ABYOO: 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.
ABYOO
Largest movements
- Receivables within one year -€96,405
down €96,405 (-38.1%), from €253,249 to €156,844
of which Trade receivables: -€96,391
- Cash +€89,551
up €89,551 (+20.6%), from €434,900 to €524,452
mainly Receivables within one year (+€96,405) and Net result for the year (+€33,368)
- Tangible fixed assets -€9,169
down €9,169 (-32.9%), from €27,881 to €18,713
- Deferred charges and accrued income -€7,387
down €7,387 (-89.1%), from €8,288 to €901
- Tax, wage and social debts -€52,496
down €52,496 (-81.7%), from €64,280 to €11,784
of which Taxes: -€57,336
- Reserves +€33,368
up €33,368 (+7.4%), from €449,016 to €482,385
of which Distributable reserves: +€33,368
- Gross operating margin -€458,847
down €458,847 (-88.7%), from €517,303 to €58,456
- Taxes -€135,674
down €135,674 (-90.2%), from €150,351 to €14,677
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 | €727,694 | €704,284 | -€23,410 | -3.2% |
| Fixed assets | 21/28 | €31,256 | €22,088 | -€9,169 | -29.3% |
| Intangible fixed assets | 21 | €2,500 | €2,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,881 | €18,713 | -€9,169 | -32.9% |
| Furniture and vehicles | 24 | €27,881 | €18,713 | -€9,169 | -32.9% |
| Financial fixed assets | 28 | €875 | €875 | = | 0.0% |
| Current assets | 29/58 | €696,438 | €682,197 | -€14,241 | -2.0% |
| Amounts receivable within one year | 40/41 | €253,249 | €156,844 | -€96,405 | -38.1% |
| Trade receivables | 40 | €253,235 | €156,843 | -€96,391 | -38.1% |
| Other amounts receivable | 41 | €15 | €1 | -€14 | -96.3% |
| Cash at bank and in hand | 54/58 | €434,900 | €524,452 | +€89,551 | +20.6% |
| Deferred charges and accrued income | 490/1 | €8,288 | €901 | -€7,387 | -89.1% |
| Total equity and liabilities | 10/49 | €727,694 | €704,284 | -€23,410 | -3.2% |
| Equity | 10/15 | €646,377 | €679,745 | +€33,368 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €449,016 | €482,385 | +€33,368 | +7.4% |
| 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 | €447,156 | €480,525 | +€33,368 | +7.5% |
| Profit (loss) carried forward | 14 | €178,760 | €178,760 | = | 0.0% |
| Amounts payable | 17/49 | €81,317 | €24,539 | -€56,778 | -69.8% |
| Amounts payable after more than one year | 17 | €7,250 | €571 | -€6,679 | -92.1% |
| Financial debts | 170/4 | €7,250 | €571 | -€6,679 | -92.1% |
| Amounts payable within one year | 42/48 | €73,986 | €23,957 | -€50,029 | -67.6% |
| Current portion of amounts payable after more than one year | 42 | €6,367 | €6,679 | +€312 | +4.9% |
| Trade debts | 44 | €3,311 | €5,111 | +€1,800 | +54.4% |
| Suppliers | 440/4 | €3,311 | €5,111 | +€1,800 | +54.4% |
| Taxes, remuneration and social security | 45 | €64,280 | €11,784 | -€52,496 | -81.7% |
| Taxes | 450/3 | €64,120 | €6,784 | -€57,336 | -89.4% |
| Remuneration and social security | 454/9 | €160 | €5,000 | +€4,840 | +3025.0% |
| Other amounts payable | 47/48 | €28 | €384 | +€355 | +1251.7% |
| Accrued charges and deferred income | 492/3 | €82 | €11 | -€70 | -86.0% |
| Non-recurring operating income | 76A | €584 | - | -€584 | |
| Remuneration, social security and pensions | 62 | -€671 | - | +€671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,994 | €9,074 | +€81 | +0.9% |
| Other operating charges | 640/8 | €1,165 | €400 | -€766 | -65.7% |
| Gross operating margin | 9900 | €517,303 | €58,456 | -€458,847 | -88.7% |
| Operating profit (loss) | 9901 | €507,815 | €48,982 | -€458,833 | -90.4% |
| Financial income | 75/76B | €718 | €47 | -€671 | -93.4% |
| Recurring financial income | 75 | €718 | €47 | -€671 | -93.4% |
| Financial charges | 65/66B | €1,094 | €984 | -€110 | -10.1% |
| Recurring financial charges | 65 | €1,094 | €890 | -€205 | -18.7% |
| Non-recurring financial charges | 66B | - | €94 | +€94 | |
| Profit (loss) for the period before taxes | 9903 | €507,439 | €48,045 | -€459,394 | -90.5% |
| Income taxes | 67/77 | €150,351 | €14,677 | -€135,674 | -90.2% |
| Profit (loss) for the period | 9904 | €357,088 | €33,368 | -€323,720 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €357,088 | €33,368 | -€323,720 | -90.7% |
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 2 October 2026 via checked.be.