ABRAHAM MANAGEMENT: 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.
ABRAHAM MANAGEMENT
Largest movements
- Cash +€25,820
up €25,820 (+84.4%), from €30,576 to €56,396
mainly Other debts (+€31,917) and Net result for the year (+€13,460)
- Other debts +€31,917
new in 2025: €31,917
- Profit (loss) carried forward -€18,583
no longer reported in 2025 (was €18,583)
- Tax, wage and social debts +€12,879
up €12,879 (+106%), from €12,166 to €25,046
- Turnover -€108,000
no longer reported in 2025 (was €108,000)
- Purchases and services -€92,109
no longer reported in 2025 (was €92,109)
- Taxes +€6,827
up €6,827 (+115%), from €5,931 to €12,758
- Other operating charges -€1,662
down €1,662 (-68.9%), from €2,413 to €750
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 | €32,622 | €58,856 | +€26,234 | +80.4% |
| Fixed assets | 21/28 | - | €400 | +€400 | |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €32,622 | €58,456 | +€25,834 | +79.2% |
| Amounts receivable within one year | 40/41 | - | €411 | +€411 | |
| Other amounts receivable | 41 | - | €411 | +€411 | |
| Cash at bank and in hand | 54/58 | €30,576 | €56,396 | +€25,820 | +84.4% |
| Deferred charges and accrued income | 490/1 | €2,046 | €1,649 | -€397 | -19.4% |
| Total equity and liabilities | 10/49 | €32,622 | €58,856 | +€26,234 | +80.4% |
| Equity | 10/15 | €19,583 | €1,000 | -€18,583 | -94.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,583 | - | -€18,583 | |
| Amounts payable | 17/49 | €13,039 | €57,856 | +€44,817 | +344% |
| Amounts payable within one year | 42/48 | €13,039 | €57,856 | +€44,817 | +344% |
| Trade debts | 44 | €873 | €893 | +€20 | +2.3% |
| Suppliers | 440/4 | €873 | €893 | +€20 | +2.3% |
| Taxes, remuneration and social security | 45 | €12,166 | €25,046 | +€12,879 | +106% |
| Taxes | 450/3 | €12,166 | €25,046 | +€12,879 | +106% |
| Other amounts payable | 47/48 | - | €31,917 | +€31,917 | |
| Turnover | 70 | €108,000 | - | -€108,000 | |
| Non-recurring operating income | 76A | €11,181 | - | -€11,181 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,109 | - | -€92,109 | |
| Other operating charges | 640/8 | €2,413 | €750 | -€1,662 | -68.9% |
| Non-recurring operating charges | 66A | €74 | €105 | +€31 | +42.3% |
| Gross operating margin | 9900 | €27,072 | €27,225 | +€153 | +0.6% |
| Operating profit (loss) | 9901 | €24,586 | €26,370 | +€1,784 | +7.3% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €87 | €151 | +€64 | +74.0% |
| Recurring financial charges | 65 | €87 | €151 | +€64 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €24,514 | €26,219 | +€1,705 | +7.0% |
| Income taxes | 67/77 | €5,931 | €12,758 | +€6,827 | +115% |
| Profit (loss) for the period | 9904 | €18,583 | €13,460 | -€5,122 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,583 | €13,460 | -€5,122 | -27.6% |
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 14 October 2026 via checked.be.