ABBY COMMERCE: 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.
ABBY COMMERCE
Largest movements
- Stocks and contracts -€21,560
down €21,560 (-19.9%), from €108,170 to €86,610
- Receivables within one year -€7,117
down €7,117 (-22.5%), from €31,652 to €24,535
of which Trade receivables: -€7,117
- Trade debts -€60,432
down €60,432 (-39.0%), from €155,149 to €94,717
- Profit (loss) carried forward +€48,809
up €48,809, from -€43,713 to €5,096
- Tax, wage and social debts -€13,180
down €13,180 (-59.7%), from €22,068 to €8,888
of which Remuneration and social security: -€18,108
- Other debts -€5,617
down €5,617 (-35.5%), from €15,826 to €10,209
- Gross operating margin +€48,794
up €48,794 (+422.6%), from €11,546 to €60,339
- Staff costs +€3,534
up €3,534 (+95.8%), from €3,689 to €7,223
- Other operating charges +€2,299
up €2,299 (+173.3%), from €1,327 to €3,625
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 | €159,329 | €128,910 | -€30,419 | -19.1% |
| Fixed assets | 21/28 | €4,353 | €3,803 | -€550 | -12.6% |
| Tangible fixed assets | 22/27 | €4,353 | €3,803 | -€550 | -12.6% |
| Plant, machinery and equipment | 23 | €4,353 | €3,803 | -€550 | -12.6% |
| Current assets | 29/58 | €154,976 | €125,107 | -€29,869 | -19.3% |
| Stocks and contracts in progress | 3 | €108,170 | €86,610 | -€21,560 | -19.9% |
| Stocks | 30/36 | €108,170 | €86,610 | -€21,560 | -19.9% |
| Amounts receivable within one year | 40/41 | €31,652 | €24,535 | -€7,117 | -22.5% |
| Trade receivables | 40 | €21,652 | €14,535 | -€7,117 | -32.9% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,970 | €13,778 | -€1,193 | -8.0% |
| Deferred charges and accrued income | 490/1 | €184 | €184 | = | 0.0% |
| Total equity and liabilities | 10/49 | €159,329 | €128,910 | -€30,419 | -19.1% |
| Equity | 10/15 | -€33,713 | €15,096 | +€48,809 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,713 | €5,096 | +€48,809 | |
| Amounts payable | 17/49 | €193,043 | €113,814 | -€79,229 | -41.0% |
| Amounts payable within one year | 42/48 | €193,043 | €113,814 | -€79,229 | -41.0% |
| Trade debts | 44 | €155,149 | €94,717 | -€60,432 | -39.0% |
| Suppliers | 440/4 | €155,149 | €94,717 | -€60,432 | -39.0% |
| Taxes, remuneration and social security | 45 | €22,068 | €8,888 | -€13,180 | -59.7% |
| Taxes | 450/3 | €1,286 | €6,214 | +€4,927 | +383.1% |
| Remuneration and social security | 454/9 | €20,782 | €2,674 | -€18,108 | -87.1% |
| Other amounts payable | 47/48 | €15,826 | €10,209 | -€5,617 | -35.5% |
| Remuneration, social security and pensions | 62 | €3,689 | €7,223 | +€3,534 | +95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €550 | = | 0.0% |
| Other operating charges | 640/8 | €1,327 | €3,625 | +€2,299 | +173.3% |
| Gross operating margin | 9900 | €11,546 | €60,339 | +€48,794 | +422.6% |
| Operating profit (loss) | 9901 | €5,980 | €48,942 | +€42,961 | +718.4% |
| Financial income | 75/76B | €9 | €25 | +€16 | +180.0% |
| Recurring financial income | 75 | €9 | €25 | +€16 | +180.0% |
| Financial charges | 65/66B | €115 | €157 | +€42 | +36.6% |
| Recurring financial charges | 65 | €115 | €157 | +€42 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €5,874 | €48,809 | +€42,935 | +730.9% |
| Profit (loss) for the period | 9904 | €5,874 | €48,809 | +€42,935 | +730.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,874 | €48,809 | +€42,935 | +730.9% |
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.