ABYSSE: 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.
ABYSSE
Largest movements
- Receivables within one year -€684,345
down €684,345 (-47.3%), from €1.4m to €761,872
of which Trade receivables: -€682,921
- Current investments +€250,000
up €250,000 (+4486.3%), from €5,573 to €255,572
- Cash +€30,488
up €30,488 (+6.0%), from €505,349 to €535,837
mainly Receivables within one year (+€684,345) and Net result for the year (+€46,516)
- Tax, wage and social debts -€168,359
down €168,359 (-67.9%), from €247,940 to €79,581
of which Taxes: -€163,436
- Profit (loss) carried forward -€63,484
down €63,484 (-19.2%), from €330,145 to €266,661
- Trade debts -€53,009
down €53,009 (-14.0%), from €379,823 to €326,814
- Other debts -€41,729
down €41,729 (-5.1%), from €811,593 to €769,863
- Reserves -€39,000
down €39,000 (-19.4%), from €201,500 to €162,500
of which Distributable reserves: -€39,000
- Turnover -€370,406
down €370,406 (-23.5%), from €1.6m to €1.2m
- Gross operating margin -€299,865
down €299,865 (-40.2%), from €746,201 to €446,336
- Taxes -€73,090
down €73,090 (-81.1%), from €90,144 to €17,054
- Purchases and services -€64,894
down €64,894 (-7.7%), from €842,358 to €777,464
- Financial charges -€34,907
down €34,907 (-88.3%), from €39,517 to €4,610
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 | €2,018,996 | €1,631,191 | -€387,805 | -19.2% |
| Fixed assets | 21/28 | €42,701 | €56,729 | +€14,028 | +32.9% |
| Tangible fixed assets | 22/27 | €7,925 | €20,722 | +€12,797 | +161.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €7,925 | €20,722 | +€12,797 | +161.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €34,776 | €36,007 | +€1,231 | +3.5% |
| Current assets | 29/58 | €1,976,295 | €1,574,462 | -€401,833 | -20.3% |
| Amounts receivable within one year | 40/41 | €1,446,216 | €761,872 | -€684,345 | -47.3% |
| Trade receivables | 40 | €1,444,341 | €761,420 | -€682,921 | -47.3% |
| Other amounts receivable | 41 | €1,875 | €451 | -€1,424 | -75.9% |
| Current investments | 50/53 | €5,573 | €255,572 | +€250,000 | +4486.3% |
| Cash at bank and in hand | 54/58 | €505,349 | €535,837 | +€30,488 | +6.0% |
| Deferred charges and accrued income | 490/1 | €19,157 | €21,181 | +€2,024 | +10.6% |
| Total equity and liabilities | 10/49 | €2,018,996 | €1,631,191 | -€387,805 | -19.2% |
| Equity | 10/15 | €538,465 | €435,981 | -€102,484 | -19.0% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Contributions outside capital | 11 | €6,820 | €6,820 | = | 0.0% |
| Other | 1109/19 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €201,500 | €162,500 | -€39,000 | -19.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €201,500 | €162,500 | -€39,000 | -19.4% |
| Profit (loss) carried forward | 14 | €330,145 | €266,661 | -€63,484 | -19.2% |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,480,531 | €1,195,211 | -€285,320 | -19.3% |
| Amounts payable within one year | 42/48 | €1,457,656 | €1,194,559 | -€263,097 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €18,301 | €18,301 | +€0 | 0.0% |
| Trade debts | 44 | €379,823 | €326,814 | -€53,009 | -14.0% |
| Suppliers | 440/4 | €379,823 | €326,814 | -€53,009 | -14.0% |
| Taxes, remuneration and social security | 45 | €247,940 | €79,581 | -€168,359 | -67.9% |
| Taxes | 450/3 | €177,369 | €13,934 | -€163,436 | -92.1% |
| Remuneration and social security | 454/9 | €70,571 | €65,648 | -€4,924 | -7.0% |
| Other amounts payable | 47/48 | €811,593 | €769,863 | -€41,729 | -5.1% |
| Accrued charges and deferred income | 492/3 | €22,875 | €652 | -€22,223 | -97.2% |
| Turnover | 70 | €1,574,492 | €1,204,086 | -€370,406 | -23.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €842,358 | €777,464 | -€64,894 | -7.7% |
| Remuneration, social security and pensions | 62 | €357,397 | €367,986 | +€10,589 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,089 | €5,363 | +€2,273 | +73.6% |
| Other operating charges | 640/8 | €4,974 | €4,807 | -€167 | -3.4% |
| Gross operating margin | 9900 | €746,201 | €446,336 | -€299,865 | -40.2% |
| Operating profit (loss) | 9901 | €380,740 | €68,180 | -€312,560 | -82.1% |
| Financial income | 75/76B | €94 | - | -€94 | |
| Recurring financial income | 75 | €94 | - | -€94 | |
| Financial charges | 65/66B | €39,517 | €4,610 | -€34,907 | -88.3% |
| Recurring financial charges | 65 | €39,517 | €4,610 | -€34,907 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €341,317 | €63,570 | -€277,747 | -81.4% |
| Income taxes | 67/77 | €90,144 | €17,054 | -€73,090 | -81.1% |
| Profit (loss) for the period | 9904 | €251,173 | €46,516 | -€204,657 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €251,173 | €46,516 | -€204,657 | -81.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.