Abscint: 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.
Abscint
Largest movements
- Intangible fixed assets +€1.6m
up €1.6m (+82.0%), from €1.9m to €3.5m
- Cash +€631,844
up €631,844 (+29.4%), from €2.1m to €2.8m
mainly Contributions, distributions and other (+€1.7m) and Net result for the year (+€363,834)
- Receivables within one year +€379,134
up €379,134 (+198%), from €191,537 to €570,670
of which Other amounts receivable: +€378,380
- Contributions +€1.1m
up €1.1m (+17.0%), from €6.2m to €7.2m
- Investment grants +€672,569
up €672,569 (+205%), from €327,729 to €1.0m
- Profit (loss) carried forward +€363,834
up €363,834 (+11.9%), from -€3.1m to -€2.7m
- Other debts -€355,708
down €355,708 (-99.8%), from €356,534 to €826
- Current portion of long-term debt +€350,000
new in 2025: €350,000
- Gross operating margin +€1.5m
up €1.5m, from -€660,224 to €870,849
- Depreciation -€427,887
down €427,887 (-59.3%), from €721,576 to €293,689
- Financial income -€304,131
down €304,131 (-81.9%), from €371,553 to €67,422
- Staff costs -€49,272
down €49,272 (-13.1%), from €376,742 to €327,470
- Taxes -€9,345
down €9,345 (-18.1%), from -€51,489 to -€60,834
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 | €4,272,401 | €6,849,261 | +€2.6m | +60.3% |
| Formation expenses | 20 | €0 | €2,169 | +€2,169 | |
| Fixed assets | 21/28 | €1,923,136 | €3,493,413 | +€1.6m | +81.7% |
| Intangible fixed assets | 21 | €1,917,912 | €3,490,590 | +€1.6m | +82.0% |
| Tangible fixed assets | 22/27 | €3,964 | €1,563 | -€2,400 | -60.6% |
| Plant, machinery and equipment | 23 | €2,375 | €1,255 | -€1,119 | -47.1% |
| Furniture and vehicles | 24 | €1,589 | €308 | -€1,281 | -80.6% |
| Financial fixed assets | 28 | €1,260 | €1,260 | = | 0.0% |
| Current assets | 29/58 | €2,349,265 | €3,353,679 | +€1.0m | +42.8% |
| Amounts receivable within one year | 40/41 | €191,537 | €570,670 | +€379,134 | +198% |
| Trade receivables | 40 | €2,678 | €3,431 | +€753 | +28.1% |
| Other amounts receivable | 41 | €188,859 | €567,239 | +€378,380 | +200% |
| Cash at bank and in hand | 54/58 | €2,149,043 | €2,780,888 | +€631,844 | +29.4% |
| Deferred charges and accrued income | 490/1 | €8,685 | €2,121 | -€6,563 | -75.6% |
| Total equity and liabilities | 10/49 | €4,272,401 | €6,849,261 | +€2.6m | +60.3% |
| Equity | 10/15 | €3,467,984 | €5,557,750 | +€2.1m | +60.3% |
| Contributions | 10/11 | €6,194,974 | €7,248,337 | +€1.1m | +17.0% |
| Capital | 10 | €6,194,974 | €7,248,337 | +€1.1m | +17.0% |
| Issued capital | 100 | €6,194,974 | €7,248,337 | +€1.1m | +17.0% |
| Profit (loss) carried forward | 14 | -€3,054,719 | -€2,690,885 | +€363,834 | +11.9% |
| Investment grants | 15 | €327,729 | €1,000,298 | +€672,569 | +205% |
| Amounts payable | 17/49 | €804,417 | €1,291,511 | +€487,094 | +60.6% |
| Amounts payable after more than one year | 17 | €140,455 | €428,699 | +€288,244 | +205% |
| Financial debts | 170/4 | €140,455 | €428,699 | +€288,244 | +205% |
| Amounts payable within one year | 42/48 | €663,962 | €862,811 | +€198,850 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | - | €350,000 | +€350,000 | |
| Trade debts | 44 | €264,736 | €483,292 | +€218,556 | +82.6% |
| Suppliers | 440/4 | €264,736 | €483,292 | +€218,556 | +82.6% |
| Taxes, remuneration and social security | 45 | €42,692 | €28,693 | -€13,998 | -32.8% |
| Remuneration and social security | 454/9 | €42,692 | €28,693 | -€13,998 | -32.8% |
| Other amounts payable | 47/48 | €356,534 | €826 | -€355,708 | -99.8% |
| Non-recurring operating income | 76A | - | €1,250,000 | +€1.3m | |
| Remuneration, social security and pensions | 62 | €376,742 | €327,470 | -€49,272 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721,576 | €293,689 | -€427,887 | -59.3% |
| Other operating charges | 640/8 | €0 | €2,196 | +€2,196 | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€660,224 | €870,849 | +€1.5m | |
| Operating profit (loss) | 9901 | -€1,758,542 | €247,495 | +€2.0m | |
| Financial income | 75/76B | €371,553 | €67,422 | -€304,131 | -81.9% |
| Recurring financial income | 75 | €371,553 | €67,422 | -€304,131 | -81.9% |
| Financial charges | 65/66B | €4,946 | €11,918 | +€6,972 | +141% |
| Recurring financial charges | 65 | €4,946 | €11,918 | +€6,972 | +141% |
| Profit (loss) for the period before taxes | 9903 | -€1,391,935 | €302,999 | +€1.7m | |
| Income taxes | 67/77 | -€51,489 | -€60,834 | -€9,345 | -18.1% |
| Profit (loss) for the period | 9904 | -€1,340,445 | €363,834 | +€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,340,445 | €363,834 | +€1.7m |
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 28 October 2026 via checked.be.