ABRUKO: 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.
ABRUKO
Largest movements
- Cash +€16,516
up €16,516 (+165.0%), from €10,010 to €26,526
mainly Net result for the year (+€15,177) and Depreciation (+€11,446)
- Tangible fixed assets -€11,446
down €11,446 (-24.7%), from €46,308 to €34,862
of which Furniture and vehicles: -€10,800
- Receivables within one year +€2,194
up €2,194 (+51.8%), from €4,236 to €6,430
of which Other amounts receivable: +€3,378
- Reserves +€15,177
up €15,177 (+23.0%), from €65,899 to €81,076
- Debts after one year -€8,581
down €8,581 (-43.3%), from €19,830 to €11,250
- Gross operating margin +€9,193
up €9,193 (+35.4%), from €25,943 to €35,136
- Taxes +€2,751
up €2,751 (+49.1%), from €5,605 to €8,356
- Depreciation +€1,829
up €1,829 (+19.0%), from €9,617 to €11,446
- Financial income +€501
up €501 (+45.6%), from €1,098 to €1,599
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 | €100,738 | €108,267 | +€7,529 | +7.5% |
| Fixed assets | 21/28 | €46,308 | €34,862 | -€11,446 | -24.7% |
| Tangible fixed assets | 22/27 | €46,308 | €34,862 | -€11,446 | -24.7% |
| Plant, machinery and equipment | 23 | €1,279 | €633 | -€646 | -50.5% |
| Furniture and vehicles | 24 | €45,029 | €34,229 | -€10,800 | -24.0% |
| Current assets | 29/58 | €54,430 | €73,405 | +€18,975 | +34.9% |
| Amounts receivable within one year | 40/41 | €4,236 | €6,430 | +€2,194 | +51.8% |
| Trade receivables | 40 | €4,236 | €3,052 | -€1,184 | -27.9% |
| Other amounts receivable | 41 | - | €3,378 | +€3,378 | |
| Current investments | 50/53 | €40,184 | €40,184 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,010 | €26,526 | +€16,516 | +165.0% |
| Deferred charges and accrued income | 490/1 | - | €265 | +€265 | |
| Total equity and liabilities | 10/49 | €100,738 | €108,267 | +€7,529 | +7.5% |
| Equity | 10/15 | €72,099 | €87,276 | +€15,177 | +21.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,899 | €81,076 | +€15,177 | +23.0% |
| Distributable reserves | 133 | €65,899 | €81,076 | +€15,177 | +23.0% |
| Amounts payable | 17/49 | €28,639 | €20,991 | -€7,648 | -26.7% |
| Amounts payable after more than one year | 17 | €19,830 | €11,250 | -€8,581 | -43.3% |
| Financial debts | 170/4 | €19,830 | €11,250 | -€8,581 | -43.3% |
| Amounts payable within one year | 42/48 | €8,808 | €9,741 | +€933 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €8,225 | €8,581 | +€356 | +4.3% |
| Trade debts | 44 | - | €253 | +€253 | |
| Suppliers | 440/4 | - | €253 | +€253 | |
| Advances received on contracts in progress | 46 | €44 | - | -€44 | |
| Taxes, remuneration and social security | 45 | €276 | €907 | +€631 | +228.6% |
| Taxes | 450/3 | €276 | €907 | +€631 | +228.6% |
| Other amounts payable | 47/48 | €263 | - | -€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,617 | €11,446 | +€1,829 | +19.0% |
| Other operating charges | 640/8 | €689 | €629 | -€60 | -8.6% |
| Gross operating margin | 9900 | €25,943 | €35,136 | +€9,193 | +35.4% |
| Operating profit (loss) | 9901 | €15,637 | €23,061 | +€7,423 | +47.5% |
| Financial income | 75/76B | €1,098 | €1,599 | +€501 | +45.6% |
| Recurring financial income | 75 | €1,098 | €1,599 | +€501 | +45.6% |
| Financial charges | 65/66B | €1,122 | €1,126 | +€4 | +0.4% |
| Recurring financial charges | 65 | €1,122 | €1,126 | +€4 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €15,613 | €23,533 | +€7,920 | +50.7% |
| Income taxes | 67/77 | €5,605 | €8,356 | +€2,751 | +49.1% |
| Profit (loss) for the period | 9904 | €10,008 | €15,177 | +€5,169 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,008 | €15,177 | +€5,169 | +51.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.