AB CONCEPT SOLUTION: 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.
AB CONCEPT SOLUTION
Largest movements
- Cash +€45,028
up €45,028 (+176.1%), from €25,570 to €70,598
mainly Net result for the year (+€22,590) and Tax, wage and social debts (+€13,158)
- Receivables within one year -€8,442
down €8,442 (-35.4%), from €23,880 to €15,438
of which Other amounts receivable: -€6,410
- Tangible fixed assets -€5,312
down €5,312 (-13.1%), from €40,433 to €35,121
of which Furniture and vehicles: -€9,701
- Reserves +€22,590
new in 2024: €22,590
- Tax, wage and social debts +€13,158
up €13,158 (+127.1%), from €10,351 to €23,509
of which Taxes: +€11,024
- Other debts -€8,357
down €8,357 (-28.6%), from €29,252 to €20,895
- Trade debts +€3,883
up €3,883 (+37.0%), from €10,503 to €14,386
- Depreciation +€5,430
up €5,430 (+119.1%), from €4,561 to €9,991
- Gross operating margin -€5,142
down €5,142 (-10.4%), from €49,345 to €44,203
- Taxes +€2,847
up €2,847 (+34.8%), from €8,177 to €11,024
- Other operating charges -€1,624
down €1,624 (-91.6%), from €1,773 to €149
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 | €89,883 | €121,157 | +€31,274 | +34.8% |
| Fixed assets | 21/28 | €40,433 | €35,121 | -€5,312 | -13.1% |
| Tangible fixed assets | 22/27 | €40,433 | €35,121 | -€5,312 | -13.1% |
| Plant, machinery and equipment | 23 | - | €4,389 | +€4,389 | |
| Furniture and vehicles | 24 | €40,433 | €30,732 | -€9,701 | -24.0% |
| Current assets | 29/58 | €49,450 | €86,036 | +€36,586 | +74.0% |
| Amounts receivable within one year | 40/41 | €23,880 | €15,438 | -€8,442 | -35.4% |
| Trade receivables | 40 | €17,200 | €15,168 | -€2,032 | -11.8% |
| Other amounts receivable | 41 | €6,680 | €270 | -€6,410 | -96.0% |
| Cash at bank and in hand | 54/58 | €25,570 | €70,598 | +€45,028 | +176.1% |
| Total equity and liabilities | 10/49 | €89,883 | €121,157 | +€31,274 | +34.8% |
| Equity | 10/15 | €39,777 | €62,367 | +€22,590 | +56.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €22,590 | +€22,590 | |
| Distributable reserves | 133 | - | €22,590 | +€22,590 | |
| Profit (loss) carried forward | 14 | €34,777 | €34,777 | = | 0.0% |
| Amounts payable | 17/49 | €50,106 | €58,790 | +€8,684 | +17.3% |
| Amounts payable within one year | 42/48 | €50,106 | €58,790 | +€8,684 | +17.3% |
| Trade debts | 44 | €10,503 | €14,386 | +€3,883 | +37.0% |
| Suppliers | 440/4 | €10,503 | €14,386 | +€3,883 | +37.0% |
| Taxes, remuneration and social security | 45 | €10,351 | €23,509 | +€13,158 | +127.1% |
| Taxes | 450/3 | €10,351 | €21,375 | +€11,024 | +106.5% |
| Remuneration and social security | 454/9 | - | €2,134 | +€2,134 | |
| Other amounts payable | 47/48 | €29,252 | €20,895 | -€8,357 | -28.6% |
| Remuneration, social security and pensions | 62 | - | €242 | +€242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,561 | €9,991 | +€5,430 | +119.1% |
| Other operating charges | 640/8 | €1,773 | €149 | -€1,624 | -91.6% |
| Gross operating margin | 9900 | €49,345 | €44,203 | -€5,142 | -10.4% |
| Operating profit (loss) | 9901 | €43,011 | €33,821 | -€9,190 | -21.4% |
| Financial charges | 65/66B | €57 | €207 | +€150 | +263.2% |
| Recurring financial charges | 65 | €57 | €81 | +€24 | +42.1% |
| Non-recurring financial charges | 66B | - | €126 | +€126 | |
| Profit (loss) for the period before taxes | 9903 | €42,954 | €33,614 | -€9,340 | -21.7% |
| Income taxes | 67/77 | €8,177 | €11,024 | +€2,847 | +34.8% |
| Profit (loss) for the period | 9904 | €34,777 | €22,590 | -€12,187 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,777 | €22,590 | -€12,187 | -35.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.