ABC IMMO: 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.
ABC IMMO
Largest movements
- Receivables within one year +€47,613
up €47,613 (+104%), from €45,891 to €93,504
of which Other amounts receivable: +€59,224
- Tangible fixed assets -€19,465
down €19,465 (-39.2%), from €49,667 to €30,202
- Cash +€7,231
up €7,231 (+82.8%), from €8,732 to €15,963
mainly Net result for the year (+€66,243) and Depreciation (+€27,208)
- Profit (loss) carried forward +€66,243
up €66,243 (+175%), from €37,863 to €104,106
- Other debts -€27,266
down €27,266 (-48.1%), from €56,628 to €29,363
- Tax, wage and social debts -€3,599
no longer reported in 2023 (was €3,599)
- Turnover -€162,341
no longer reported in 2023 (was €162,341)
- Purchases and services -€99,445
no longer reported in 2023 (was €99,445)
- Gross operating margin +€32,193
up €32,193 (+51.2%), from €62,896 to €95,089
- Depreciation +€2,375
up €2,375 (+9.6%), from €24,833 to €27,208
From the 2022 result to the 2023 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
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,290 | €139,669 | +€35,379 | +33.9% |
| Fixed assets | 21/28 | €49,667 | €30,202 | -€19,465 | -39.2% |
| Tangible fixed assets | 22/27 | €49,667 | €30,202 | -€19,465 | -39.2% |
| Furniture and vehicles | 24 | €49,667 | €30,202 | -€19,465 | -39.2% |
| Current assets | 29/58 | €54,623 | €109,467 | +€54,843 | +100% |
| Amounts receivable within one year | 40/41 | €45,891 | €93,504 | +€47,613 | +104% |
| Trade receivables | 40 | €38,951 | €27,340 | -€11,611 | -29.8% |
| Other amounts receivable | 41 | €6,940 | €66,164 | +€59,224 | +853% |
| Cash at bank and in hand | 54/58 | €8,732 | €15,963 | +€7,231 | +82.8% |
| Total equity and liabilities | 10/49 | €104,290 | €139,669 | +€35,379 | +33.9% |
| Equity | 10/15 | €44,063 | €110,306 | +€66,243 | +150% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,863 | €104,106 | +€66,243 | +175% |
| Amounts payable | 17/49 | €60,227 | €29,363 | -€30,865 | -51.2% |
| Amounts payable within one year | 42/48 | €60,227 | €29,363 | -€30,865 | -51.2% |
| Taxes, remuneration and social security | 45 | €3,599 | - | -€3,599 | |
| Taxes | 450/3 | €3,599 | - | -€3,599 | |
| Other amounts payable | 47/48 | €56,628 | €29,363 | -€27,266 | -48.1% |
| Turnover | 70 | €162,341 | - | -€162,341 | |
| Goods, raw materials, services and sundry goods | 60/61 | €99,445 | - | -€99,445 | |
| Remuneration, social security and pensions | 62 | - | €682 | +€682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,833 | €27,208 | +€2,375 | +9.6% |
| Other operating charges | 640/8 | - | €608 | +€608 | |
| Gross operating margin | 9900 | €62,896 | €95,089 | +€32,193 | +51.2% |
| Operating profit (loss) | 9901 | €38,063 | €66,590 | +€28,528 | +74.9% |
| Financial charges | 65/66B | €25 | €347 | +€322 | +1,289% |
| Recurring financial charges | 65 | €25 | €347 | +€322 | +1,289% |
| Profit (loss) for the period before taxes | 9903 | €38,038 | €66,243 | +€28,206 | +74.2% |
| Income taxes | 67/77 | €175 | - | -€175 | |
| Profit (loss) for the period | 9904 | €37,863 | €66,243 | +€28,381 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,863 | €66,243 | +€28,381 | +75.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.