Dr ABSIL Bruno: what changed
Dr ABSIL Bruno
Largest movements
- Receivables after one year -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year -€78,957
down €78,957 (-23.7%), from €333,373 to €254,416
of which Other amounts receivable: -€102,093
- Intangible fixed assets -€59,502
no longer reported in 2025 (was €59,502)
- Tangible fixed assets -€34,302
down €34,302 (-21.3%), from €161,337 to €127,036
- Cash -€18,827
down €18,827 (-99.2%), from €18,976 to €149
mainly Contributions, distributions and other (-€217,647) and Current portion of long-term debt (-€75,123)
- Reserves -€185,997
down €185,997 (-50.4%), from €368,910 to €182,914
- Current portion of long-term debt -€75,123
down €75,123 (-80.5%), from €93,375 to €18,253
- Debts after one year -€18,253
down €18,253 (-15.2%), from €119,883 to €101,631
- Tax, wage and social debts -€12,016
down €12,016 (-16.8%), from €71,714 to €59,697
of which Remuneration and social security: -€7,943
- Gross operating margin -€35,380
down €35,380 (-16.1%), from €219,858 to €184,478
- Depreciation +€13,696
up €13,696 (+17.1%), from €80,108 to €93,804
- Financial income -€5,635
down €5,635 (-26.3%), from €21,416 to €15,780
- Other operating charges -€4,445
down €4,445 (-64.4%), from €6,899 to €2,455
- Financial charges +€4,441
up €4,441 (+92.7%), from €4,791 to €9,233
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €678,153 | €384,378 | -€293,775 | -43.3% |
| Fixed assets | 21/28 | €220,840 | €127,036 | -€93,804 | -42.5% |
| Intangible fixed assets | 21 | €59,502 | - | -€59,502 | |
| Tangible fixed assets | 22/27 | €161,337 | €127,036 | -€34,302 | -21.3% |
| Furniture and vehicles | 24 | €161,337 | €127,036 | -€34,302 | -21.3% |
| Current assets | 29/58 | €457,313 | €257,342 | -€199,971 | -43.7% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Trade receivables | 290 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €333,373 | €254,416 | -€78,957 | -23.7% |
| Trade receivables | 40 | - | €23,136 | +€23,136 | |
| Other amounts receivable | 41 | €333,373 | €231,280 | -€102,093 | -30.6% |
| Cash at bank and in hand | 54/58 | €18,976 | €149 | -€18,827 | -99.2% |
| Deferred charges and accrued income | 490/1 | €4,965 | €2,777 | -€2,187 | -44.1% |
| Total equity and liabilities | 10/49 | €678,153 | €384,378 | -€293,775 | -43.3% |
| Equity | 10/15 | €387,510 | €201,514 | -€185,997 | -48.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €368,910 | €182,914 | -€185,997 | -50.4% |
| Distributable reserves | 133 | €368,910 | €182,914 | -€185,997 | -50.4% |
| Amounts payable | 17/49 | €290,643 | €182,864 | -€107,778 | -37.1% |
| Amounts payable after more than one year | 17 | €119,883 | €101,631 | -€18,253 | -15.2% |
| Financial debts | 170/4 | €119,883 | €101,631 | -€18,253 | -15.2% |
| Amounts payable within one year | 42/48 | €170,651 | €81,234 | -€89,417 | -52.4% |
| Current portion of amounts payable after more than one year | 42 | €93,375 | €18,253 | -€75,123 | -80.5% |
| Trade debts | 44 | €5,562 | €3,284 | -€2,278 | -41.0% |
| Suppliers | 440/4 | €5,562 | €3,284 | -€2,278 | -41.0% |
| Taxes, remuneration and social security | 45 | €71,714 | €59,697 | -€12,016 | -16.8% |
| Taxes | 450/3 | €58,454 | €54,381 | -€4,073 | -7.0% |
| Remuneration and social security | 454/9 | €13,260 | €5,317 | -€7,943 | -59.9% |
| Accrued charges and deferred income | 492/3 | €109 | - | -€109 | |
| Remuneration, social security and pensions | 62 | €36,537 | €34,444 | -€2,093 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,108 | €93,804 | +€13,696 | +17.1% |
| Other operating charges | 640/8 | €6,899 | €2,455 | -€4,445 | -64.4% |
| Gross operating margin | 9900 | €219,858 | €184,478 | -€35,380 | -16.1% |
| Operating profit (loss) | 9901 | €96,313 | €53,776 | -€42,538 | -44.2% |
| Financial income | 75/76B | €21,416 | €15,780 | -€5,635 | -26.3% |
| Recurring financial income | 75 | €21,416 | €15,780 | -€5,635 | -26.3% |
| Financial charges | 65/66B | €4,791 | €9,233 | +€4,441 | +92.7% |
| Recurring financial charges | 65 | €4,791 | €9,233 | +€4,441 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | €112,938 | €60,323 | -€52,614 | -46.6% |
| Income taxes | 67/77 | €32,642 | €28,673 | -€3,969 | -12.2% |
| Profit (loss) for the period | 9904 | €80,296 | €31,650 | -€48,646 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,296 | €31,650 | -€48,646 | -60.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.