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
- Cash +€7,618
up €7,618 (+15.7%), from €48,588 to €56,206
mainly Trade debts (+€8,974) and Stocks and contracts (+€4,570)
- Stocks and contracts -€4,570
down €4,570 (-74.7%), from €6,120 to €1,550
- Receivables within one year +€2,888
up €2,888 (+31.4%), from €9,191 to €12,079
of which Trade receivables: +€3,341
- Tangible fixed assets -€1,944
down €1,944 (-21.4%), from €9,066 to €7,123
of which Leasing and similar rights: -€1,278
- Trade debts +€8,974
up €8,974 (+14.8%), from €60,519 to €69,494
- Profit (loss) carried forward -€5,022
down €5,022 (-7.8%), from -€64,674 to -€69,696
- Gross operating margin +€5,396
up €5,396 (+6.0%), from €89,706 to €95,102
- Financial income -€2,529
down €2,529 (-88.3%), from €2,863 to €334
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 | €74,914 | €79,168 | +€4,253 | +5.7% |
| Fixed assets | 21/28 | €9,066 | €7,123 | -€1,944 | -21.4% |
| Tangible fixed assets | 22/27 | €9,066 | €7,123 | -€1,944 | -21.4% |
| Plant, machinery and equipment | 23 | €1,544 | €1,004 | -€540 | -35.0% |
| Furniture and vehicles | 24 | €126 | €0 | -€126 | -100.0% |
| Leasing and similar rights | 25 | €7,396 | €6,119 | -€1,278 | -17.3% |
| Current assets | 29/58 | €65,848 | €72,045 | +€6,197 | +9.4% |
| Stocks and contracts in progress | 3 | €6,120 | €1,550 | -€4,570 | -74.7% |
| Stocks | 30/36 | €6,120 | €1,550 | -€4,570 | -74.7% |
| Amounts receivable within one year | 40/41 | €9,191 | €12,079 | +€2,888 | +31.4% |
| Trade receivables | 40 | €8,738 | €12,079 | +€3,341 | +38.2% |
| Other amounts receivable | 41 | €453 | - | -€453 | |
| Cash at bank and in hand | 54/58 | €48,588 | €56,206 | +€7,618 | +15.7% |
| Deferred charges and accrued income | 490/1 | €1,949 | €2,210 | +€261 | +13.4% |
| Total equity and liabilities | 10/49 | €74,914 | €79,168 | +€4,253 | +5.7% |
| Equity | 10/15 | -€13,513 | -€18,534 | -€5,022 | -37.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €30,710 | €30,710 | = | 0.0% |
| Distributable reserves | 133 | €30,710 | €30,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,674 | -€69,696 | -€5,022 | -7.8% |
| Amounts payable | 17/49 | €88,427 | €97,702 | +€9,275 | +10.5% |
| Amounts payable within one year | 42/48 | €88,427 | €97,702 | +€9,275 | +10.5% |
| Trade debts | 44 | €60,519 | €69,494 | +€8,974 | +14.8% |
| Suppliers | 440/4 | €60,519 | €69,494 | +€8,974 | +14.8% |
| Taxes, remuneration and social security | 45 | €23,103 | €23,404 | +€301 | +1.3% |
| Taxes | 450/3 | €3,413 | €2,626 | -€787 | -23.1% |
| Remuneration and social security | 454/9 | €19,691 | €20,779 | +€1,088 | +5.5% |
| Other amounts payable | 47/48 | €4,804 | €4,804 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €95,796 | €95,715 | -€81 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,383 | €1,944 | -€439 | -18.4% |
| Other operating charges | 640/8 | €1,430 | €1,539 | +€108 | +7.6% |
| Gross operating margin | 9900 | €89,706 | €95,102 | +€5,396 | +6.0% |
| Operating profit (loss) | 9901 | -€9,903 | -€4,095 | +€5,808 | +58.6% |
| Financial income | 75/76B | €2,863 | €334 | -€2,529 | -88.3% |
| Recurring financial income | 75 | €2,863 | €334 | -€2,529 | -88.3% |
| Financial charges | 65/66B | €1,262 | €1,132 | -€130 | -10.3% |
| Recurring financial charges | 65 | €1,262 | €1,132 | -€130 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,302 | -€4,893 | +€3,409 | +41.1% |
| Income taxes | 67/77 | €320 | €129 | -€191 | -59.8% |
| Profit (loss) for the period | 9904 | -€8,622 | -€5,022 | +€3,600 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,622 | -€5,022 | +€3,600 | +41.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.