ABRU LINE: 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.
ABRU LINE
Largest movements
- Cash -€125,547
down €125,547 (-95.3%), from €131,685 to €6,138
mainly Trade debts (-€101,212) and Tax, wage and social debts (-€26,831)
- Tangible fixed assets +€13,529
up €13,529 (+180%), from €7,508 to €21,038
- Receivables within one year +€5,016
up €5,016 (+38.4%), from €13,071 to €18,087
of which Trade receivables: +€2,985
- Trade debts -€101,212
down €101,212 (-94.3%), from €107,294 to €6,081
- Tax, wage and social debts -€26,831
down €26,831 (-79.7%), from €33,677 to €6,846
of which Taxes: -€31,096
- Debts after one year +€13,547
new in 2025: €13,547
- Current portion of long-term debt +€6,161
new in 2025: €6,161
- Profit (loss) carried forward +€1,854
up €1,854 (+29.5%), from €6,293 to €8,147
- Depreciation +€5,640
up €5,640 (+378%), from €1,492 to €7,132
- Taxes -€1,087
down €1,087 (-66.2%), from €1,641 to €555
- Gross operating margin +€402
up €402 (+4.2%), from €9,485 to €9,886
- Financial charges +€395
up €395 (+673%), from €59 to €453
- Financial income +€107
new in 2025: €107
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 | €161,264 | €54,783 | -€106,482 | -66.0% |
| Fixed assets | 21/28 | €16,508 | €30,038 | +€13,529 | +82.0% |
| Tangible fixed assets | 22/27 | €7,508 | €21,038 | +€13,529 | +180% |
| Furniture and vehicles | 24 | €7,508 | €21,038 | +€13,529 | +180% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €144,756 | €24,745 | -€120,011 | -82.9% |
| Amounts receivable within one year | 40/41 | €13,071 | €18,087 | +€5,016 | +38.4% |
| Trade receivables | 40 | €13,071 | €16,056 | +€2,985 | +22.8% |
| Other amounts receivable | 41 | - | €2,031 | +€2,031 | |
| Cash at bank and in hand | 54/58 | €131,685 | €6,138 | -€125,547 | -95.3% |
| Deferred charges and accrued income | 490/1 | - | €520 | +€520 | |
| Total equity and liabilities | 10/49 | €161,264 | €54,783 | -€106,482 | -66.0% |
| Equity | 10/15 | €11,293 | €13,147 | +€1,854 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €6,293 | €8,147 | +€1,854 | +29.5% |
| Amounts payable | 17/49 | €149,971 | €41,635 | -€108,335 | -72.2% |
| Amounts payable after more than one year | 17 | - | €13,547 | +€13,547 | |
| Financial debts | 170/4 | - | €13,547 | +€13,547 | |
| Amounts payable within one year | 42/48 | €149,971 | €28,088 | -€121,883 | -81.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,161 | +€6,161 | |
| Trade debts | 44 | €107,294 | €6,081 | -€101,212 | -94.3% |
| Suppliers | 440/4 | €107,294 | €6,081 | -€101,212 | -94.3% |
| Taxes, remuneration and social security | 45 | €33,677 | €6,846 | -€26,831 | -79.7% |
| Taxes | 450/3 | €33,292 | €2,196 | -€31,096 | -93.4% |
| Remuneration and social security | 454/9 | €385 | €4,650 | +€4,265 | +1,108% |
| Other amounts payable | 47/48 | €9,000 | €9,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,492 | €7,132 | +€5,640 | +378% |
| Gross operating margin | 9900 | €9,485 | €9,886 | +€402 | +4.2% |
| Operating profit (loss) | 9901 | €7,993 | €2,754 | -€5,239 | -65.5% |
| Financial income | 75/76B | - | €107 | +€107 | |
| Recurring financial income | 75 | - | €107 | +€107 | |
| Financial charges | 65/66B | €59 | €453 | +€395 | +673% |
| Recurring financial charges | 65 | €59 | €453 | +€395 | +673% |
| Profit (loss) for the period before taxes | 9903 | €7,934 | €2,408 | -€5,526 | -69.6% |
| Income taxes | 67/77 | €1,641 | €555 | -€1,087 | -66.2% |
| Profit (loss) for the period | 9904 | €6,293 | €1,854 | -€4,439 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,293 | €1,854 | -€4,439 | -70.5% |
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 25 October 2026 via checked.be.