ABSURDIA: 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.
ABSURDIA
Largest movements
- Cash -€44,999
down €44,999 (-45.6%), from €98,586 to €53,587
mainly Trade debts (-€57,228) and Tax, wage and social debts (-€4,383)
- Tangible fixed assets -€11,086
down €11,086 (-20.1%), from €55,267 to €44,181
- Current investments -€9,983
down €9,983 (-5.3%), from €188,240 to €178,256
- Receivables within one year +€3,872
up €3,872 (+50.8%), from €7,615 to €11,487
of which Trade receivables: +€5,413
- Trade debts -€57,228
down €57,228 (-98.3%), from €58,208 to €981
- Tax, wage and social debts -€4,383
down €4,383 (-36.9%), from €11,863 to €7,480
- Depreciation +€10,886
up €10,886 (+516%), from €2,109 to €12,996
- Gross operating margin +€4,916
up €4,916 (+56.2%), from €8,750 to €13,666
- Taxes -€1,368
down €1,368 (-46.3%), from €2,952 to €1,584
- Financial charges -€783
down €783 (-92.0%), from €851 to €68
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 | €349,708 | €287,511 | -€62,197 | -17.8% |
| Fixed assets | 21/28 | €55,267 | €44,181 | -€11,086 | -20.1% |
| Tangible fixed assets | 22/27 | €55,267 | €44,181 | -€11,086 | -20.1% |
| Furniture and vehicles | 24 | €55,267 | €44,181 | -€11,086 | -20.1% |
| Current assets | 29/58 | €294,441 | €243,331 | -€51,111 | -17.4% |
| Amounts receivable within one year | 40/41 | €7,615 | €11,487 | +€3,872 | +50.8% |
| Trade receivables | 40 | €5,401 | €10,814 | +€5,413 | +100% |
| Other amounts receivable | 41 | €2,215 | €673 | -€1,541 | -69.6% |
| Current investments | 50/53 | €188,240 | €178,256 | -€9,983 | -5.3% |
| Cash at bank and in hand | 54/58 | €98,586 | €53,587 | -€44,999 | -45.6% |
| Total equity and liabilities | 10/49 | €349,708 | €287,511 | -€62,197 | -17.8% |
| Equity | 10/15 | €279,637 | €279,051 | -€586 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,360 | €43,360 | = | 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 | €41,500 | €41,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,077 | €229,491 | -€586 | -0.3% |
| Amounts payable | 17/49 | €70,071 | €8,461 | -€61,611 | -87.9% |
| Amounts payable within one year | 42/48 | €70,071 | €8,461 | -€61,611 | -87.9% |
| Trade debts | 44 | €58,208 | €981 | -€57,228 | -98.3% |
| Suppliers | 440/4 | €58,208 | €981 | -€57,228 | -98.3% |
| Taxes, remuneration and social security | 45 | €11,863 | €7,480 | -€4,383 | -36.9% |
| Taxes | 450/3 | €11,863 | €7,480 | -€4,383 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €12,996 | +€10,886 | +516% |
| Other operating charges | 640/8 | €638 | €718 | +€80 | +12.6% |
| Gross operating margin | 9900 | €8,750 | €13,666 | +€4,916 | +56.2% |
| Operating profit (loss) | 9901 | €6,003 | -€48 | -€6,050 | |
| Financial income | 75/76B | €1,148 | €1,114 | -€35 | -3.0% |
| Recurring financial income | 75 | €1,148 | €1,114 | -€35 | -3.0% |
| Financial charges | 65/66B | €851 | €68 | -€783 | -92.0% |
| Recurring financial charges | 65 | €851 | €68 | -€783 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €6,300 | €998 | -€5,302 | -84.2% |
| Income taxes | 67/77 | €2,952 | €1,584 | -€1,368 | -46.3% |
| Profit (loss) for the period | 9904 | €3,348 | -€586 | -€3,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,348 | -€586 | -€3,934 |
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 23 October 2026 via checked.be.