ABRICASA: 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.
ABRICASA
Largest movements
- Receivables within one year -€34,195
down €34,195 (-33.0%), from €103,497 to €69,301
of which Trade receivables: -€31,639
- Deferred charges and accrued income +€11,221
up €11,221 (+276%), from €4,069 to €15,289
- Intangible fixed assets -€6,560
down €6,560 (-39.2%), from €16,753 to €10,193
- Cash +€2,887
up €2,887 (+1,918%), from €150 to €3,037
mainly Receivables within one year (+€34,195) and Debts after one year (+€18,187)
- Profit (loss) carried forward -€37,932
down €37,932 (-289%), from -€13,148 to -€51,080
- Debts after one year +€18,187
up €18,187 (+87.7%), from €20,735 to €38,922
of which Financial debts: +€24,504
- Tax, wage and social debts -€9,728
down €9,728 (-40.7%), from €23,885 to €14,156
of which Taxes: -€5,667
- Current portion of long-term debt +€5,496
new in 2025: €5,496
- Trade debts -€4,125
down €4,125 (-7.8%), from €53,063 to €48,939
- Gross operating margin -€69,601
down €69,601 (-52.7%), from €132,020 to €62,419
- Staff costs -€20,105
down €20,105 (-20.7%), from €97,334 to €77,229
- Depreciation -€6,350
down €6,350 (-42.0%), from €15,133 to €8,783
- Taxes -€5,821
down €5,821 (-99.7%), from €5,838 to €18
- Financial charges +€4,577
up €4,577 (+99.7%), from €4,588 to €9,165
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 | €128,435 | €101,976 | -€26,458 | -20.6% |
| Fixed assets | 21/28 | €20,719 | €14,348 | -€6,371 | -30.7% |
| Intangible fixed assets | 21 | €16,753 | €10,193 | -€6,560 | -39.2% |
| Tangible fixed assets | 22/27 | €2,676 | €2,865 | +€190 | +7.1% |
| Plant, machinery and equipment | 23 | €1,565 | €489 | -€1,076 | -68.7% |
| Furniture and vehicles | 24 | €689 | - | -€689 | |
| Other tangible fixed assets | 26 | €421 | €2,376 | +€1,955 | +464% |
| Financial fixed assets | 28 | €1,290 | €1,290 | = | 0.0% |
| Current assets | 29/58 | €107,716 | €87,628 | -€20,088 | -18.6% |
| Amounts receivable within one year | 40/41 | €103,497 | €69,301 | -€34,195 | -33.0% |
| Trade receivables | 40 | €100,409 | €68,770 | -€31,639 | -31.5% |
| Other amounts receivable | 41 | €3,088 | €531 | -€2,556 | -82.8% |
| Cash at bank and in hand | 54/58 | €150 | €3,037 | +€2,887 | +1,918% |
| Deferred charges and accrued income | 490/1 | €4,069 | €15,289 | +€11,221 | +276% |
| Total equity and liabilities | 10/49 | €128,435 | €101,976 | -€26,458 | -20.6% |
| Equity | 10/15 | €7,311 | -€30,621 | -€37,932 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,148 | -€51,080 | -€37,932 | -289% |
| Amounts payable | 17/49 | €121,123 | €132,597 | +€11,474 | +9.5% |
| Amounts payable after more than one year | 17 | €20,735 | €38,922 | +€18,187 | +87.7% |
| Financial debts | 170/4 | - | €24,504 | +€24,504 | |
| Other amounts payable | 178/9 | €20,735 | €14,418 | -€6,318 | -30.5% |
| Amounts payable within one year | 42/48 | €99,402 | €93,515 | -€5,887 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,496 | +€5,496 | |
| Financial debts | 43 | €5,208 | €7,060 | +€1,853 | +35.6% |
| Credit institutions | 430/8 | €5,208 | €7,060 | +€1,853 | +35.6% |
| Trade debts | 44 | €53,063 | €48,939 | -€4,125 | -7.8% |
| Suppliers | 440/4 | €53,063 | €48,939 | -€4,125 | -7.8% |
| Taxes, remuneration and social security | 45 | €23,885 | €14,156 | -€9,728 | -40.7% |
| Taxes | 450/3 | €11,627 | €5,960 | -€5,667 | -48.7% |
| Remuneration and social security | 454/9 | €12,257 | €8,196 | -€4,061 | -33.1% |
| Other amounts payable | 47/48 | €17,247 | €17,865 | +€618 | +3.6% |
| Accrued charges and deferred income | 492/3 | €986 | €160 | -€826 | -83.8% |
| Remuneration, social security and pensions | 62 | €97,334 | €77,229 | -€20,105 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,133 | €8,783 | -€6,350 | -42.0% |
| Other operating charges | 640/8 | €2,940 | €6,501 | +€3,561 | +121% |
| Gross operating margin | 9900 | €132,020 | €62,419 | -€69,601 | -52.7% |
| Operating profit (loss) | 9901 | €16,612 | -€30,094 | -€46,706 | |
| Financial income | 75/76B | €1 | €1,344 | +€1,343 | +103,294% |
| Recurring financial income | 75 | €1 | €1,344 | +€1,343 | +103,294% |
| Financial charges | 65/66B | €4,588 | €9,165 | +€4,577 | +99.7% |
| Recurring financial charges | 65 | €4,588 | €9,165 | +€4,577 | +99.7% |
| Profit (loss) for the period before taxes | 9903 | €12,025 | -€37,914 | -€49,940 | |
| Income taxes | 67/77 | €5,838 | €18 | -€5,821 | -99.7% |
| Profit (loss) for the period | 9904 | €6,187 | -€37,932 | -€44,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,187 | -€37,932 | -€44,119 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.