A&B MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash -€6
no longer reported in 2024 (was €6)
mainly Net result for the year (-€404) and Debts after one year (-€242)
- Short-term financial debts +€840
new in 2024: €840
- Profit (loss) carried forward -€404
down €404 (-1.6%), from -€25,892 to -€26,296
- Debts after one year -€242
down €242 (-1.1%), from €22,915 to €22,673
- Trade debts -€200
down €200 (-50.0%), from €400 to €200
- Gross operating margin +€8,851
no longer reported in 2024 (was -€8,851)
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.
Cash bridge derived
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 | - | -€6 | |
| Current assets | 29/58 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €6 | - | -€6 | |
| Total equity and liabilities | 10/49 | €6 | €0 | -€6 | -100.0% |
| Equity | 10/15 | -€23,892 | -€24,296 | -€404 | -1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,892 | -€26,296 | -€404 | -1.6% |
| Amounts payable | 17/49 | €23,898 | €24,296 | +€398 | +1.7% |
| Amounts payable after more than one year | 17 | €22,915 | €22,673 | -€242 | -1.1% |
| Financial debts | 170/4 | €22,915 | €22,673 | -€242 | -1.1% |
| Amounts payable within one year | 42/48 | €983 | €1,623 | +€640 | +65.1% |
| Financial debts | 43 | - | €840 | +€840 | |
| Credit institutions | 430/8 | - | €840 | +€840 | |
| Trade debts | 44 | €400 | €200 | -€200 | -50.0% |
| Suppliers | 440/4 | €400 | €200 | -€200 | -50.0% |
| Taxes, remuneration and social security | 45 | €583 | €583 | = | 0.0% |
| Taxes | 450/3 | €583 | €583 | = | 0.0% |
| Gross operating margin | 9900 | -€8,851 | - | +€8,851 | |
| Operating profit (loss) | 9901 | -€8,851 | - | +€8,851 | |
| Financial charges | 65/66B | €385 | €404 | +€19 | +4.9% |
| Recurring financial charges | 65 | €385 | €404 | +€19 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,236 | -€404 | +€8,832 | +95.6% |
| Profit (loss) for the period | 9904 | -€9,236 | -€404 | +€8,832 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,236 | -€404 | +€8,832 | +95.6% |
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 10 October 2026 via checked.be.