ABA Son: 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.
ABA Son
Largest movements
- Stocks and contracts -€5,960
down €5,960 (-13.2%), from €45,215 to €39,255
- Receivables within one year -€1,876
down €1,876 (-2.8%), from €68,172 to €66,296
of which Trade receivables: -€8,026
- Short-term financial debts -€15,559
down €15,559 (-75.8%), from €20,538 to €4,979
- Profit (loss) carried forward +€3,431
up €3,431 (+19.7%), from €17,392 to €20,823
- Trade debts +€2,926
up €2,926 (+7.6%), from €38,362 to €41,288
- Tax, wage and social debts +€1,366
up €1,366 (+289%), from €473 to €1,838
- Write-downs -€13,608
no longer reported in 2022 (was €13,608)
- Gross operating margin -€12,579
down €12,579 (-62.8%), from €20,045 to €7,466
- Depreciation -€1,682
no longer reported in 2022 (was €1,682)
- Taxes +€1,366
new in 2022: €1,366
- Other operating charges -€343
down €343 (-49.6%), from €690 to €348
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,387 | €105,551 | -€7,836 | -6.9% |
| Current assets | 29/58 | €113,387 | €105,551 | -€7,836 | -6.9% |
| Stocks and contracts in progress | 3 | €45,215 | €39,255 | -€5,960 | -13.2% |
| Contracts in progress | 37 | €45,215 | €39,255 | -€5,960 | -13.2% |
| Amounts receivable within one year | 40/41 | €68,172 | €66,296 | -€1,876 | -2.8% |
| Trade receivables | 40 | €55,673 | €47,646 | -€8,026 | -14.4% |
| Other amounts receivable | 41 | €12,500 | €18,650 | +€6,150 | +49.2% |
| Total equity and liabilities | 10/49 | €113,387 | €105,551 | -€7,836 | -6.9% |
| Equity | 10/15 | €54,014 | €57,445 | +€3,431 | +6.4% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €6,875 | €6,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,975 | €2,975 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,975 | €2,975 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,900 | €3,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,392 | €20,823 | +€3,431 | +19.7% |
| Amounts payable | 17/49 | €59,373 | €48,105 | -€11,267 | -19.0% |
| Amounts payable within one year | 42/48 | €59,373 | €48,105 | -€11,267 | -19.0% |
| Financial debts | 43 | €20,538 | €4,979 | -€15,559 | -75.8% |
| Credit institutions | 430/8 | €20,538 | €4,979 | -€15,559 | -75.8% |
| Trade debts | 44 | €38,362 | €41,288 | +€2,926 | +7.6% |
| Suppliers | 440/4 | €38,362 | €41,288 | +€2,926 | +7.6% |
| Taxes, remuneration and social security | 45 | €473 | €1,838 | +€1,366 | +289% |
| Taxes | 450/3 | €473 | €1,838 | +€1,366 | +289% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,682 | - | -€1,682 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,608 | - | -€13,608 | |
| Other operating charges | 640/8 | €690 | €348 | -€343 | -49.6% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €20,045 | €7,466 | -€12,579 | -62.8% |
| Operating profit (loss) | 9901 | €4,066 | €7,068 | +€3,002 | +73.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,546 | €2,272 | -€274 | -10.8% |
| Recurring financial charges | 65 | €2,546 | €2,272 | -€274 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €1,520 | €4,796 | +€3,276 | +215% |
| Income taxes | 67/77 | - | €1,366 | +€1,366 | |
| Profit (loss) for the period | 9904 | €1,520 | €3,431 | +€1,910 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €1,520 | €3,431 | +€1,910 | +126% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.