ABRACAM: what changed
Two fiscal 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.
ABRACAM
Largest movements
- Cash +€22,987
up €22,987 (+24.6%), from €93,257 to €116,243
mainly Net result for the year (+€13,707) and Trade debts (+€10,918)
- Receivables within one year +€8,115
up €8,115 (+526.1%), from €1,542 to €9,657
of which Trade receivables: +€7,096
- Tangible fixed assets -€5,370
down €5,370 (-18.4%), from €29,160 to €23,790
of which Furniture and vehicles: -€2,802
- Reserves +€13,707
up €13,707 (+13.5%), from €101,560 to €115,267
of which Distributable reserves: +€13,707
- Trade debts +€10,918
up €10,918 (+148.6%), from €7,349 to €18,267
- Gross operating margin -€23,397
down €23,397 (-37.6%), from €62,214 to €38,818
- Staff costs +€11,189
new in 2025: €11,189
- Taxes -€1,284
down €1,284 (-18.7%), from €6,879 to €5,595
- Depreciation +€1,148
up €1,148 (+17.4%), from €6,609 to €7,757
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.
Cash bridge derived
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 | €125,268 | €150,259 | +€24,991 | +20.0% |
| Fixed assets | 21/28 | €29,165 | €23,795 | -€5,370 | -18.4% |
| Tangible fixed assets | 22/27 | €29,160 | €23,790 | -€5,370 | -18.4% |
| Plant, machinery and equipment | 23 | €3,187 | €1,939 | -€1,248 | -39.1% |
| Furniture and vehicles | 24 | €19,022 | €16,220 | -€2,802 | -14.7% |
| Other tangible fixed assets | 26 | €6,952 | €5,631 | -€1,321 | -19.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €96,102 | €126,464 | +€30,362 | +31.6% |
| Amounts receivable within one year | 40/41 | €1,542 | €9,657 | +€8,115 | +526.1% |
| Trade receivables | 40 | €1,542 | €8,638 | +€7,096 | +460.1% |
| Other amounts receivable | 41 | - | €1,019 | +€1,019 | |
| Cash at bank and in hand | 54/58 | €93,257 | €116,243 | +€22,987 | +24.6% |
| Deferred charges and accrued income | 490/1 | €1,303 | €564 | -€740 | -56.8% |
| Total equity and liabilities | 10/49 | €125,268 | €150,259 | +€24,991 | +20.0% |
| Equity | 10/15 | €107,760 | €121,467 | +€13,707 | +12.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,560 | €115,267 | +€13,707 | +13.5% |
| Tax-exempt reserves | 132 | €2,370 | €2,370 | = | 0.0% |
| Distributable reserves | 133 | €99,190 | €112,897 | +€13,707 | +13.8% |
| Amounts payable | 17/49 | €17,508 | €28,792 | +€11,284 | +64.5% |
| Amounts payable within one year | 42/48 | €17,508 | €28,792 | +€11,284 | +64.5% |
| Trade debts | 44 | €7,349 | €18,267 | +€10,918 | +148.6% |
| Suppliers | 440/4 | €7,349 | €18,267 | +€10,918 | +148.6% |
| Taxes, remuneration and social security | 45 | €9,819 | €10,525 | +€705 | +7.2% |
| Taxes | 450/3 | €9,819 | €9,100 | -€719 | -7.3% |
| Remuneration and social security | 454/9 | - | €1,425 | +€1,425 | |
| Other amounts payable | 47/48 | €339 | - | -€339 | |
| Remuneration, social security and pensions | 62 | - | €11,189 | +€11,189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,609 | €7,757 | +€1,148 | +17.4% |
| Other operating charges | 640/8 | €929 | €800 | -€129 | -13.9% |
| Gross operating margin | 9900 | €62,214 | €38,818 | -€23,397 | -37.6% |
| Operating profit (loss) | 9901 | €54,676 | €19,072 | -€35,604 | -65.1% |
| Financial income | 75/76B | €1 | €350 | +€349 | +24566.9% |
| Recurring financial income | 75 | €1 | €350 | +€349 | +24566.9% |
| Financial charges | 65/66B | €127 | €120 | -€7 | -5.8% |
| Recurring financial charges | 65 | €127 | €120 | -€7 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €54,550 | €19,302 | -€35,248 | -64.6% |
| Income taxes | 67/77 | €6,879 | €5,595 | -€1,284 | -18.7% |
| Profit (loss) for the period | 9904 | €47,671 | €13,707 | -€33,963 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,671 | €13,707 | -€33,963 | -71.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.