ABS PUR: 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.
ABS PUR
Largest movements
- Cash -€22,722
down €22,722 (-66.7%), from €34,065 to €11,343
mainly Net result for the year (-€20,098) and Stocks and contracts (-€7,360)
- Stocks and contracts +€7,360
up €7,360 (+4.7%), from €157,990 to €165,350
- Receivables within one year +€5,073
up €5,073 (+18.4%), from €27,516 to €32,588
- Profit (loss) carried forward -€20,098
down €20,098 (-70.6%), from €28,448 to €8,350
- Trade debts +€10,701
up €10,701 (+11.9%), from €90,295 to €100,996
- Other debts -€3,114
down €3,114 (-3.3%), from €93,074 to €89,960
- Tax, wage and social debts +€2,222
up €2,222 (+95.6%), from €2,324 to €4,546
of which Taxes: +€3,140
- Gross operating margin -€14,400
down €14,400 (-821%), from -€1,753 to -€16,153
- Staff costs -€10,003
no longer reported in 2025 (was €10,003)
- Other operating charges +€3,310
up €3,310 (+752%), from €440 to €3,750
- Financial charges -€765
down €765 (-78.6%), from €974 to €209
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 | €219,596 | €209,306 | -€10,290 | -4.7% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €219,571 | €209,281 | -€10,290 | -4.7% |
| Stocks and contracts in progress | 3 | €157,990 | €165,350 | +€7,360 | +4.7% |
| Stocks | 30/36 | €157,990 | €165,350 | +€7,360 | +4.7% |
| Amounts receivable within one year | 40/41 | €27,516 | €32,588 | +€5,073 | +18.4% |
| Trade receivables | 40 | €27,516 | €32,588 | +€5,073 | +18.4% |
| Cash at bank and in hand | 54/58 | €34,065 | €11,343 | -€22,722 | -66.7% |
| Total equity and liabilities | 10/49 | €219,596 | €209,306 | -€10,290 | -4.7% |
| Equity | 10/15 | €33,902 | €13,804 | -€20,098 | -59.3% |
| Reserves | 13 | €5,454 | €5,454 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,594 | €3,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,448 | €8,350 | -€20,098 | -70.6% |
| Amounts payable | 17/49 | €185,694 | €195,502 | +€9,809 | +5.3% |
| Amounts payable within one year | 42/48 | €185,694 | €195,502 | +€9,809 | +5.3% |
| Trade debts | 44 | €90,295 | €100,996 | +€10,701 | +11.9% |
| Suppliers | 440/4 | €90,295 | €100,996 | +€10,701 | +11.9% |
| Taxes, remuneration and social security | 45 | €2,324 | €4,546 | +€2,222 | +95.6% |
| Taxes | 450/3 | €1,406 | €4,546 | +€3,140 | +223% |
| Remuneration and social security | 454/9 | €918 | - | -€918 | |
| Other amounts payable | 47/48 | €93,074 | €89,960 | -€3,114 | -3.3% |
| Non-recurring operating income | 76A | €952 | €152 | -€800 | -84.0% |
| Remuneration, social security and pensions | 62 | €10,003 | - | -€10,003 | |
| Other operating charges | 640/8 | €440 | €3,750 | +€3,310 | +752% |
| Non-recurring operating charges | 66A | €21,919 | - | -€21,919 | |
| Gross operating margin | 9900 | -€1,753 | -€16,153 | -€14,400 | -821% |
| Operating profit (loss) | 9901 | -€34,115 | -€19,903 | +€14,213 | +41.7% |
| Financial income | 75/76B | €96 | €13 | -€83 | -86.6% |
| Recurring financial income | 75 | €96 | €13 | -€83 | -86.6% |
| Financial charges | 65/66B | €974 | €209 | -€765 | -78.6% |
| Recurring financial charges | 65 | €974 | €209 | -€765 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | -€34,993 | -€20,098 | +€14,895 | +42.6% |
| Profit (loss) for the period | 9904 | -€34,993 | -€20,098 | +€14,895 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,993 | -€20,098 | +€14,895 | +42.6% |
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 21 October 2026 via checked.be.