ABRACADABRIQUE: 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.
ABRACADABRIQUE
Largest movements
- Receivables within one year +€79,268
up €79,268 (+102%), from €77,556 to €156,824
of which Trade receivables: +€57,824
- Tangible fixed assets -€48,235
down €48,235 (-1.7%), from €2.8m to €2.7m
- Profit (loss) carried forward +€72,855
up €72,855 (+17.4%), from -€419,381 to -€346,526
- Trade debts -€56,966
down €56,966 (-82.7%), from €68,888 to €11,921
- Gross operating margin +€111,404
up €111,404 (+333%), from €33,472 to €144,876
- Other operating charges -€5,076
down €5,076 (-52.7%), from €9,641 to €4,565
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 | €2,868,811 | €2,896,593 | +€27,782 | +1.0% |
| Fixed assets | 21/28 | €2,784,999 | €2,736,765 | -€48,235 | -1.7% |
| Tangible fixed assets | 22/27 | €2,784,999 | €2,736,765 | -€48,235 | -1.7% |
| Land and buildings | 22 | €2,784,999 | €2,736,765 | -€48,235 | -1.7% |
| Current assets | 29/58 | €83,811 | €159,828 | +€76,017 | +90.7% |
| Amounts receivable within one year | 40/41 | €77,556 | €156,824 | +€79,268 | +102% |
| Trade receivables | 40 | €57,000 | €114,824 | +€57,824 | +101% |
| Other amounts receivable | 41 | €20,556 | €42,000 | +€21,444 | +104% |
| Cash at bank and in hand | 54/58 | €6,256 | €2,628 | -€3,627 | -58.0% |
| Deferred charges and accrued income | 490/1 | - | €376 | +€376 | |
| Total equity and liabilities | 10/49 | €2,868,811 | €2,896,593 | +€27,782 | +1.0% |
| Equity | 10/15 | -€400,781 | -€327,926 | +€72,855 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€419,381 | -€346,526 | +€72,855 | +17.4% |
| Amounts payable | 17/49 | €3,269,592 | €3,224,519 | -€45,073 | -1.4% |
| Amounts payable after more than one year | 17 | €1,585,000 | €1,585,000 | = | 0.0% |
| Financial debts | 170/4 | €1,585,000 | €1,585,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,684,047 | €1,639,519 | -€44,528 | -2.6% |
| Trade debts | 44 | €68,888 | €11,921 | -€56,966 | -82.7% |
| Suppliers | 440/4 | €68,888 | €11,921 | -€56,966 | -82.7% |
| Taxes, remuneration and social security | 45 | - | €12,438 | +€12,438 | |
| Taxes | 450/3 | - | €12,438 | +€12,438 | |
| Other amounts payable | 47/48 | €1,615,159 | €1,615,159 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €545 | - | -€545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,557 | €67,282 | -€1,275 | -1.9% |
| Other operating charges | 640/8 | €9,641 | €4,565 | -€5,076 | -52.7% |
| Gross operating margin | 9900 | €33,472 | €144,876 | +€111,404 | +333% |
| Operating profit (loss) | 9901 | -€44,726 | €73,030 | +€117,756 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €186 | €175 | -€11 | -6.1% |
| Recurring financial charges | 65 | €186 | €175 | -€11 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€44,912 | €72,855 | +€117,767 | |
| Profit (loss) for the period | 9904 | -€44,912 | €72,855 | +€117,767 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,912 | €72,855 | +€117,767 |
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 23 October 2026 via checked.be.