ABYSS: 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.
ABYSS
Largest movements
- Receivables within one year +€135,695
up €135,695 (+393%), from €34,531 to €170,225
of which Other amounts receivable: +€142,071
- Cash -€67,244
down €67,244 (-92.4%), from €72,802 to €5,558
mainly Receivables within one year (-€135,695) and Trade debts (-€24,363)
- Tangible fixed assets -€2,913
down €2,913 (-10.6%), from €27,484 to €24,571
of which Furniture and vehicles: -€3,661
- Reserves +€73,890
up €73,890 (+78.3%), from €94,342 to €168,232
- Trade debts -€24,363
down €24,363 (-93.5%), from €26,055 to €1,693
- Debts after one year +€13,353
new in 2025: €13,353
- Current portion of long-term debt +€5,396
new in 2025: €5,396
- Tax, wage and social debts -€4,401
down €4,401 (-46.7%), from €9,417 to €5,017
- Taxes +€20,599
up €20,599 (+219%), from €9,417 to €30,017
- Financial charges -€7,451
down €7,451 (-87.8%), from €8,482 to €1,031
of which Non-recurring financial charges: -€7,963
- Depreciation +€5,678
up €5,678 (+389%), from €1,459 to €7,136
- Other operating charges +€1,769
up €1,769 (+270%), from €655 to €2,425
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 | €136,963 | €201,167 | +€64,204 | +46.9% |
| Fixed assets | 21/28 | €27,484 | €24,571 | -€2,913 | -10.6% |
| Tangible fixed assets | 22/27 | €27,484 | €24,571 | -€2,913 | -10.6% |
| Plant, machinery and equipment | 23 | €1,172 | €1,919 | +€747 | +63.8% |
| Furniture and vehicles | 24 | €26,312 | €22,652 | -€3,661 | -13.9% |
| Current assets | 29/58 | €109,479 | €176,597 | +€67,118 | +61.3% |
| Amounts receivable within one year | 40/41 | €34,531 | €170,225 | +€135,695 | +393% |
| Trade receivables | 40 | €11,000 | €4,624 | -€6,376 | -58.0% |
| Other amounts receivable | 41 | €23,531 | €165,601 | +€142,071 | +604% |
| Cash at bank and in hand | 54/58 | €72,802 | €5,558 | -€67,244 | -92.4% |
| Deferred charges and accrued income | 490/1 | €2,146 | €813 | -€1,333 | -62.1% |
| Total equity and liabilities | 10/49 | €136,963 | €201,167 | +€64,204 | +46.9% |
| Equity | 10/15 | €100,542 | €174,432 | +€73,890 | +73.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,342 | €168,232 | +€73,890 | +78.3% |
| Distributable reserves | 133 | €94,342 | €168,232 | +€73,890 | +78.3% |
| Amounts payable | 17/49 | €36,421 | €26,735 | -€9,686 | -26.6% |
| Amounts payable after more than one year | 17 | - | €13,353 | +€13,353 | |
| Financial debts | 170/4 | - | €13,353 | +€13,353 | |
| Amounts payable within one year | 42/48 | €36,421 | €12,852 | -€23,569 | -64.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,396 | +€5,396 | |
| Financial debts | 43 | €948 | €747 | -€202 | -21.3% |
| Credit institutions | 430/8 | €948 | €747 | -€202 | -21.3% |
| Trade debts | 44 | €26,055 | €1,693 | -€24,363 | -93.5% |
| Suppliers | 440/4 | €26,055 | €1,693 | -€24,363 | -93.5% |
| Taxes, remuneration and social security | 45 | €9,417 | €5,017 | -€4,401 | -46.7% |
| Taxes | 450/3 | €9,417 | €5,017 | -€4,401 | -46.7% |
| Accrued charges and deferred income | 492/3 | - | €531 | +€531 | |
| Non-recurring operating income | 76A | - | €20,837 | +€20,837 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,459 | €7,136 | +€5,678 | +389% |
| Other operating charges | 640/8 | €655 | €2,425 | +€1,769 | +270% |
| Gross operating margin | 9900 | €112,495 | €112,490 | -€4 | 0.0% |
| Operating profit (loss) | 9901 | €110,380 | €102,929 | -€7,451 | -6.8% |
| Financial income | 75/76B | €997 | €2,009 | +€1,011 | +101% |
| Recurring financial income | 75 | €997 | €2,009 | +€1,011 | +101% |
| Financial charges | 65/66B | €8,482 | €1,031 | -€7,451 | -87.8% |
| Recurring financial charges | 65 | €519 | €1,031 | +€512 | +98.6% |
| Non-recurring financial charges | 66B | €7,963 | - | -€7,963 | |
| Profit (loss) for the period before taxes | 9903 | €102,896 | €103,907 | +€1,011 | +1.0% |
| Income taxes | 67/77 | €9,417 | €30,017 | +€20,599 | +219% |
| Profit (loss) for the period | 9904 | €93,478 | €73,890 | -€19,588 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,478 | €73,890 | -€19,588 | -21.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.