ABSTRACTART: 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.
ABSTRACTART
Largest movements
- Receivables within one year -€6,613
down €6,613 (-47.0%), from €14,058 to €7,445
of which Trade receivables: -€6,798
- Cash -€4,947
down €4,947 (-43.1%), from €11,476 to €6,529
mainly Trade debts (-€12,514) and Net result for the year (-€751)
- Stocks and contracts -€1,240
down €1,240 (-6.8%), from €18,190 to €16,950
- Trade debts -€12,514
down €12,514 (-54.5%), from €22,949 to €10,435
- Profit (loss) carried forward -€751
down €751 (-0.7%), from -€112,166 to -€112,918
- Other debts +€605
up €605 (+0.7%), from €89,372 to €89,977
- Gross operating margin +€15,686
up €15,686, from -€9,716 to €5,969
- Staff costs -€987
down €987 (-14.5%), from €6,804 to €5,817
- Other operating charges +€759
up €759 (+1,702%), from €45 to €803
- Financial charges -€298
down €298 (-74.8%), from €398 to €100
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,234 | €31,648 | -€12,586 | -28.5% |
| Current assets | 29/58 | €44,234 | €31,648 | -€12,586 | -28.5% |
| Stocks and contracts in progress | 3 | €18,190 | €16,950 | -€1,240 | -6.8% |
| Stocks | 30/36 | €18,190 | €16,950 | -€1,240 | -6.8% |
| Amounts receivable within one year | 40/41 | €14,058 | €7,445 | -€6,613 | -47.0% |
| Trade receivables | 40 | €14,058 | €7,261 | -€6,798 | -48.4% |
| Other amounts receivable | 41 | - | €184 | +€184 | |
| Cash at bank and in hand | 54/58 | €11,476 | €6,529 | -€4,947 | -43.1% |
| Deferred charges and accrued income | 490/1 | €510 | €724 | +€215 | +42.1% |
| Total equity and liabilities | 10/49 | €44,234 | €31,648 | -€12,586 | -28.5% |
| Equity | 10/15 | -€68,616 | -€69,368 | -€751 | -1.1% |
| Contributions | 10/11 | €43,550 | €43,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,166 | -€112,918 | -€751 | -0.7% |
| Amounts payable | 17/49 | €112,850 | €101,016 | -€11,835 | -10.5% |
| Amounts payable within one year | 42/48 | €112,850 | €101,016 | -€11,835 | -10.5% |
| Trade debts | 44 | €22,949 | €10,435 | -€12,514 | -54.5% |
| Suppliers | 440/4 | €22,949 | €10,435 | -€12,514 | -54.5% |
| Taxes, remuneration and social security | 45 | €530 | €603 | +€74 | +13.9% |
| Taxes | 450/3 | €530 | - | -€530 | |
| Remuneration and social security | 454/9 | - | €603 | +€603 | |
| Other amounts payable | 47/48 | €89,372 | €89,977 | +€605 | +0.7% |
| Remuneration, social security and pensions | 62 | €6,804 | €5,817 | -€987 | -14.5% |
| Other operating charges | 640/8 | €45 | €803 | +€759 | +1,702% |
| Gross operating margin | 9900 | -€9,716 | €5,969 | +€15,686 | |
| Operating profit (loss) | 9901 | -€16,565 | -€651 | +€15,913 | +96.1% |
| Financial charges | 65/66B | €398 | €100 | -€298 | -74.8% |
| Recurring financial charges | 65 | €398 | €100 | -€298 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,962 | -€751 | +€16,211 | +95.6% |
| Profit (loss) for the period | 9904 | -€16,962 | -€751 | +€16,211 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,962 | -€751 | +€16,211 | +95.6% |
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 25 October 2026 via checked.be.