4-ABACUS: what changed
Two fiscal 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.
4-ABACUS
Largest movements
- Receivables within one year +€19,590
up €19,590 (+40.7%), from €48,101 to €67,691
of which Other amounts receivable: +€19,613
- Tangible fixed assets -€8,629
down €8,629 (-31.0%), from €27,797 to €19,168
of which Furniture and vehicles: -€6,000
- Cash -€5,459
down €5,459 (-99.9%), from €5,465 to €7
- Debts after one year -€12,200
down €12,200 (-95.9%), from €12,725 to €526
- Trade debts +€10,119
up €10,119 (+29.6%), from €34,165 to €44,284
- Current portion of long-term debt -€7,819
down €7,819 (-55.6%), from €14,060 to €6,241
- Profit (loss) carried forward +€5,143
up €5,143 (+58.0%), from -€8,872 to -€3,729
- Tax, wage and social debts +€4,991
up €4,991 (+5.7%), from €86,937 to €91,928
- Gross operating margin -€28,388
down €28,388 (-60.1%), from €47,271 to €18,883
- Financial income +€12,852
up €12,852 (+202.8%), from €6,338 to €19,189
- Depreciation -€12,347
down €12,347 (-56.0%), from €22,049 to €9,702
- Other operating charges +€6,173
up €6,173 (+541.4%), from €1,140 to €7,314
- Taxes -€4,959
down €4,959 (-46.0%), from €10,787 to €5,828
From the 2022 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,158 | €237,451 | +€5,293 | +2.3% |
| Fixed assets | 21/28 | €27,797 | €19,618 | -€8,179 | -29.4% |
| Tangible fixed assets | 22/27 | €27,797 | €19,168 | -€8,629 | -31.0% |
| Plant, machinery and equipment | 23 | €15,797 | €13,168 | -€2,629 | -16.6% |
| Furniture and vehicles | 24 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Current assets | 29/58 | €204,361 | €217,833 | +€13,472 | +6.6% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,101 | €67,691 | +€19,590 | +40.7% |
| Trade receivables | 40 | €23 | - | -€23 | |
| Other amounts receivable | 41 | €48,078 | €67,691 | +€19,613 | +40.8% |
| Cash at bank and in hand | 54/58 | €5,465 | €7 | -€5,459 | -99.9% |
| Deferred charges and accrued income | 490/1 | €795 | €136 | -€659 | -82.9% |
| Total equity and liabilities | 10/49 | €232,158 | €237,451 | +€5,293 | +2.3% |
| Equity | 10/15 | €76,917 | €82,060 | +€5,143 | +6.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | - | -€61,500 | |
| Issued capital | 100 | €61,500 | - | -€61,500 | |
| Reserves | 13 | €24,289 | €24,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,409 | €1,409 | = | 0.0% |
| Legal reserve | 130 | €1,409 | - | -€1,409 | |
| Reserves not available under the articles | 1311 | - | €1,409 | +€1,409 | |
| Distributable reserves | 133 | €22,880 | €22,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,872 | -€3,729 | +€5,143 | +58.0% |
| Amounts payable | 17/49 | €155,240 | €155,391 | +€151 | +0.1% |
| Amounts payable after more than one year | 17 | €12,725 | €526 | -€12,200 | -95.9% |
| Financial debts | 170/4 | €12,725 | €526 | -€12,200 | -95.9% |
| Amounts payable within one year | 42/48 | €140,164 | €154,865 | +€14,701 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €14,060 | €6,241 | -€7,819 | -55.6% |
| Financial debts | 43 | €5,002 | €8,782 | +€3,780 | +75.6% |
| Credit institutions | 430/8 | €5,002 | €8,782 | +€3,780 | +75.6% |
| Trade debts | 44 | €34,165 | €44,284 | +€10,119 | +29.6% |
| Suppliers | 440/4 | €34,165 | €44,284 | +€10,119 | +29.6% |
| Taxes, remuneration and social security | 45 | €86,937 | €91,928 | +€4,991 | +5.7% |
| Taxes | 450/3 | €86,937 | €91,928 | +€4,991 | +5.7% |
| Other amounts payable | 47/48 | - | €3,630 | +€3,630 | |
| Accrued charges and deferred income | 492/3 | €2,351 | - | -€2,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,049 | €9,702 | -€12,347 | -56.0% |
| Other operating charges | 640/8 | €1,140 | €7,314 | +€6,173 | +541.4% |
| Non-recurring operating charges | 66A | - | €4,660 | +€4,660 | |
| Gross operating margin | 9900 | €47,271 | €18,883 | -€28,388 | -60.1% |
| Operating profit (loss) | 9901 | €24,082 | -€2,794 | -€26,875 | |
| Financial income | 75/76B | €6,338 | €19,189 | +€12,852 | +202.8% |
| Recurring financial income | 75 | €6,338 | €19,189 | +€12,852 | +202.8% |
| Financial charges | 65/66B | €7,260 | €5,425 | -€1,835 | -25.3% |
| Recurring financial charges | 65 | €7,260 | €5,425 | -€1,835 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €23,159 | €10,971 | -€12,188 | -52.6% |
| Income taxes | 67/77 | €10,787 | €5,828 | -€4,959 | -46.0% |
| Profit (loss) for the period | 9904 | €12,372 | €5,143 | -€7,229 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,372 | €5,143 | -€7,229 | -58.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.