ABACA CONSTRUCT: 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.
ABACA CONSTRUCT
Largest movements
- Receivables within one year -€591
no longer reported in 2022 (was €591)
- Cash -€73
down €73 (-96.5%), from €76 to €3
mainly Net result for the year (-€2,461)
- Profit (loss) carried forward -€2,461
down €2,461 (-42.9%), from -€5,733 to -€8,194
- Other debts +€1,533
new in 2022: €1,533
- Trade debts +€265
new in 2022: €265
- Other operating charges +€1,238
new in 2022: €1,238
- Gross operating margin -€1,011
new in 2022: -€1,011
- Financial income -€47
no longer reported in 2022 (was €47)
- Financial charges +€36
up €36 (+20.1%), from €178 to €213
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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €667 | €3 | -€664 | -99.6% |
| Current assets | 29/58 | €667 | €3 | -€664 | -99.6% |
| Amounts receivable within one year | 40/41 | €591 | - | -€591 | |
| Other amounts receivable | 41 | €591 | - | -€591 | |
| Cash at bank and in hand | 54/58 | €76 | €3 | -€73 | -96.5% |
| Total equity and liabilities | 10/49 | €667 | €3 | -€664 | -99.6% |
| Equity | 10/15 | €667 | -€1,794 | -€2,461 | |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,733 | -€8,194 | -€2,461 | -42.9% |
| Amounts payable | 17/49 | - | €1,797 | +€1,797 | |
| Amounts payable within one year | 42/48 | - | €1,797 | +€1,797 | |
| Trade debts | 44 | - | €265 | +€265 | |
| Suppliers | 440/4 | - | €265 | +€265 | |
| Other amounts payable | 47/48 | - | €1,533 | +€1,533 | |
| Other operating charges | 640/8 | - | €1,238 | +€1,238 | |
| Gross operating margin | 9900 | - | -€1,011 | -€1,011 | |
| Operating profit (loss) | 9901 | - | -€2,248 | -€2,248 | |
| Financial income | 75/76B | €47 | - | -€47 | |
| Recurring financial income | 75 | €47 | - | -€47 | |
| Financial charges | 65/66B | €178 | €213 | +€36 | +20.1% |
| Recurring financial charges | 65 | €178 | €213 | +€36 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€130 | -€2,461 | -€2,331 | -1787.9% |
| Profit (loss) for the period | 9904 | -€130 | -€2,461 | -€2,331 | -1787.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€130 | -€2,461 | -€2,331 | -1787.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.