ABSTRA: 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.
ABSTRA
Largest movements
- Cash +€76,075
up €76,075 (+126%), from €60,214 to €136,288
mainly Net result for the year (+€71,315) and Depreciation (+€18,562)
- Reserves +€71,315
up €71,315 (+113%), from €63,357 to €134,672
- Tax, wage and social debts +€7,895
up €7,895 (+20.8%), from €37,997 to €45,892
of which Taxes: +€5,082
- Debts after one year -€7,204
down €7,204 (-3.8%), from €191,825 to €184,621
- Other debts +€4,336
up €4,336 (+1,176%), from €369 to €4,705
- Gross operating margin +€48,593
up €48,593 (+47.4%), from €102,492 to €151,085
- Depreciation -€16,953
down €16,953 (-47.7%), from €35,515 to €18,562
- Staff costs +€10,820
up €10,820 (+47.0%), from €23,019 to €33,839
- Taxes +€5,616
up €5,616 (+56.2%), from €10,000 to €15,616
- Other operating charges +€2,617
up €2,617 (+491%), from €533 to €3,150
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.
Derived cash bridge
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 | €307,382 | €381,023 | +€73,641 | +24.0% |
| Fixed assets | 21/28 | €234,051 | €235,998 | +€1,946 | +0.8% |
| Tangible fixed assets | 22/27 | €234,001 | €235,948 | +€1,946 | +0.8% |
| Land and buildings | 22 | €208,522 | €205,831 | -€2,691 | -1.3% |
| Plant, machinery and equipment | 23 | €8,017 | €6,696 | -€1,321 | -16.5% |
| Furniture and vehicles | 24 | €17,462 | €23,421 | +€5,958 | +34.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €73,331 | €145,025 | +€71,694 | +97.8% |
| Amounts receivable within one year | 40/41 | €12,287 | €8,737 | -€3,551 | -28.9% |
| Trade receivables | 40 | €12,287 | €8,379 | -€3,909 | -31.8% |
| Other amounts receivable | 41 | - | €358 | +€358 | |
| Cash at bank and in hand | 54/58 | €60,214 | €136,288 | +€76,075 | +126% |
| Deferred charges and accrued income | 490/1 | €830 | - | -€830 | |
| Total equity and liabilities | 10/49 | €307,382 | €381,023 | +€73,641 | +24.0% |
| Equity | 10/15 | €65,857 | €137,172 | +€71,315 | +108% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €63,357 | €134,672 | +€71,315 | +113% |
| Distributable reserves | 133 | €63,357 | €134,672 | +€71,315 | +113% |
| Amounts payable | 17/49 | €241,526 | €243,851 | +€2,325 | +1.0% |
| Amounts payable after more than one year | 17 | €191,825 | €184,621 | -€7,204 | -3.8% |
| Financial debts | 170/4 | €191,825 | €184,621 | -€7,204 | -3.8% |
| Amounts payable within one year | 42/48 | €49,700 | €59,229 | +€9,529 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €6,911 | €7,204 | +€293 | +4.2% |
| Trade debts | 44 | €4,423 | €1,428 | -€2,995 | -67.7% |
| Suppliers | 440/4 | €4,423 | €1,428 | -€2,995 | -67.7% |
| Taxes, remuneration and social security | 45 | €37,997 | €45,892 | +€7,895 | +20.8% |
| Taxes | 450/3 | €30,507 | €35,589 | +€5,082 | +16.7% |
| Remuneration and social security | 454/9 | €7,491 | €10,304 | +€2,813 | +37.6% |
| Other amounts payable | 47/48 | €369 | €4,705 | +€4,336 | +1,176% |
| Non-recurring operating income | 76A | €219 | - | -€219 | |
| Remuneration, social security and pensions | 62 | €23,019 | €33,839 | +€10,820 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,515 | €18,562 | -€16,953 | -47.7% |
| Other operating charges | 640/8 | €533 | €3,150 | +€2,617 | +491% |
| Gross operating margin | 9900 | €102,492 | €151,085 | +€48,593 | +47.4% |
| Operating profit (loss) | 9901 | €43,424 | €95,533 | +€52,109 | +120% |
| Financial income | 75/76B | €8 | €61 | +€53 | +707% |
| Recurring financial income | 75 | €8 | €61 | +€53 | +707% |
| Financial charges | 65/66B | €10,402 | €8,662 | -€1,740 | -16.7% |
| Recurring financial charges | 65 | €10,402 | €8,662 | -€1,740 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €33,029 | €86,931 | +€53,902 | +163% |
| Income taxes | 67/77 | €10,000 | €15,616 | +€5,616 | +56.2% |
| Profit (loss) for the period | 9904 | €23,029 | €71,315 | +€48,286 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €23,029 | €71,315 | +€48,286 | +210% |
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 18 October 2026 via checked.be.