ABa recycling: 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.
ABa recycling
Largest movements
- Receivables within one year +€421,129
up €421,129 (+48.5%), from €867,569 to €1.3m
of which Other amounts receivable: +€337,971
- Cash +€124,612
up €124,612 (+30.7%), from €406,243 to €530,855
mainly Net result for the year (+€416,566) and Other debts (+€400,748)
- Stocks and contracts -€45,203
down €45,203 (-41.5%), from €108,802 to €63,599
- Tangible fixed assets -€38,998
down €38,998 (-23.5%), from €165,643 to €126,645
of which Furniture and vehicles: -€21,037
- Other debts +€400,748
up €400,748 (+78.9%), from €508,052 to €908,800
- Trade debts +€54,703
up €54,703 (+32.5%), from €168,348 to €223,050
- Debts after one year -€26,088
down €26,088 (-8.6%), from €303,895 to €277,807
- Gross operating margin -€57,454
down €57,454 (-6.6%), from €866,554 to €809,100
- Staff costs +€51,766
up €51,766 (+19.0%), from €272,751 to €324,517
- Depreciation -€11,065
down €11,065 (-21.2%), from €52,223 to €41,158
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 | €1,561,068 | €2,017,182 | +€456,114 | +29.2% |
| Fixed assets | 21/28 | €165,643 | €126,645 | -€38,998 | -23.5% |
| Tangible fixed assets | 22/27 | €165,643 | €126,645 | -€38,998 | -23.5% |
| Land and buildings | 22 | €4,407 | €3,752 | -€655 | -14.9% |
| Plant, machinery and equipment | 23 | €26,974 | €17,753 | -€9,221 | -34.2% |
| Furniture and vehicles | 24 | €73,658 | €52,621 | -€21,037 | -28.6% |
| Other tangible fixed assets | 26 | €60,604 | €52,519 | -€8,085 | -13.3% |
| Current assets | 29/58 | €1,395,425 | €1,890,536 | +€495,112 | +35.5% |
| Stocks and contracts in progress | 3 | €108,802 | €63,599 | -€45,203 | -41.5% |
| Stocks | 30/36 | €108,802 | €63,599 | -€45,203 | -41.5% |
| Amounts receivable within one year | 40/41 | €867,569 | €1,288,698 | +€421,129 | +48.5% |
| Trade receivables | 40 | €364,497 | €447,656 | +€83,158 | +22.8% |
| Other amounts receivable | 41 | €503,072 | €841,043 | +€337,971 | +67.2% |
| Cash at bank and in hand | 54/58 | €406,243 | €530,855 | +€124,612 | +30.7% |
| Deferred charges and accrued income | 490/1 | €12,811 | €7,384 | -€5,427 | -42.4% |
| Total equity and liabilities | 10/49 | €1,561,068 | €2,017,182 | +€456,114 | +29.2% |
| Equity | 10/15 | €523,619 | €540,185 | +€16,566 | +3.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €461,619 | €478,185 | +€16,566 | +3.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €455,419 | €471,985 | +€16,566 | +3.6% |
| Amounts payable | 17/49 | €1,037,449 | €1,476,997 | +€439,548 | +42.4% |
| Amounts payable after more than one year | 17 | €303,895 | €277,807 | -€26,088 | -8.6% |
| Financial debts | 170/4 | €303,895 | €277,807 | -€26,088 | -8.6% |
| Amounts payable within one year | 42/48 | €733,554 | €1,194,923 | +€461,369 | +62.9% |
| Current portion of amounts payable after more than one year | 42 | €31,286 | €25,972 | -€5,314 | -17.0% |
| Trade debts | 44 | €168,348 | €223,050 | +€54,703 | +32.5% |
| Suppliers | 440/4 | €168,348 | €223,050 | +€54,703 | +32.5% |
| Taxes, remuneration and social security | 45 | €25,869 | €37,101 | +€11,233 | +43.4% |
| Taxes | 450/3 | - | €10,100 | +€10,100 | |
| Remuneration and social security | 454/9 | €25,869 | €27,002 | +€1,133 | +4.4% |
| Other amounts payable | 47/48 | €508,052 | €908,800 | +€400,748 | +78.9% |
| Accrued charges and deferred income | 492/3 | - | €4,267 | +€4,267 | |
| Remuneration, social security and pensions | 62 | €272,751 | €324,517 | +€51,766 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,223 | €41,158 | -€11,065 | -21.2% |
| Other operating charges | 640/8 | €10,354 | €14,808 | +€4,454 | +43.0% |
| Gross operating margin | 9900 | €866,554 | €809,100 | -€57,454 | -6.6% |
| Operating profit (loss) | 9901 | €531,226 | €428,618 | -€102,608 | -19.3% |
| Financial income | 75/76B | €10 | €79 | +€68 | +656.6% |
| Recurring financial income | 75 | €10 | €79 | +€68 | +656.6% |
| Financial charges | 65/66B | €2,436 | €2,031 | -€405 | -16.6% |
| Recurring financial charges | 65 | €2,436 | €2,031 | -€405 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €528,800 | €426,665 | -€102,135 | -19.3% |
| Income taxes | 67/77 | €9,010 | €10,100 | +€1,090 | +12.1% |
| Profit (loss) for the period | 9904 | €519,790 | €416,566 | -€103,225 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €519,790 | €416,566 | -€103,225 | -19.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.