ABSS Analytics: 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.
ABSS Analytics
Largest movements
- Tangible fixed assets +€57,016
new in 2025: €57,016
- Cash +€26,600
up €26,600 (+66.2%), from €40,190 to €66,790
mainly Net result for the year (+€59,013) and Tax, wage and social debts (+€16,362)
- Receivables within one year -€2,696
down €2,696 (-11.8%), from €22,879 to €20,183
of which Other amounts receivable: -€3,497
- Reserves +€59,013
up €59,013 (+133.7%), from €44,135 to €103,148
- Tax, wage and social debts +€16,362
up €16,362 (+118.0%), from €13,871 to €30,233
of which Taxes: +€16,362
- Short-term financial debts +€2,658
new in 2025: €2,658
- Trade debts +€2,591
up €2,591 (+723.7%), from €358 to €2,949
- Gross operating margin +€7,535
up €7,535 (+10.1%), from €74,870 to €82,405
- Taxes +€3,741
up €3,741 (+29.6%), from €12,621 to €16,362
- Depreciation +€3,728
new in 2025: €3,728
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 | €63,364 | €143,988 | +€80,624 | +127.2% |
| Fixed assets | 21/28 | - | €57,016 | +€57,016 | |
| Tangible fixed assets | 22/27 | - | €57,016 | +€57,016 | |
| Furniture and vehicles | 24 | - | €57,016 | +€57,016 | |
| Current assets | 29/58 | €63,364 | €86,973 | +€23,608 | +37.3% |
| Amounts receivable within one year | 40/41 | €22,879 | €20,183 | -€2,696 | -11.8% |
| Trade receivables | 40 | €16,016 | €16,817 | +€801 | +5.0% |
| Other amounts receivable | 41 | €6,863 | €3,366 | -€3,497 | -51.0% |
| Cash at bank and in hand | 54/58 | €40,190 | €66,790 | +€26,600 | +66.2% |
| Deferred charges and accrued income | 490/1 | €295 | €0 | -€295 | -100.0% |
| Total equity and liabilities | 10/49 | €63,364 | €143,988 | +€80,624 | +127.2% |
| Equity | 10/15 | €49,135 | €108,148 | +€59,013 | +120.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,135 | €103,148 | +€59,013 | +133.7% |
| Distributable reserves | 133 | €44,135 | €103,148 | +€59,013 | +133.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €14,229 | €35,840 | +€21,611 | +151.9% |
| Amounts payable within one year | 42/48 | €14,229 | €35,840 | +€21,611 | +151.9% |
| Financial debts | 43 | - | €2,658 | +€2,658 | |
| Credit institutions | 430/8 | - | €2,658 | +€2,658 | |
| Trade debts | 44 | €358 | €2,949 | +€2,591 | +723.7% |
| Suppliers | 440/4 | €358 | €2,949 | +€2,591 | +723.7% |
| Taxes, remuneration and social security | 45 | €13,871 | €30,233 | +€16,362 | +118.0% |
| Taxes | 450/3 | €12,621 | €28,983 | +€16,362 | +129.6% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,728 | +€3,728 | |
| Other operating charges | 640/8 | €2,775 | €2,934 | +€159 | +5.7% |
| Gross operating margin | 9900 | €74,870 | €82,405 | +€7,535 | +10.1% |
| Operating profit (loss) | 9901 | €72,095 | €75,742 | +€3,647 | +5.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €124 | €370 | +€246 | +199.0% |
| Recurring financial charges | 65 | €124 | €370 | +€246 | +199.0% |
| Profit (loss) for the period before taxes | 9903 | €71,972 | €75,375 | +€3,404 | +4.7% |
| Income taxes | 67/77 | €12,621 | €16,362 | +€3,741 | +29.6% |
| Profit (loss) for the period | 9904 | €59,350 | €59,013 | -€337 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,350 | €59,013 | -€337 | -0.6% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.