ABSTRKT: 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.
ABSTRKT
Largest movements
- Cash -€41,482
down €41,482 (-21.6%), from €192,036 to €150,554
mainly Contributions, distributions and other (-€161,486) and Receivables within one year (-€1,876)
- Reserves -€75,102
down €75,102 (-100.0%), from €75,102 to €0
- Other debts +€28,564
up €28,564 (+21.5%), from €132,922 to €161,486
- Tax, wage and social debts +€7,071
up €7,071 (+241.7%), from €2,925 to €9,997
- Gross operating margin +€9,774
up €9,774 (+9.5%), from €102,854 to €112,628
- Taxes +€3,255
up €3,255 (+15.5%), from €21,022 to €24,277
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 | €212,220 | €172,703 | -€39,517 | -18.6% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €211,970 | €172,453 | -€39,517 | -18.6% |
| Amounts receivable within one year | 40/41 | €17,949 | €19,824 | +€1,876 | +10.4% |
| Trade receivables | 40 | €17,460 | €19,820 | +€2,360 | +13.5% |
| Other amounts receivable | 41 | €488 | €5 | -€484 | -99.1% |
| Cash at bank and in hand | 54/58 | €192,036 | €150,554 | -€41,482 | -21.6% |
| Deferred charges and accrued income | 490/1 | €1,985 | €2,074 | +€90 | +4.5% |
| Total equity and liabilities | 10/49 | €212,220 | €172,703 | -€39,517 | -18.6% |
| Equity | 10/15 | €76,102 | €1,000 | -€75,102 | -98.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €75,102 | €0 | -€75,102 | -100.0% |
| Distributable reserves | 133 | €75,102 | €0 | -€75,102 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €136,118 | €171,703 | +€35,585 | +26.1% |
| Amounts payable within one year | 42/48 | €136,118 | €171,703 | +€35,585 | +26.1% |
| Trade debts | 44 | €270 | €220 | -€50 | -18.5% |
| Suppliers | 440/4 | €270 | €220 | -€50 | -18.5% |
| Taxes, remuneration and social security | 45 | €2,925 | €9,997 | +€7,071 | +241.7% |
| Taxes | 450/3 | €2,925 | €9,997 | +€7,071 | +241.7% |
| Other amounts payable | 47/48 | €132,922 | €161,486 | +€28,564 | +21.5% |
| Other operating charges | 640/8 | €864 | €888 | +€25 | +2.8% |
| Gross operating margin | 9900 | €102,854 | €112,628 | +€9,774 | +9.5% |
| Operating profit (loss) | 9901 | €101,990 | €111,740 | +€9,750 | +9.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,382 | €1,079 | -€302 | -21.9% |
| Recurring financial charges | 65 | €1,382 | €1,079 | -€302 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €100,609 | €110,661 | +€10,052 | +10.0% |
| Income taxes | 67/77 | €21,022 | €24,277 | +€3,255 | +15.5% |
| Profit (loss) for the period | 9904 | €79,587 | €86,384 | +€6,797 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €79,587 | €86,384 | +€6,797 | +8.5% |
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 6 October 2026 via checked.be.