ABYSS 2 SUMMIT: 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 2 SUMMIT
Largest movements
- Tangible fixed assets -€19,928
down €19,928 (-23.7%), from €84,164 to €64,235
of which Furniture and vehicles: -€19,163
- Cash +€11,581
up €11,581 (+29.9%), from €38,778 to €50,359
mainly Other debts (+€232,959) and Net result for the year (+€93,887)
- Receivables within one year +€11,156
up €11,156 (+3.8%), from €291,797 to €302,953
of which Trade receivables: +€21,600
- Stocks and contracts +€7,678
up €7,678 (+24.2%), from €31,683 to €39,361
- Other debts +€232,959
up €232,959 (+178%), from €130,925 to €363,883
- Reserves -€220,045
down €220,045 (-99.0%), from €222,203 to €2,158
of which Distributable reserves: -€220,045
- Tax, wage and social debts +€27,687
up €27,687 (+126%), from €21,929 to €49,616
- Short-term financial debts -€17,005
down €17,005 (-100%), from €17,005 to €0
- Debts after one year -€14,964
down €14,964 (-32.2%), from €46,405 to €31,441
- Gross operating margin -€83,546
down €83,546 (-37.5%), from €222,741 to €139,195
- Financial income -€33,186
down €33,186 (-99.2%), from €33,444 to €258
- Taxes -€26,028
down €26,028 (-56.5%), from €46,028 to €20,000
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 | €461,846 | €469,714 | +€7,868 | +1.7% |
| Fixed assets | 21/28 | €96,607 | €76,635 | -€19,972 | -20.7% |
| Tangible fixed assets | 22/27 | €84,164 | €64,235 | -€19,928 | -23.7% |
| Land and buildings | 22 | €19,041 | €18,276 | -€765 | -4.0% |
| Furniture and vehicles | 24 | €65,123 | €45,959 | -€19,163 | -29.4% |
| Financial fixed assets | 28 | €12,443 | €12,400 | -€43 | -0.3% |
| Current assets | 29/58 | €365,240 | €393,079 | +€27,839 | +7.6% |
| Stocks and contracts in progress | 3 | €31,683 | €39,361 | +€7,678 | +24.2% |
| Stocks | 30/36 | €31,683 | €39,361 | +€7,678 | +24.2% |
| Amounts receivable within one year | 40/41 | €291,797 | €302,953 | +€11,156 | +3.8% |
| Trade receivables | 40 | €42,400 | €64,000 | +€21,600 | +50.9% |
| Other amounts receivable | 41 | €249,397 | €238,953 | -€10,444 | -4.2% |
| Cash at bank and in hand | 54/58 | €38,778 | €50,359 | +€11,581 | +29.9% |
| Deferred charges and accrued income | 490/1 | €2,981 | €406 | -€2,575 | -86.4% |
| Total equity and liabilities | 10/49 | €461,846 | €469,714 | +€7,868 | +1.7% |
| Equity | 10/15 | €228,403 | €8,358 | -€220,045 | -96.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €222,203 | €2,158 | -€220,045 | -99.0% |
| 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 | €220,343 | €298 | -€220,045 | -99.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €233,443 | €461,356 | +€227,913 | +97.6% |
| Amounts payable after more than one year | 17 | €46,405 | €31,441 | -€14,964 | -32.2% |
| Financial debts | 170/4 | €46,405 | €31,441 | -€14,964 | -32.2% |
| Amounts payable within one year | 42/48 | €187,038 | €429,915 | +€242,877 | +130% |
| Current portion of amounts payable after more than one year | 42 | €14,481 | €14,964 | +€483 | +3.3% |
| Financial debts | 43 | €17,005 | €0 | -€17,005 | -100% |
| Credit institutions | 430/8 | €17,005 | €0 | -€17,005 | -100% |
| Trade debts | 44 | €2,698 | €1,452 | -€1,246 | -46.2% |
| Suppliers | 440/4 | €2,698 | €1,452 | -€1,246 | -46.2% |
| Taxes, remuneration and social security | 45 | €21,929 | €49,616 | +€27,687 | +126% |
| Taxes | 450/3 | €21,929 | €49,616 | +€27,687 | +126% |
| Other amounts payable | 47/48 | €130,925 | €363,883 | +€232,959 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,157 | €22,803 | +€646 | +2.9% |
| Other operating charges | 640/8 | €959 | €336 | -€622 | -64.9% |
| Gross operating margin | 9900 | €222,741 | €139,195 | -€83,546 | -37.5% |
| Operating profit (loss) | 9901 | €199,625 | €116,055 | -€83,570 | -41.9% |
| Financial income | 75/76B | €33,444 | €258 | -€33,186 | -99.2% |
| Recurring financial income | 75 | €33,444 | €258 | -€33,186 | -99.2% |
| Financial charges | 65/66B | €3,589 | €2,427 | -€1,162 | -32.4% |
| Recurring financial charges | 65 | €3,589 | €2,427 | -€1,162 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €229,480 | €113,887 | -€115,593 | -50.4% |
| Income taxes | 67/77 | €46,028 | €20,000 | -€26,028 | -56.5% |
| Profit (loss) for the period | 9904 | €183,452 | €93,887 | -€89,565 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €183,452 | €93,887 | -€89,565 | -48.8% |
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 15 October 2026 via checked.be.