ABRACADABROLL: 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.
ABRACADABROLL
Largest movements
- Cash -€31,581
down €31,581 (-66.5%), from €47,482 to €15,901
mainly Investment in fixed assets (net) (-€30,242) and Other debts (-€11,721)
- Tangible fixed assets +€27,646
up €27,646 (+238%), from €11,636 to €39,282
of which Furniture and vehicles: +€29,300
- Receivables within one year +€5,297
up €5,297 (+37.8%), from €14,002 to €19,299
of which Trade receivables: +€7,595
- Deferred charges and accrued income +€1,757
up €1,757 (+146%), from €1,205 to €2,962
- Stocks and contracts -€1,666
down €1,666 (-65.5%), from €2,542 to €876
- Debts after one year +€21,383
new in 2025: €21,383
- Other debts -€11,721
down €11,721 (-65.4%), from €17,917 to €6,196
- Trade debts +€11,642
up €11,642 (+128%), from €9,130 to €20,772
- Current portion of long-term debt -€8,659
down €8,659 (-64.1%), from €13,517 to €4,858
- Profit (loss) carried forward -€8,008
down €8,008, from €3,638 to -€4,370
- Gross operating margin -€49,812
down €49,812 (-51.0%), from €97,702 to €47,890
- Staff costs -€15,726
down €15,726 (-23.2%), from €67,805 to €52,079
- Taxes -€4,104
down €4,104 (-97.0%), from €4,232 to €128
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 | €76,867 | €78,319 | +€1,453 | +1.9% |
| Fixed assets | 21/28 | €11,636 | €39,282 | +€27,646 | +238% |
| Tangible fixed assets | 22/27 | €11,636 | €39,282 | +€27,646 | +238% |
| Plant, machinery and equipment | 23 | €10,850 | €9,196 | -€1,654 | -15.2% |
| Furniture and vehicles | 24 | €786 | €30,086 | +€29,300 | +3,726% |
| Current assets | 29/58 | €65,230 | €39,037 | -€26,193 | -40.2% |
| Stocks and contracts in progress | 3 | €2,542 | €876 | -€1,666 | -65.5% |
| Stocks | 30/36 | €2,542 | €876 | -€1,666 | -65.5% |
| Amounts receivable within one year | 40/41 | €14,002 | €19,299 | +€5,297 | +37.8% |
| Trade receivables | 40 | €10,678 | €18,273 | +€7,595 | +71.1% |
| Other amounts receivable | 41 | €3,324 | €1,026 | -€2,298 | -69.1% |
| Cash at bank and in hand | 54/58 | €47,482 | €15,901 | -€31,581 | -66.5% |
| Deferred charges and accrued income | 490/1 | €1,205 | €2,962 | +€1,757 | +146% |
| Total equity and liabilities | 10/49 | €76,867 | €78,319 | +€1,453 | +1.9% |
| Equity | 10/15 | €24,698 | €16,690 | -€8,008 | -32.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,638 | -€4,370 | -€8,008 | |
| Amounts payable | 17/49 | €52,169 | €61,629 | +€9,461 | +18.1% |
| Amounts payable after more than one year | 17 | - | €21,383 | +€21,383 | |
| Financial debts | 170/4 | - | €21,383 | +€21,383 | |
| Amounts payable within one year | 42/48 | €52,169 | €40,246 | -€11,923 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €13,517 | €4,858 | -€8,659 | -64.1% |
| Trade debts | 44 | €9,130 | €20,772 | +€11,642 | +128% |
| Suppliers | 440/4 | €9,130 | €20,772 | +€11,642 | +128% |
| Taxes, remuneration and social security | 45 | €11,605 | €8,420 | -€3,185 | -27.4% |
| Taxes | 450/3 | €11,382 | €5,549 | -€5,833 | -51.2% |
| Remuneration and social security | 454/9 | €223 | €2,871 | +€2,648 | +1,186% |
| Other amounts payable | 47/48 | €17,917 | €6,196 | -€11,721 | -65.4% |
| Non-recurring operating income | 76A | €28,533 | €4,132 | -€24,401 | -85.5% |
| Remuneration, social security and pensions | 62 | €67,805 | €52,079 | -€15,726 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,904 | €2,596 | +€692 | +36.4% |
| Other operating charges | 640/8 | €780 | €789 | +€9 | +1.2% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €97,702 | €47,890 | -€49,812 | -51.0% |
| Operating profit (loss) | 9901 | €27,214 | -€8,073 | -€35,287 | |
| Financial income | 75/76B | €490 | €840 | +€351 | +71.6% |
| Recurring financial income | 75 | €490 | €840 | +€351 | +71.6% |
| Financial charges | 65/66B | €1,326 | €647 | -€680 | -51.3% |
| Recurring financial charges | 65 | €1,326 | €647 | -€680 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €26,377 | -€7,880 | -€34,257 | |
| Income taxes | 67/77 | €4,232 | €128 | -€4,104 | -97.0% |
| Profit (loss) for the period | 9904 | €22,145 | -€8,008 | -€30,153 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,145 | -€8,008 | -€30,153 |
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 20 October 2026 via checked.be.