A.B.C.S.: 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.
A.B.C.S.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,402
down €1,402 (-4.5%), from -€31,440 to -€32,842
- Trade debts +€1,402
up €1,402 (+64.7%), from €2,166 to €3,568
- Gross operating margin +€2,522
up €2,522 (+64.3%), from -€3,924 to -€1,402
- Other operating charges -€493
down €493 (-100%), from €493 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,256 | €6,256 | = | 0.0% |
| Fixed assets | 21/28 | €6,197 | €6,197 | = | 0.0% |
| Financial fixed assets | 28 | €6,197 | €6,197 | = | 0.0% |
| Current assets | 29/58 | €59 | €59 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59 | €59 | = | 0.0% |
| Total equity and liabilities | 10/49 | €6,256 | €6,256 | = | 0.0% |
| Equity | 10/15 | -€12,848 | -€14,250 | -€1,402 | -10.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,440 | -€32,842 | -€1,402 | -4.5% |
| Amounts payable | 17/49 | €19,104 | €20,506 | +€1,402 | +7.3% |
| Amounts payable within one year | 42/48 | €19,104 | €20,506 | +€1,402 | +7.3% |
| Trade debts | 44 | €2,166 | €3,568 | +€1,402 | +64.7% |
| Suppliers | 440/4 | €2,166 | €3,568 | +€1,402 | +64.7% |
| Other amounts payable | 47/48 | €16,938 | €16,938 | = | 0.0% |
| Other operating charges | 640/8 | €493 | €0 | -€493 | -100% |
| Gross operating margin | 9900 | -€3,924 | -€1,402 | +€2,522 | +64.3% |
| Operating profit (loss) | 9901 | -€4,418 | -€1,402 | +€3,016 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,418 | -€1,402 | +€3,016 | +68.3% |
| Profit (loss) for the period | 9904 | -€4,418 | -€1,402 | +€3,016 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,418 | -€1,402 | +€3,016 | +68.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.