ABSYS CYBORG: 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.
ABSYS CYBORG
Largest movements
- Cash +€944,508
up €944,508 (+302%), from €312,817 to €1.3m
mainly Receivables within one year (+€629,642) and Net result for the year (+€242,531)
- Receivables within one year -€629,642
down €629,642 (-42.7%), from €1.5m to €845,697
of which Other amounts receivable: -€746,459
- Deferred charges and accrued income +€47,065
up €47,065 (+31.6%), from €148,938 to €196,003
- Profit (loss) carried forward +€242,531
up €242,531 (+16.6%), from €1.5m to €1.7m
- Accrued charges and deferred income +€79,787
up €79,787 (+26.6%), from €300,311 to €380,098
- Trade debts +€40,085
up €40,085 (+38.3%), from €104,718 to €144,804
- Financial income +€14,522
up €14,522 (+53.4%), from €27,200 to €41,722
- Gross operating margin -€10,119
down €10,119 (-3.5%), from €291,551 to €281,432
- Staff costs -€5,629
no longer reported in 2024 (was €5,629)
- Taxes +€3,222
up €3,222 (+4.2%), from €77,622 to €80,844
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,937,642 | €2,299,574 | +€361,932 | +18.7% |
| Fixed assets | 21/28 | €549 | €549 | = | 0.0% |
| Financial fixed assets | 28 | €549 | €549 | = | 0.0% |
| Current assets | 29/58 | €1,937,093 | €2,299,025 | +€361,932 | +18.7% |
| Amounts receivable within one year | 40/41 | €1,475,338 | €845,697 | -€629,642 | -42.7% |
| Trade receivables | 40 | €314,868 | €431,686 | +€116,817 | +37.1% |
| Other amounts receivable | 41 | €1,160,470 | €414,011 | -€746,459 | -64.3% |
| Cash at bank and in hand | 54/58 | €312,817 | €1,257,325 | +€944,508 | +302% |
| Deferred charges and accrued income | 490/1 | €148,938 | €196,003 | +€47,065 | +31.6% |
| Total equity and liabilities | 10/49 | €1,937,642 | €2,299,574 | +€361,932 | +18.7% |
| Equity | 10/15 | €1,488,650 | €1,731,181 | +€242,531 | +16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,360 | €22,360 | = | 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 | €20,500 | €20,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,460,090 | €1,702,621 | +€242,531 | +16.6% |
| Amounts payable | 17/49 | €448,992 | €568,393 | +€119,401 | +26.6% |
| Amounts payable within one year | 42/48 | €148,681 | €188,294 | +€39,613 | +26.6% |
| Trade debts | 44 | €104,718 | €144,804 | +€40,085 | +38.3% |
| Suppliers | 440/4 | €104,718 | €144,804 | +€40,085 | +38.3% |
| Advances received on contracts in progress | 46 | €17,916 | €17,916 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €26,046 | €25,574 | -€472 | -1.8% |
| Taxes | 450/3 | €26,046 | €25,574 | -€472 | -1.8% |
| Accrued charges and deferred income | 492/3 | €300,311 | €380,098 | +€79,787 | +26.6% |
| Remuneration, social security and pensions | 62 | €5,629 | - | -€5,629 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,624 | -€1,624 | |
| Other operating charges | 640/8 | €4,010 | €1,341 | -€2,669 | -66.6% |
| Gross operating margin | 9900 | €291,551 | €281,432 | -€10,119 | -3.5% |
| Operating profit (loss) | 9901 | €281,912 | €281,715 | -€198 | -0.1% |
| Financial income | 75/76B | €27,200 | €41,722 | +€14,522 | +53.4% |
| Recurring financial income | 75 | €27,200 | €41,722 | +€14,522 | +53.4% |
| Financial charges | 65/66B | €948 | €63 | -€886 | -93.4% |
| Recurring financial charges | 65 | €948 | €63 | -€886 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €308,164 | €323,374 | +€15,210 | +4.9% |
| Income taxes | 67/77 | €77,622 | €80,844 | +€3,222 | +4.2% |
| Profit (loss) for the period | 9904 | €230,542 | €242,531 | +€11,988 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €230,542 | €242,531 | +€11,988 | +5.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.