ABBESTRANS: 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.
ABBESTRANS
Largest movements
- Tangible fixed assets +€50,852
up €50,852 (+10.0%), from €506,981 to €557,832
of which Leasing and similar rights: +€34,758
- Cash -€47,322
down €47,322 (-70.8%), from €66,867 to €19,545
mainly Investment in fixed assets (net) (-€170,740) and Trade debts (-€27,908)
- Deferred charges and accrued income +€15,029
up €15,029 (+139.2%), from €10,797 to €25,826
- Receivables within one year +€10,904
up €10,904 (+6.0%), from €180,949 to €191,853
of which Other amounts receivable: +€24,579
- Debts after one year +€84,935
up €84,935 (+26.8%), from €317,442 to €402,377
- Trade debts -€27,908
down €27,908 (-42.9%), from €65,080 to €37,171
- Tax, wage and social debts -€23,280
down €23,280 (-12.7%), from €184,022 to €160,742
of which Remuneration and social security: -€29,870
- Profit (loss) carried forward -€14,729
down €14,729 (-101.9%), from -€14,449 to -€29,179
- Accrued charges and deferred income +€12,739
up €12,739 (+57.0%), from €22,339 to €35,078
- Other operating charges +€23,355
up €23,355 (+419.1%), from €5,573 to €28,928
- Depreciation +€14,993
up €14,993 (+14.3%), from €104,895 to €119,888
- Financial charges +€14,364
up €14,364 (+56.9%), from €25,253 to €39,617
- Staff costs -€7,204
down €7,204 (-2.6%), from €273,411 to €266,208
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 | €765,594 | €795,057 | +€29,463 | +3.8% |
| Fixed assets | 21/28 | €506,981 | €557,832 | +€50,852 | +10.0% |
| Tangible fixed assets | 22/27 | €506,981 | €557,832 | +€50,852 | +10.0% |
| Plant, machinery and equipment | 23 | €1,239 | €875 | -€364 | -29.4% |
| Furniture and vehicles | 24 | €3,182 | €19,640 | +€16,458 | +517.1% |
| Leasing and similar rights | 25 | €502,559 | €537,317 | +€34,758 | +6.9% |
| Current assets | 29/58 | €258,614 | €237,225 | -€21,389 | -8.3% |
| Amounts receivable within one year | 40/41 | €180,949 | €191,853 | +€10,904 | +6.0% |
| Trade receivables | 40 | €125,237 | €111,562 | -€13,675 | -10.9% |
| Other amounts receivable | 41 | €55,713 | €80,292 | +€24,579 | +44.1% |
| Cash at bank and in hand | 54/58 | €66,867 | €19,545 | -€47,322 | -70.8% |
| Deferred charges and accrued income | 490/1 | €10,797 | €25,826 | +€15,029 | +139.2% |
| Total equity and liabilities | 10/49 | €765,594 | €795,057 | +€29,463 | +3.8% |
| Equity | 10/15 | €33,407 | €18,678 | -€14,729 | -44.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €29,257 | €29,257 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €29,257 | €29,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,449 | -€29,179 | -€14,729 | -101.9% |
| Amounts payable | 17/49 | €732,187 | €776,379 | +€44,192 | +6.0% |
| Amounts payable after more than one year | 17 | €317,442 | €402,377 | +€84,935 | +26.8% |
| Financial debts | 170/4 | €317,442 | €402,377 | +€84,935 | +26.8% |
| Amounts payable within one year | 42/48 | €392,407 | €338,924 | -€53,483 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €143,305 | €141,010 | -€2,295 | -1.6% |
| Trade debts | 44 | €65,080 | €37,171 | -€27,908 | -42.9% |
| Suppliers | 440/4 | €65,080 | €37,171 | -€27,908 | -42.9% |
| Taxes, remuneration and social security | 45 | €184,022 | €160,742 | -€23,280 | -12.7% |
| Taxes | 450/3 | €78,873 | €85,463 | +€6,590 | +8.4% |
| Remuneration and social security | 454/9 | €105,149 | €75,280 | -€29,870 | -28.4% |
| Accrued charges and deferred income | 492/3 | €22,339 | €35,078 | +€12,739 | +57.0% |
| Remuneration, social security and pensions | 62 | €273,411 | €266,208 | -€7,204 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,895 | €119,888 | +€14,993 | +14.3% |
| Other operating charges | 640/8 | €5,573 | €28,928 | +€23,355 | +419.1% |
| Gross operating margin | 9900 | €431,929 | €435,961 | +€4,032 | +0.9% |
| Operating profit (loss) | 9901 | €48,049 | €20,938 | -€27,112 | -56.4% |
| Financial income | 75/76B | €2,926 | €4,163 | +€1,237 | +42.3% |
| Recurring financial income | 75 | €2,926 | €4,163 | +€1,237 | +42.3% |
| Financial charges | 65/66B | €25,253 | €39,617 | +€14,364 | +56.9% |
| Recurring financial charges | 65 | €25,253 | €39,617 | +€14,364 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €25,722 | -€14,516 | -€40,238 | |
| Income taxes | 67/77 | €229 | €214 | -€16 | -6.8% |
| Profit (loss) for the period | 9904 | €25,493 | -€14,729 | -€40,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,493 | -€14,729 | -€40,222 |
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 9 October 2026 via checked.be.