ABSIS: 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.
ABSIS
Largest movements
- Receivables within one year +€16,314
up €16,314 (+8.9%), from €182,479 to €198,794
of which Other amounts receivable: +€11,520
- Cash -€7,904
down €7,904 (-69.4%), from €11,393 to €3,489
mainly Receivables within one year (-€16,314) and Debts after one year (-€5,453)
- Profit (loss) carried forward +€8,342
up €8,342 (+27.9%), from €29,886 to €38,227
- Trade debts +€6,686
up €6,686 (+208.1%), from €3,212 to €9,898
- Debts after one year -€5,453
down €5,453 (-4.9%), from €112,253 to €106,800
- Gross operating margin -€2,624
down €2,624 (-11.7%), from €22,383 to €19,758
- Other operating charges -€1,239
down €1,239 (-92.1%), from €1,345 to €106
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 | €193,872 | €202,283 | +€8,411 | +4.3% |
| Current assets | 29/58 | €193,872 | €202,283 | +€8,411 | +4.3% |
| Amounts receivable within one year | 40/41 | €182,479 | €198,794 | +€16,314 | +8.9% |
| Trade receivables | 40 | €12,839 | €17,634 | +€4,794 | +37.3% |
| Other amounts receivable | 41 | €169,640 | €181,160 | +€11,520 | +6.8% |
| Cash at bank and in hand | 54/58 | €11,393 | €3,489 | -€7,904 | -69.4% |
| Total equity and liabilities | 10/49 | €193,872 | €202,283 | +€8,411 | +4.3% |
| Equity | 10/15 | €63,971 | €72,313 | +€8,342 | +13.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,886 | €38,227 | +€8,342 | +27.9% |
| Amounts payable | 17/49 | €129,901 | €129,970 | +€69 | +0.1% |
| Amounts payable after more than one year | 17 | €112,253 | €106,800 | -€5,453 | -4.9% |
| Financial debts | 170/4 | €112,253 | €106,800 | -€5,453 | -4.9% |
| Amounts payable within one year | 42/48 | €17,648 | €23,170 | +€5,522 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €4,960 | €5,453 | +€493 | +9.9% |
| Trade debts | 44 | €3,212 | €9,898 | +€6,686 | +208.1% |
| Suppliers | 440/4 | €3,212 | €9,898 | +€6,686 | +208.1% |
| Advances received on contracts in progress | 46 | €3,630 | €3,630 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,846 | €4,188 | -€1,658 | -28.4% |
| Taxes | 450/3 | €5,846 | €4,188 | -€1,658 | -28.4% |
| Other operating charges | 640/8 | €1,345 | €106 | -€1,239 | -92.1% |
| Gross operating margin | 9900 | €22,383 | €19,758 | -€2,624 | -11.7% |
| Operating profit (loss) | 9901 | €21,038 | €19,652 | -€1,386 | -6.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €11,425 | €11,313 | -€113 | -1.0% |
| Recurring financial charges | 65 | €11,425 | €11,313 | -€113 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €9,612 | €8,343 | -€1,270 | -13.2% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €9,612 | €8,342 | -€1,271 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,612 | €8,342 | -€1,271 | -13.2% |
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 11 October 2026 via checked.be.