Abrahams Katrijn: 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.
Abrahams Katrijn
Largest movements
- Cash +€61,480
up €61,480 (+52.0%), from €118,132 to €179,612
mainly Net result for the year (+€165,627) and Other debts (+€39,134)
- Deferred charges and accrued income -€20,136
down €20,136 (-88.9%), from €22,654 to €2,518
- Tangible fixed assets -€4,665
down €4,665 (-48.6%), from €9,598 to €4,934
- Other debts +€39,134
up €39,134 (+27.6%), from €141,548 to €180,682
- Tax, wage and social debts -€5,465
down €5,465 (-66.1%), from €8,268 to €2,803
- Trade debts +€3,010
up €3,010 (+4,439%), from €68 to €3,078
- Gross operating margin +€43,989
up €43,989 (+25.0%), from €176,104 to €220,093
- Taxes +€11,535
up €11,535 (+30.1%), from €38,268 to €49,803
- Depreciation -€2,759
down €2,759 (-37.2%), from €7,424 to €4,665
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 | €150,384 | €187,064 | +€36,679 | +24.4% |
| Fixed assets | 21/28 | €9,598 | €4,934 | -€4,665 | -48.6% |
| Tangible fixed assets | 22/27 | €9,598 | €4,934 | -€4,665 | -48.6% |
| Furniture and vehicles | 24 | €9,598 | €4,934 | -€4,665 | -48.6% |
| Current assets | 29/58 | €140,786 | €182,130 | +€41,344 | +29.4% |
| Cash at bank and in hand | 54/58 | €118,132 | €179,612 | +€61,480 | +52.0% |
| Deferred charges and accrued income | 490/1 | €22,654 | €2,518 | -€20,136 | -88.9% |
| Total equity and liabilities | 10/49 | €150,384 | €187,064 | +€36,679 | +24.4% |
| Equity | 10/15 | €500 | €500 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Amounts payable | 17/49 | €149,884 | €186,564 | +€36,679 | +24.5% |
| Amounts payable within one year | 42/48 | €149,884 | €186,564 | +€36,679 | +24.5% |
| Trade debts | 44 | €68 | €3,078 | +€3,010 | +4,439% |
| Suppliers | 440/4 | €68 | €3,078 | +€3,010 | +4,439% |
| Taxes, remuneration and social security | 45 | €8,268 | €2,803 | -€5,465 | -66.1% |
| Taxes | 450/3 | €8,268 | €2,803 | -€5,465 | -66.1% |
| Other amounts payable | 47/48 | €141,548 | €180,682 | +€39,134 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,424 | €4,665 | -€2,759 | -37.2% |
| Other operating charges | 640/8 | €750 | €701 | -€48 | -6.5% |
| Gross operating margin | 9900 | €176,104 | €220,093 | +€43,989 | +25.0% |
| Operating profit (loss) | 9901 | €167,930 | €214,727 | +€46,797 | +27.9% |
| Financial income | 75/76B | €249 | €752 | +€503 | +202% |
| Recurring financial income | 75 | €249 | €752 | +€503 | +202% |
| Financial charges | 65/66B | €45 | €49 | +€4 | +8.7% |
| Recurring financial charges | 65 | €45 | €49 | +€4 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €168,134 | €215,430 | +€47,296 | +28.1% |
| Income taxes | 67/77 | €38,268 | €49,803 | +€11,535 | +30.1% |
| Profit (loss) for the period | 9904 | €129,866 | €165,627 | +€35,761 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €129,866 | €165,627 | +€35,761 | +27.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.