |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | -€79,852 | -€4,513 | +€75,339 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,852 | -€4,513 | +€75,339 | +94.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.