ABRUKO: 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.
ABRUKO
Largest movements
- Cash +€22,276
up €22,276 (+84.0%), from €26,526 to €48,802
mainly Net result for the year (+€24,410) and Depreciation (+€11,433)
- Tangible fixed assets -€11,433
down €11,433 (-32.8%), from €34,862 to €23,429
of which Furniture and vehicles: -€10,800
- Current investments +€5,139
up €5,139 (+12.8%), from €40,184 to €45,323
- Receivables within one year +€2,543
up €2,543 (+39.5%), from €6,430 to €8,973
of which Trade receivables: +€2,785
- Reserves +€24,410
up €24,410 (+30.1%), from €81,076 to €105,486
- Debts after one year -€8,952
down €8,952 (-79.6%), from €11,250 to €2,298
- Trade debts +€1,540
up €1,540 (+609%), from €253 to €1,793
- Gross operating margin +€7,634
up €7,634 (+21.7%), from €35,136 to €42,770
- Financial income +€5,708
up €5,708 (+357%), from €1,599 to €7,307
of which Non-recurring financial income: +€6,054
- Taxes +€3,530
up €3,530 (+42.2%), from €8,356 to €11,886
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,267 | €126,792 | +€18,525 | +17.1% |
| Fixed assets | 21/28 | €34,862 | €23,429 | -€11,433 | -32.8% |
| Tangible fixed assets | 22/27 | €34,862 | €23,429 | -€11,433 | -32.8% |
| Plant, machinery and equipment | 23 | €633 | - | -€633 | |
| Furniture and vehicles | 24 | €34,229 | €23,429 | -€10,800 | -31.6% |
| Current assets | 29/58 | €73,405 | €103,363 | +€29,958 | +40.8% |
| Amounts receivable within one year | 40/41 | €6,430 | €8,973 | +€2,543 | +39.5% |
| Trade receivables | 40 | €3,052 | €5,837 | +€2,785 | +91.2% |
| Other amounts receivable | 41 | €3,378 | €3,136 | -€242 | -7.2% |
| Current investments | 50/53 | €40,184 | €45,323 | +€5,139 | +12.8% |
| Cash at bank and in hand | 54/58 | €26,526 | €48,802 | +€22,276 | +84.0% |
| Deferred charges and accrued income | 490/1 | €265 | €265 | = | 0.0% |
| Total equity and liabilities | 10/49 | €108,267 | €126,792 | +€18,525 | +17.1% |
| Equity | 10/15 | €87,276 | €111,686 | +€24,410 | +28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,076 | €105,486 | +€24,410 | +30.1% |
| Distributable reserves | 133 | €81,076 | €105,486 | +€24,410 | +30.1% |
| Amounts payable | 17/49 | €20,991 | €15,106 | -€5,885 | -28.0% |
| Amounts payable after more than one year | 17 | €11,250 | €2,298 | -€8,952 | -79.6% |
| Financial debts | 170/4 | €11,250 | €2,298 | -€8,952 | -79.6% |
| Amounts payable within one year | 42/48 | €9,741 | €12,808 | +€3,067 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €8,581 | €8,952 | +€371 | +4.3% |
| Trade debts | 44 | €253 | €1,793 | +€1,540 | +609% |
| Suppliers | 440/4 | €253 | €1,793 | +€1,540 | +609% |
| Taxes, remuneration and social security | 45 | €907 | €2,063 | +€1,156 | +127% |
| Taxes | 450/3 | €907 | €2,063 | +€1,156 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,446 | €11,433 | -€13 | -0.1% |
| Other operating charges | 640/8 | €629 | €951 | +€322 | +51.1% |
| Gross operating margin | 9900 | €35,136 | €42,770 | +€7,634 | +21.7% |
| Operating profit (loss) | 9901 | €23,061 | €30,386 | +€7,326 | +31.8% |
| Financial income | 75/76B | €1,599 | €7,307 | +€5,708 | +357% |
| Recurring financial income | 75 | €1,599 | €1,253 | -€346 | -21.6% |
| Non-recurring financial income | 76B | - | €6,054 | +€6,054 | |
| Financial charges | 65/66B | €1,126 | €1,398 | +€271 | +24.1% |
| Recurring financial charges | 65 | €1,126 | €1,398 | +€271 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €23,533 | €36,296 | +€12,762 | +54.2% |
| Income taxes | 67/77 | €8,356 | €11,886 | +€3,530 | +42.2% |
| Profit (loss) for the period | 9904 | €15,177 | €24,410 | +€9,233 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,177 | €24,410 | +€9,233 | +60.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.