A.B.K.VINS: 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.K.VINS
Largest movements
- Cash -€11,364
down €11,364 (-34.8%), from €32,648 to €21,284
mainly Tax, wage and social debts (-€16,618) and Net result for the year (-€13,903)
- Receivables within one year -€10,213
down €10,213 (-24.5%), from €41,693 to €31,479
of which Trade receivables: -€17,009
- Stocks and contracts +€9,259
up €9,259 (+22.4%), from €41,295 to €50,554
- Tax, wage and social debts -€16,618
down €16,618 (-32.6%), from €50,953 to €34,336
of which Taxes: -€18,190
- Profit (loss) carried forward -€13,903
down €13,903 (-8.3%), from -€166,919 to -€180,822
- Trade debts +€11,945
up €11,945 (+41.4%), from €28,852 to €40,797
- Short-term financial debts +€5,981
up €5,981 (+9.2%), from €65,000 to €70,981
of which Credit institutions: +€5,981
- Gross operating margin -€29,070
down €29,070 (-36.4%), from €79,864 to €50,794
- Taxes -€5,215
down €5,215 (-96.8%), from €5,390 to €174
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 | €117,364 | €104,770 | -€12,595 | -10.7% |
| Fixed assets | 21/28 | €913 | €638 | -€276 | -30.2% |
| Tangible fixed assets | 22/27 | €913 | €638 | -€276 | -30.2% |
| Plant, machinery and equipment | 23 | €913 | €638 | -€276 | -30.2% |
| Current assets | 29/58 | €116,451 | €104,132 | -€12,319 | -10.6% |
| Stocks and contracts in progress | 3 | €41,295 | €50,554 | +€9,259 | +22.4% |
| Stocks | 30/36 | €41,295 | €50,554 | +€9,259 | +22.4% |
| Amounts receivable within one year | 40/41 | €41,693 | €31,479 | -€10,213 | -24.5% |
| Trade receivables | 40 | €23,583 | €6,575 | -€17,009 | -72.1% |
| Other amounts receivable | 41 | €18,110 | €24,905 | +€6,795 | +37.5% |
| Cash at bank and in hand | 54/58 | €32,648 | €21,284 | -€11,364 | -34.8% |
| Deferred charges and accrued income | 490/1 | €814 | €814 | = | 0.0% |
| Total equity and liabilities | 10/49 | €117,364 | €104,770 | -€12,595 | -10.7% |
| Equity | 10/15 | -€98,719 | -€112,622 | -€13,903 | -14.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €62,000 | - | -€62,000 | |
| Other | 1109/19 | €62,000 | - | -€62,000 | |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,919 | -€180,822 | -€13,903 | -8.3% |
| Amounts payable | 17/49 | €216,084 | €217,391 | +€1,308 | +0.6% |
| Amounts payable after more than one year | 17 | €36,393 | €36,393 | = | 0.0% |
| Financial debts | 170/4 | €36,393 | €36,393 | = | 0.0% |
| Amounts payable within one year | 42/48 | €145,023 | €146,330 | +€1,308 | +0.9% |
| Financial debts | 43 | €65,000 | €70,981 | +€5,981 | +9.2% |
| Credit institutions | 430/8 | - | €5,981 | +€5,981 | |
| Other loans | 439 | €65,000 | €65,000 | = | 0.0% |
| Trade debts | 44 | €28,852 | €40,797 | +€11,945 | +41.4% |
| Suppliers | 440/4 | €28,852 | €40,797 | +€11,945 | +41.4% |
| Taxes, remuneration and social security | 45 | €50,953 | €34,336 | -€16,618 | -32.6% |
| Taxes | 450/3 | €39,975 | €21,785 | -€18,190 | -45.5% |
| Remuneration and social security | 454/9 | €10,978 | €12,551 | +€1,572 | +14.3% |
| Other amounts payable | 47/48 | €217 | €217 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €34,668 | €34,668 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €56,592 | €57,302 | +€711 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €276 | -€412 | -59.9% |
| Other operating charges | 640/8 | €1,096 | €1,577 | +€481 | +43.8% |
| Gross operating margin | 9900 | €79,864 | €50,794 | -€29,070 | -36.4% |
| Operating profit (loss) | 9901 | €21,488 | -€8,361 | -€29,849 | |
| Financial income | 75/76B | €1 | €25 | +€23 | +1,670% |
| Recurring financial income | 75 | €1 | €25 | +€23 | +1,670% |
| Financial charges | 65/66B | €5,941 | €5,392 | -€549 | -9.2% |
| Recurring financial charges | 65 | €5,941 | €5,392 | -€549 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €15,548 | -€13,728 | -€29,276 | |
| Income taxes | 67/77 | €5,390 | €174 | -€5,215 | -96.8% |
| Profit (loss) for the period | 9904 | €10,158 | -€13,903 | -€24,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,158 | -€13,903 | -€24,061 |
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 16 October 2026 via checked.be.