ABSTRACTICUS: 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.
ABSTRACTICUS
Largest movements
- Stocks and contracts -€46,935
down €46,935 (-53.6%), from €87,611 to €40,676
- Deferred charges and accrued income +€3,604
new in 2025: €3,604
- Cash -€2,751
down €2,751 (-14.7%), from €18,726 to €15,976
mainly Net result for the year (-€33,473) and Other debts (-€13,355)
- Profit (loss) carried forward -€33,473
down €33,473 (-79.1%), from -€42,337 to -€75,810
- Other debts -€13,355
down €13,355 (-12.0%), from €111,194 to €97,840
- Trade debts +€7,363
up €7,363 (+384.4%), from €1,915 to €9,279
- Tax, wage and social debts -€7,008
down €7,008 (-68.3%), from €10,262 to €3,254
of which Taxes: -€4,845
- Gross operating margin +€12,510
up €12,510 (+28.1%), from -€44,496 to -€31,986
- Financial income -€3,791
down €3,791 (-72.3%), from €5,246 to €1,454
of which Non-recurring financial income: -€3,569
- Depreciation -€724
down €724 (-64.9%), from €1,115 to €391
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 | €107,528 | €61,055 | -€46,472 | -43.2% |
| Fixed assets | 21/28 | €1,191 | €800 | -€391 | -32.9% |
| Tangible fixed assets | 22/27 | €1,191 | €800 | -€391 | -32.9% |
| Furniture and vehicles | 24 | €1,191 | €800 | -€391 | -32.9% |
| Current assets | 29/58 | €106,337 | €60,256 | -€46,081 | -43.3% |
| Stocks and contracts in progress | 3 | €87,611 | €40,676 | -€46,935 | -53.6% |
| Stocks | 30/36 | €87,611 | €40,676 | -€46,935 | -53.6% |
| Cash at bank and in hand | 54/58 | €18,726 | €15,976 | -€2,751 | -14.7% |
| Deferred charges and accrued income | 490/1 | - | €3,604 | +€3,604 | |
| Total equity and liabilities | 10/49 | €107,528 | €61,055 | -€46,472 | -43.2% |
| Equity | 10/15 | -€15,844 | -€49,317 | -€33,473 | -211.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,893 | €7,893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,033 | €6,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,337 | -€75,810 | -€33,473 | -79.1% |
| Amounts payable | 17/49 | €123,371 | €110,372 | -€12,999 | -10.5% |
| Amounts payable within one year | 42/48 | €123,371 | €110,372 | -€12,999 | -10.5% |
| Trade debts | 44 | €1,915 | €9,279 | +€7,363 | +384.4% |
| Suppliers | 440/4 | €1,915 | €9,279 | +€7,363 | +384.4% |
| Taxes, remuneration and social security | 45 | €10,262 | €3,254 | -€7,008 | -68.3% |
| Taxes | 450/3 | €8,099 | €3,254 | -€4,845 | -59.8% |
| Remuneration and social security | 454/9 | €2,163 | - | -€2,163 | |
| Other amounts payable | 47/48 | €111,194 | €97,840 | -€13,355 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,115 | €391 | -€724 | -64.9% |
| Other operating charges | 640/8 | €1,308 | €1,330 | +€21 | +1.6% |
| Non-recurring operating charges | 66A | - | €637 | +€637 | |
| Gross operating margin | 9900 | -€44,496 | -€31,986 | +€12,510 | +28.1% |
| Operating profit (loss) | 9901 | -€46,919 | -€34,344 | +€12,576 | +26.8% |
| Financial income | 75/76B | €5,246 | €1,454 | -€3,791 | -72.3% |
| Recurring financial income | 75 | €678 | €456 | -€222 | -32.8% |
| Non-recurring financial income | 76B | €4,568 | €999 | -€3,569 | -78.1% |
| Financial charges | 65/66B | €334 | €238 | -€96 | -28.8% |
| Recurring financial charges | 65 | €334 | €238 | -€96 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€42,007 | -€33,127 | +€8,880 | +21.1% |
| Income taxes | 67/77 | €330 | €346 | +€16 | +5.0% |
| Profit (loss) for the period | 9904 | -€42,337 | -€33,473 | +€8,864 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,337 | -€33,473 | +€8,864 | +20.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.