ABSTIMMO: 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.
ABSTIMMO
Largest movements
- Tangible fixed assets -€4,775
down €4,775 (-12.1%), from €39,404 to €34,629
- Other debts -€4,587
down €4,587 (-2.6%), from €173,351 to €168,764
- Accrued charges and deferred income +€1,223
new in 2025: €1,223
- Trade debts -€1,043
no longer reported in 2025 (was €1,043)
- Gross operating margin +€3,012
up €3,012 (+115.0%), from €2,618 to €5,630
- Depreciation +€376
up €376 (+8.5%), from €4,400 to €4,775
- Other operating charges +€181
up €181 (+17.3%), from €1,043 to €1,223
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,404 | €34,629 | -€4,775 | -12.1% |
| Fixed assets | 21/28 | €39,404 | €34,629 | -€4,775 | -12.1% |
| Tangible fixed assets | 22/27 | €39,404 | €34,629 | -€4,775 | -12.1% |
| Land and buildings | 22 | €39,404 | €34,629 | -€4,775 | -12.1% |
| Total equity and liabilities | 10/49 | €39,404 | €34,629 | -€4,775 | -12.1% |
| Equity | 10/15 | -€134,989 | -€135,358 | -€369 | -0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,581 | -€153,950 | -€369 | -0.2% |
| Amounts payable | 17/49 | €174,393 | €169,987 | -€4,406 | -2.5% |
| Amounts payable within one year | 42/48 | €174,393 | €168,764 | -€5,630 | -3.2% |
| Trade debts | 44 | €1,043 | - | -€1,043 | |
| Suppliers | 440/4 | €1,043 | - | -€1,043 | |
| Other amounts payable | 47/48 | €173,351 | €168,764 | -€4,587 | -2.6% |
| Accrued charges and deferred income | 492/3 | - | €1,223 | +€1,223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,400 | €4,775 | +€376 | +8.5% |
| Other operating charges | 640/8 | €1,043 | €1,223 | +€181 | +17.3% |
| Gross operating margin | 9900 | €2,618 | €5,630 | +€3,012 | +115.0% |
| Operating profit (loss) | 9901 | -€2,824 | -€369 | +€2,456 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,824 | -€369 | +€2,456 | +86.9% |
| Profit (loss) for the period | 9904 | -€2,824 | -€369 | +€2,456 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,824 | -€369 | +€2,456 | +86.9% |
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 30 September 2026 via checked.be.