DR Q. ABBAS: 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.
DR Q. ABBAS
Largest movements
- Cash -€224,416
down €224,416 (-97.4%), from €230,304 to €5,888
mainly Investment in fixed assets (net) (-€269,386) and Receivables within one year (-€104,189)
- Tangible fixed assets +€203,925
up €203,925 (+108%), from €188,984 to €392,910
of which Land and buildings: +€215,683
- Receivables within one year +€104,189
up €104,189 (+266%), from €39,181 to €143,369
- Current investments +€62,016
new in 2025: €62,016
- Financial fixed assets +€54,040
up €54,040 (+270%), from €20,000 to €74,040
- Profit (loss) carried forward +€247,399
up €247,399 (+103%), from €239,398 to €486,797
- Trade debts -€54,800
down €54,800 (-100.0%), from €54,826 to €26
of which Bills of exchange payable: -€54,768
- Debts after one year -€9,937
down €9,937 (-5.3%), from €189,234 to €179,297
of which Financial debts: -€13,375
- Short-term financial debts +€6,835
new in 2025: €6,835
- Taxes -€24,829
down €24,829 (-38.3%), from €64,768 to €39,939
- Gross operating margin +€10,865
up €10,865 (+3.6%), from €304,333 to €315,199
- Depreciation -€8,273
down €8,273 (-42.0%), from €19,693 to €11,421
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 | €485,021 | €680,905 | +€195,884 | +40.4% |
| Fixed assets | 21/28 | €208,984 | €466,950 | +€257,965 | +123% |
| Tangible fixed assets | 22/27 | €188,984 | €392,910 | +€203,925 | +108% |
| Land and buildings | 22 | €163,861 | €379,544 | +€215,683 | +132% |
| Plant, machinery and equipment | 23 | €2,252 | €4,836 | +€2,584 | +115% |
| Furniture and vehicles | 24 | €22,871 | €8,530 | -€14,341 | -62.7% |
| Financial fixed assets | 28 | €20,000 | €74,040 | +€54,040 | +270% |
| Current assets | 29/58 | €276,036 | €213,955 | -€62,081 | -22.5% |
| Amounts receivable within one year | 40/41 | €39,181 | €143,369 | +€104,189 | +266% |
| Other amounts receivable | 41 | €39,181 | €143,369 | +€104,189 | +266% |
| Current investments | 50/53 | - | €62,016 | +€62,016 | |
| Cash at bank and in hand | 54/58 | €230,304 | €5,888 | -€224,416 | -97.4% |
| Deferred charges and accrued income | 490/1 | €6,552 | €2,682 | -€3,870 | -59.1% |
| Total equity and liabilities | 10/49 | €485,021 | €680,905 | +€195,884 | +40.4% |
| Equity | 10/15 | €240,598 | €487,997 | +€247,399 | +103% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €239,398 | €486,797 | +€247,399 | +103% |
| Amounts payable | 17/49 | €244,423 | €192,908 | -€51,515 | -21.1% |
| Amounts payable after more than one year | 17 | €189,234 | €179,297 | -€9,937 | -5.3% |
| Financial debts | 170/4 | €189,234 | €175,859 | -€13,375 | -7.1% |
| Other amounts payable | 178/9 | - | €3,439 | +€3,439 | |
| Amounts payable within one year | 42/48 | €54,826 | €11,801 | -€43,025 | -78.5% |
| Financial debts | 43 | - | €6,835 | +€6,835 | |
| Credit institutions | 430/8 | - | €6,835 | +€6,835 | |
| Trade debts | 44 | €54,826 | €26 | -€54,800 | -100.0% |
| Suppliers | 440/4 | €58 | €26 | -€32 | -54.7% |
| Bills of exchange payable | 441 | €54,768 | - | -€54,768 | |
| Taxes, remuneration and social security | 45 | - | €4,939 | +€4,939 | |
| Taxes | 450/3 | - | €4,939 | +€4,939 | |
| Accrued charges and deferred income | 492/3 | €363 | €1,810 | +€1,447 | +399% |
| Non-recurring operating income | 76A | - | €3,933 | +€3,933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,693 | €11,421 | -€8,273 | -42.0% |
| Other operating charges | 640/8 | €2,342 | €3,886 | +€1,544 | +65.9% |
| Gross operating margin | 9900 | €304,333 | €315,199 | +€10,865 | +3.6% |
| Operating profit (loss) | 9901 | €282,297 | €299,892 | +€17,594 | +6.2% |
| Financial income | 75/76B | - | €702 | +€702 | |
| Recurring financial income | 75 | - | €702 | +€702 | |
| Financial charges | 65/66B | €10,533 | €13,256 | +€2,723 | +25.9% |
| Recurring financial charges | 65 | €10,533 | €13,256 | +€2,723 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €271,765 | €287,338 | +€15,573 | +5.7% |
| Income taxes | 67/77 | €64,768 | €39,939 | -€24,829 | -38.3% |
| Profit (loss) for the period | 9904 | €206,997 | €247,399 | +€40,403 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €206,997 | €247,399 | +€40,403 | +19.5% |
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 19 October 2026 via checked.be.