ABSSIS: 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.
ABSSIS
Largest movements
- Receivables within one year +€228,736
up €228,736 (+70.5%), from €324,432 to €553,168
of which Trade receivables: +€117,746
- Cash -€125,645
down €125,645 (-37.2%), from €337,386 to €211,741
mainly Receivables within one year (-€228,736) and Current portion of long-term debt (-€37,717)
- Financial fixed assets -€30,000
down €30,000 (-30.6%), from €98,000 to €68,000
- Trade debts +€63,596
up €63,596 (+11.5%), from €553,829 to €617,424
- Current portion of long-term debt -€37,717
no longer reported in 2025 (was €37,717)
- Reserves +€28,356
up €28,356 (+3.8%), from €741,202 to €769,558
of which Distributable reserves: +€28,356
- Tax, wage and social debts +€23,430
up €23,430 (+379.1%), from €6,181 to €29,611
of which Remuneration and social security: +€15,873
- Gross operating margin +€107,206
up €107,206 (+67.5%), from €158,926 to €266,132
- Staff costs +€95,309
up €95,309 (+97.6%), from €97,641 to €192,950
- Depreciation -€7,850
down €7,850 (-24.7%), from €31,748 to €23,898
- Write-downs +€6,100
new in 2025: €6,100
- Financial income -€4,127
down €4,127 (-66.9%), from €6,170 to €2,043
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 | €1,347,179 | €1,426,658 | +€79,479 | +5.9% |
| Fixed assets | 21/28 | €680,444 | €656,811 | -€23,633 | -3.5% |
| Tangible fixed assets | 22/27 | €582,444 | €588,811 | +€6,367 | +1.1% |
| Land and buildings | 22 | €577,293 | €586,604 | +€9,311 | +1.6% |
| Plant, machinery and equipment | 23 | €2,806 | €2,031 | -€775 | -27.6% |
| Furniture and vehicles | 24 | €2,346 | €176 | -€2,170 | -92.5% |
| Financial fixed assets | 28 | €98,000 | €68,000 | -€30,000 | -30.6% |
| Current assets | 29/58 | €666,734 | €769,846 | +€103,112 | +15.5% |
| Amounts receivable within one year | 40/41 | €324,432 | €553,168 | +€228,736 | +70.5% |
| Trade receivables | 40 | €280,892 | €398,637 | +€117,746 | +41.9% |
| Other amounts receivable | 41 | €43,540 | €154,530 | +€110,990 | +254.9% |
| Cash at bank and in hand | 54/58 | €337,386 | €211,741 | -€125,645 | -37.2% |
| Deferred charges and accrued income | 490/1 | €4,916 | €4,937 | +€22 | +0.4% |
| Total equity and liabilities | 10/49 | €1,347,179 | €1,426,658 | +€79,479 | +5.9% |
| Equity | 10/15 | €749,202 | €777,558 | +€28,356 | +3.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €741,202 | €769,558 | +€28,356 | +3.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €739,202 | €767,558 | +€28,356 | +3.8% |
| Amounts payable | 17/49 | €597,977 | €649,100 | +€51,123 | +8.5% |
| Amounts payable within one year | 42/48 | €597,727 | €648,323 | +€50,596 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €37,717 | - | -€37,717 | |
| Trade debts | 44 | €553,829 | €617,424 | +€63,596 | +11.5% |
| Suppliers | 440/4 | €553,829 | €617,424 | +€63,596 | +11.5% |
| Taxes, remuneration and social security | 45 | €6,181 | €29,611 | +€23,430 | +379.1% |
| Taxes | 450/3 | €3,974 | €11,531 | +€7,557 | +190.2% |
| Remuneration and social security | 454/9 | €2,207 | €18,080 | +€15,873 | +719.3% |
| Other amounts payable | 47/48 | - | €1,288 | +€1,288 | |
| Accrued charges and deferred income | 492/3 | €250 | €776 | +€527 | +210.9% |
| Non-recurring operating income | 76A | €2,000 | €3,001 | +€1,001 | +50.0% |
| Remuneration, social security and pensions | 62 | €97,641 | €192,950 | +€95,309 | +97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,748 | €23,898 | -€7,850 | -24.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,100 | +€6,100 | |
| Other operating charges | 640/8 | €4,601 | €4,175 | -€427 | -9.3% |
| Gross operating margin | 9900 | €158,926 | €266,132 | +€107,206 | +67.5% |
| Operating profit (loss) | 9901 | €24,936 | €39,010 | +€14,074 | +56.4% |
| Financial income | 75/76B | €6,170 | €2,043 | -€4,127 | -66.9% |
| Recurring financial income | 75 | €6,170 | €2,043 | -€4,127 | -66.9% |
| Financial charges | 65/66B | €2,308 | €3,471 | +€1,163 | +50.4% |
| Recurring financial charges | 65 | €2,308 | €3,471 | +€1,163 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €28,797 | €37,582 | +€8,784 | +30.5% |
| Income taxes | 67/77 | €6,827 | €9,226 | +€2,398 | +35.1% |
| Profit (loss) for the period | 9904 | €21,970 | €28,356 | +€6,386 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,970 | €28,356 | +€6,386 | +29.1% |
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 29 September 2026 via checked.be.