ABSILA: what changed
Two fiscal 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.
ABSILA
Largest movements
- Receivables within one year -€1,200
down €1,200 (-21.5%), from €5,582 to €4,382
of which Trade receivables: -€1,198
- Cash +€985
up €985 (+6.6%), from €15,029 to €16,014
mainly Trade debts (+€1,299) and Receivables within one year (+€1,200)
- Tangible fixed assets -€450
down €450 (-50.1%), from €900 to €449
- Other debts -€2,079
no longer reported in 2025 (was €2,079)
- Trade debts +€1,299
up €1,299 (+805.7%), from €161 to €1,460
- Profit (loss) carried forward +€1,004
up €1,004 (+7.1%), from €14,126 to €15,129
- Tax, wage and social debts -€833
down €833 (-38.9%), from €2,144 to €1,311
- Gross operating margin -€4,843
down €4,843 (-51.1%), from €9,473 to €4,631
- Taxes -€833
down €833 (-38.9%), from €2,144 to €1,311
- Financial charges +€227
up €227 (+15.1%), from €1,502 to €1,730
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 | €21,510 | €20,900 | -€610 | -2.8% |
| Fixed assets | 21/28 | €900 | €449 | -€450 | -50.1% |
| Tangible fixed assets | 22/27 | €900 | €449 | -€450 | -50.1% |
| Furniture and vehicles | 24 | €900 | €449 | -€450 | -50.1% |
| Current assets | 29/58 | €20,610 | €20,451 | -€159 | -0.8% |
| Amounts receivable within one year | 40/41 | €5,582 | €4,382 | -€1,200 | -21.5% |
| Trade receivables | 40 | €4,848 | €3,650 | -€1,198 | -24.7% |
| Other amounts receivable | 41 | €734 | €732 | -€2 | -0.3% |
| Cash at bank and in hand | 54/58 | €15,029 | €16,014 | +€985 | +6.6% |
| Deferred charges and accrued income | 490/1 | - | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €21,510 | €20,900 | -€610 | -2.8% |
| Equity | 10/15 | €17,126 | €18,129 | +€1,004 | +5.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,126 | €15,129 | +€1,004 | +7.1% |
| Amounts payable | 17/49 | €4,385 | €2,771 | -€1,614 | -36.8% |
| Amounts payable within one year | 42/48 | €4,385 | €2,771 | -€1,614 | -36.8% |
| Trade debts | 44 | €161 | €1,460 | +€1,299 | +805.7% |
| Suppliers | 440/4 | €161 | €1,460 | +€1,299 | +805.7% |
| Taxes, remuneration and social security | 45 | €2,144 | €1,311 | -€833 | -38.9% |
| Taxes | 450/3 | €2,144 | €1,311 | -€833 | -38.9% |
| Other amounts payable | 47/48 | €2,079 | - | -€2,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €450 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €136 | -€5 | -3.6% |
| Gross operating margin | 9900 | €9,473 | €4,631 | -€4,843 | -51.1% |
| Operating profit (loss) | 9901 | €8,882 | €4,044 | -€4,838 | -54.5% |
| Financial charges | 65/66B | €1,502 | €1,730 | +€227 | +15.1% |
| Recurring financial charges | 65 | €1,502 | €1,730 | +€227 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €7,379 | €2,315 | -€5,065 | -68.6% |
| Income taxes | 67/77 | €2,144 | €1,311 | -€833 | -38.9% |
| Profit (loss) for the period | 9904 | €5,235 | €1,004 | -€4,232 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,235 | €1,004 | -€4,232 | -80.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.