Abscis: 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.
Abscis
Largest movements
- Tangible fixed assets -€15,569
down €15,569 (-3.2%), from €486,478 to €470,910
of which Land and buildings: -€12,085
- Cash -€14,283
down €14,283 (-79.6%), from €17,949 to €3,666
mainly Net result for the year (-€43,006) and Debts after one year (-€21,287)
- Profit (loss) carried forward -€43,006
down €43,006, from €0 to -€43,006
- Other debts +€24,725
up €24,725 (+19.9%), from €124,079 to €148,804
- Debts after one year -€21,287
down €21,287 (-10.5%), from €203,599 to €182,312
- Trade debts +€9,700
up €9,700 (+310%), from €3,133 to €12,833
- Gross operating margin -€30,340
down €30,340 (-76.2%), from €39,829 to €9,489
- Other operating charges +€1,908
up €1,908 (+51.6%), from €3,699 to €5,607
- Depreciation -€1,777
down €1,777 (-5.6%), from €31,880 to €30,103
- Taxes +€623
up €623 (+194%), from €322 to €945
- Financial charges +€613
up €613 (+4.0%), from €15,228 to €15,842
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 | €524,315 | €490,517 | -€33,798 | -6.4% |
| Fixed assets | 21/28 | €486,925 | €471,356 | -€15,569 | -3.2% |
| Tangible fixed assets | 22/27 | €486,478 | €470,910 | -€15,569 | -3.2% |
| Land and buildings | 22 | €291,538 | €279,453 | -€12,085 | -4.1% |
| Furniture and vehicles | 24 | €572 | €158 | -€414 | -72.4% |
| Other tangible fixed assets | 26 | €194,369 | €191,299 | -€3,070 | -1.6% |
| Financial fixed assets | 28 | €446 | €446 | = | 0.0% |
| Current assets | 29/58 | €37,390 | €19,160 | -€18,229 | -48.8% |
| Amounts receivable within one year | 40/41 | €17,201 | €12,741 | -€4,459 | -25.9% |
| Trade receivables | 40 | €16,888 | €12,614 | -€4,274 | -25.3% |
| Other amounts receivable | 41 | €313 | €128 | -€185 | -59.2% |
| Cash at bank and in hand | 54/58 | €17,949 | €3,666 | -€14,283 | -79.6% |
| Deferred charges and accrued income | 490/1 | €2,240 | €2,753 | +€513 | +22.9% |
| Total equity and liabilities | 10/49 | €524,315 | €490,517 | -€33,798 | -6.4% |
| Equity | 10/15 | €158,159 | €115,152 | -€43,006 | -27.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €145,759 | €145,759 | = | 0.0% |
| Distributable reserves | 133 | €145,759 | €145,759 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€43,006 | -€43,006 | |
| Amounts payable | 17/49 | €366,156 | €375,364 | +€9,208 | +2.5% |
| Amounts payable after more than one year | 17 | €203,599 | €182,312 | -€21,287 | -10.5% |
| Financial debts | 170/4 | €203,599 | €182,312 | -€21,287 | -10.5% |
| Amounts payable within one year | 42/48 | €162,557 | €193,052 | +€30,495 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €21,082 | €21,287 | +€205 | +1.0% |
| Trade debts | 44 | €3,133 | €12,833 | +€9,700 | +310% |
| Suppliers | 440/4 | €3,133 | €12,833 | +€9,700 | +310% |
| Taxes, remuneration and social security | 45 | €14,262 | €10,128 | -€4,135 | -29.0% |
| Taxes | 450/3 | €14,262 | €10,128 | -€4,135 | -29.0% |
| Other amounts payable | 47/48 | €124,079 | €148,804 | +€24,725 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,880 | €30,103 | -€1,777 | -5.6% |
| Other operating charges | 640/8 | €3,699 | €5,607 | +€1,908 | +51.6% |
| Gross operating margin | 9900 | €39,829 | €9,489 | -€30,340 | -76.2% |
| Operating profit (loss) | 9901 | €4,250 | -€26,221 | -€30,471 | |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €15,228 | €15,842 | +€613 | +4.0% |
| Recurring financial charges | 65 | €15,228 | €15,842 | +€613 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,979 | -€42,061 | -€31,082 | -283% |
| Income taxes | 67/77 | €322 | €945 | +€623 | +194% |
| Profit (loss) for the period | 9904 | -€11,301 | -€43,006 | -€31,705 | -281% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,301 | -€43,006 | -€31,705 | -281% |
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 14 October 2026 via checked.be.