ABRATIS: 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.
ABRATIS
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+164.3%), from €864,514 to €2.3m
of which Land and buildings: +€852,062
- Receivables within one year +€30,998
new in 2025: €30,998
of which Trade receivables: +€30,250
- Cash -€24,788
down €24,788 (-75.6%), from €32,789 to €8,000
mainly Investment in fixed assets (net) (-€1.5m) and Net result for the year (-€74,550)
- Debts after one year +€739,357
up €739,357 (+17751.5%), from €4,165 to €743,522
- Other debts +€712,199
up €712,199 (+761.9%), from €93,471 to €805,670
- Profit (loss) carried forward -€74,550
down €74,550 (-86.3%), from €86,430 to €11,880
- Current portion of long-term debt +€30,234
up €30,234 (+183.1%), from €16,516 to €46,750
- Accrued charges and deferred income +€29,040
new in 2025: €29,040
- Depreciation +€63,463
up €63,463 (+334.1%), from €18,996 to €82,460
- Financial charges +€24,391
up €24,391 (+638.8%), from €3,819 to €28,210
- Gross operating margin +€8,634
up €8,634 (+27.9%), from €30,993 to €39,628
- Taxes -€680
no longer reported in 2025 (was €680)
- Other operating charges +€653
up €653 (+22.9%), from €2,855 to €3,508
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 | €903,664 | €2,336,376 | +€1.4m | +158.5% |
| Fixed assets | 21/28 | €864,514 | €2,284,897 | +€1.4m | +164.3% |
| Tangible fixed assets | 22/27 | €864,514 | €2,284,897 | +€1.4m | +164.3% |
| Land and buildings | 22 | €364,763 | €1,216,825 | +€852,062 | +233.6% |
| Furniture and vehicles | 24 | €1,415 | €3,585 | +€2,170 | +153.4% |
| Leasing and similar rights | 25 | €36,699 | €26,226 | -€10,473 | -28.5% |
| Other tangible fixed assets | 26 | €461,637 | €1,038,261 | +€576,625 | +124.9% |
| Current assets | 29/58 | €39,150 | €51,479 | +€12,329 | +31.5% |
| Amounts receivable within one year | 40/41 | - | €30,998 | +€30,998 | |
| Trade receivables | 40 | - | €30,250 | +€30,250 | |
| Other amounts receivable | 41 | - | €748 | +€748 | |
| Cash at bank and in hand | 54/58 | €32,789 | €8,000 | -€24,788 | -75.6% |
| Deferred charges and accrued income | 490/1 | €6,362 | €12,480 | +€6,118 | +96.2% |
| Total equity and liabilities | 10/49 | €903,664 | €2,336,376 | +€1.4m | +158.5% |
| Equity | 10/15 | €785,030 | €710,480 | -€74,550 | -9.5% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €558,600 | €558,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,000 | €14,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €544,600 | €544,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,430 | €11,880 | -€74,550 | -86.3% |
| Amounts payable | 17/49 | €118,634 | €1,625,896 | +€1.5m | +1270.5% |
| Amounts payable after more than one year | 17 | €4,165 | €743,522 | +€739,357 | +17751.5% |
| Financial debts | 170/4 | €4,165 | €743,522 | +€739,357 | +17751.5% |
| Amounts payable within one year | 42/48 | €114,469 | €853,334 | +€738,865 | +645.5% |
| Current portion of amounts payable after more than one year | 42 | €16,516 | €46,750 | +€30,234 | +183.1% |
| Trade debts | 44 | €1,719 | €21 | -€1,698 | -98.8% |
| Suppliers | 440/4 | €1,719 | €21 | -€1,698 | -98.8% |
| Taxes, remuneration and social security | 45 | €2,762 | €892 | -€1,871 | -67.7% |
| Taxes | 450/3 | €2,762 | €892 | -€1,871 | -67.7% |
| Other amounts payable | 47/48 | €93,471 | €805,670 | +€712,199 | +761.9% |
| Accrued charges and deferred income | 492/3 | - | €29,040 | +€29,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,996 | €82,460 | +€63,463 | +334.1% |
| Other operating charges | 640/8 | €2,855 | €3,508 | +€653 | +22.9% |
| Gross operating margin | 9900 | €30,993 | €39,628 | +€8,634 | +27.9% |
| Operating profit (loss) | 9901 | €9,142 | -€46,340 | -€55,482 | |
| Financial income | 75/76B | €63 | - | -€63 | |
| Recurring financial income | 75 | €63 | - | -€63 | |
| Financial charges | 65/66B | €3,819 | €28,210 | +€24,391 | +638.8% |
| Recurring financial charges | 65 | €3,819 | €28,210 | +€24,391 | +638.8% |
| Profit (loss) for the period before taxes | 9903 | €5,386 | -€74,550 | -€79,936 | |
| Income taxes | 67/77 | €680 | - | -€680 | |
| Profit (loss) for the period | 9904 | €4,707 | -€74,550 | -€79,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,707 | -€74,550 | -€79,257 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.