ABSAN: 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.
ABSAN
Largest movements
- Cash -€10,195
down €10,195 (-32.3%), from €31,578 to €21,383
mainly Receivables within one year (-€9,718) and Debts after one year (-€5,787)
- Receivables within one year +€9,718
up €9,718 (+13.1%), from €73,963 to €83,682
of which Trade receivables: +€8,210
- Debts after one year -€5,787
down €5,787 (-55.2%), from €10,474 to €4,687
- Reserves +€3,182
up €3,182 (+171%), from €1,860 to €5,042
of which Distributable reserves: +€3,182
- Trade debts +€2,864
up €2,864 (+15.3%), from €18,697 to €21,561
- Other debts -€2,065
no longer reported in 2025 (was €2,065)
- Turnover +€20,351
up €20,351 (+10.6%), from €191,817 to €212,168
- Purchases and services +€19,101
up €19,101 (+14.9%), from €127,910 to €147,011
- Staff costs +€5,958
up €5,958 (+12.6%), from €47,351 to €53,308
- Other operating charges +€3,109
up €3,109 (+827%), from €376 to €3,485
- Financial charges -€2,199
down €2,199 (-41.6%), from €5,288 to €3,088
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 | €105,847 | €105,369 | -€477 | -0.5% |
| Current assets | 29/58 | €105,847 | €105,369 | -€477 | -0.5% |
| Stocks and contracts in progress | 3 | €305 | €305 | = | 0.0% |
| Stocks | 30/36 | €305 | €305 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €73,963 | €83,682 | +€9,718 | +13.1% |
| Trade receivables | 40 | €47,574 | €55,783 | +€8,210 | +17.3% |
| Other amounts receivable | 41 | €26,390 | €27,898 | +€1,509 | +5.7% |
| Cash at bank and in hand | 54/58 | €31,578 | €21,383 | -€10,195 | -32.3% |
| Total equity and liabilities | 10/49 | €105,847 | €105,369 | -€477 | -0.5% |
| Equity | 10/15 | €64,537 | €67,720 | +€3,182 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €5,042 | +€3,182 | +171% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €3,182 | +€3,182 | |
| Profit (loss) carried forward | 14 | €44,077 | €44,077 | = | 0.0% |
| Amounts payable | 17/49 | €41,309 | €37,650 | -€3,660 | -8.9% |
| Amounts payable after more than one year | 17 | €10,474 | €4,687 | -€5,787 | -55.2% |
| Financial debts | 170/4 | €10,474 | €4,687 | -€5,787 | -55.2% |
| Amounts payable within one year | 42/48 | €30,835 | €32,962 | +€2,127 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €5,216 | €5,787 | +€571 | +10.9% |
| Trade debts | 44 | €18,697 | €21,561 | +€2,864 | +15.3% |
| Suppliers | 440/4 | €18,697 | €21,561 | +€2,864 | +15.3% |
| Taxes, remuneration and social security | 45 | €4,857 | €5,614 | +€757 | +15.6% |
| Taxes | 450/3 | €4,236 | €4,809 | +€572 | +13.5% |
| Remuneration and social security | 454/9 | €620 | €805 | +€185 | +29.8% |
| Other amounts payable | 47/48 | €2,065 | - | -€2,065 | |
| Turnover | 70 | €191,817 | €212,168 | +€20,351 | +10.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €127,910 | €147,011 | +€19,101 | +14.9% |
| Remuneration, social security and pensions | 62 | €47,351 | €53,308 | +€5,958 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138 | - | -€138 | |
| Other operating charges | 640/8 | €376 | €3,485 | +€3,109 | +827% |
| Gross operating margin | 9900 | €63,787 | €65,239 | +€1,452 | +2.3% |
| Operating profit (loss) | 9901 | €15,922 | €8,445 | -€7,478 | -47.0% |
| Financial income | 75/76B | €14 | €1 | -€13 | -92.8% |
| Recurring financial income | 75 | €14 | €1 | -€13 | -92.8% |
| Financial charges | 65/66B | €5,288 | €3,088 | -€2,199 | -41.6% |
| Recurring financial charges | 65 | €5,288 | €3,088 | -€2,199 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €10,649 | €5,358 | -€5,291 | -49.7% |
| Income taxes | 67/77 | €2,634 | €2,175 | -€458 | -17.4% |
| Profit (loss) for the period | 9904 | €8,015 | €3,182 | -€4,833 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,015 | €3,182 | -€4,833 | -60.3% |
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 19 October 2026 via checked.be.