Abstractular: 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.
Abstractular
Largest movements
- Cash +€58,091
up €58,091 (+142%), from €40,859 to €98,950
mainly Net result for the year (+€38,204) and Tax, wage and social debts (+€20,455)
- Tangible fixed assets +€2,741
up €2,741 (+453%), from €605 to €3,346
of which Furniture and vehicles: +€3,009
- Profit (loss) carried forward +€37,865
up €37,865 (+158%), from €23,920 to €61,785
- Tax, wage and social debts +€20,455
up €20,455 (+136%), from €15,040 to €35,496
of which Taxes: +€16,396
- Trade debts +€2,476
up €2,476 (+1,478%), from €168 to €2,644
- Gross operating margin +€62,571
up €62,571 (+233%), from €26,822 to €89,393
- Staff costs +€26,609
up €26,609 (+197%), from €13,525 to €40,134
- Taxes +€7,376
up €7,376 (+226%), from €3,261 to €10,637
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 | €42,128 | €103,263 | +€61,135 | +145% |
| Fixed assets | 21/28 | €605 | €3,346 | +€2,741 | +453% |
| Tangible fixed assets | 22/27 | €605 | €3,346 | +€2,741 | +453% |
| Plant, machinery and equipment | 23 | €605 | €336 | -€268 | -44.4% |
| Furniture and vehicles | 24 | - | €3,009 | +€3,009 | |
| Current assets | 29/58 | €41,524 | €99,918 | +€58,394 | +141% |
| Cash at bank and in hand | 54/58 | €40,859 | €98,950 | +€58,091 | +142% |
| Deferred charges and accrued income | 490/1 | €665 | €968 | +€303 | +45.5% |
| Total equity and liabilities | 10/49 | €42,128 | €103,263 | +€61,135 | +145% |
| Equity | 10/15 | €26,920 | €64,785 | +€37,865 | +141% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,920 | €61,785 | +€37,865 | +158% |
| Amounts payable | 17/49 | €15,208 | €38,478 | +€23,270 | +153% |
| Amounts payable within one year | 42/48 | €15,208 | €38,478 | +€23,270 | +153% |
| Trade debts | 44 | €168 | €2,644 | +€2,476 | +1,478% |
| Suppliers | 440/4 | €168 | €2,644 | +€2,476 | +1,478% |
| Taxes, remuneration and social security | 45 | €15,040 | €35,496 | +€20,455 | +136% |
| Taxes | 450/3 | €12,923 | €29,319 | +€16,396 | +127% |
| Remuneration and social security | 454/9 | €2,117 | €6,176 | +€4,059 | +192% |
| Other amounts payable | 47/48 | - | €339 | +€339 | |
| Remuneration, social security and pensions | 62 | €13,525 | €40,134 | +€26,609 | +197% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €419 | +€219 | +110% |
| Gross operating margin | 9900 | €26,822 | €89,393 | +€62,571 | +233% |
| Operating profit (loss) | 9901 | €13,097 | €48,840 | +€35,742 | +273% |
| Financial income | 75/76B | - | €92 | +€92 | |
| Recurring financial income | 75 | - | €92 | +€92 | |
| Financial charges | 65/66B | €71 | €91 | +€20 | +27.8% |
| Recurring financial charges | 65 | €71 | €91 | +€20 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €13,026 | €48,841 | +€35,815 | +275% |
| Income taxes | 67/77 | €3,261 | €10,637 | +€7,376 | +226% |
| Profit (loss) for the period | 9904 | €9,766 | €38,204 | +€28,438 | +291% |
| Profit (loss) for the period to be appropriated | 9905 | €9,766 | €38,204 | +€28,438 | +291% |
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 29 October 2026 via checked.be.