ABC INVEST: what changed
ABC INVEST
Largest movements
- Cash +€30,632
up €30,632 (+16,975%), from €180 to €30,813
mainly Other debts (+€22,366) and Receivables within one year (+€4,214)
- Receivables within one year -€4,214
down €4,214 (-5.9%), from €71,884 to €67,670
of which Trade receivables: -€4,214
- Intangible fixed assets -€1,390
down €1,390 (-42.0%), from €3,310 to €1,920
- Other debts +€22,366
up €22,366 (+80.4%), from €27,813 to €50,179
- Tax, wage and social debts -€3,944
down €3,944 (-51.2%), from €7,699 to €3,754
of which Taxes: -€3,332
- Trade debts +€3,593
up €3,593 (+11.3%), from €31,870 to €35,463
- Accrued charges and deferred income +€2,400
new in 2024: €2,400
- Purchases and services -€19,691
down €19,691 (-16.3%), from €120,784 to €101,093
- Turnover -€15,319
down €15,319 (-10.2%), from €150,688 to €135,369
- Staff costs -€12,819
down €12,819 (-33.2%), from €38,607 to €25,788
- Gross operating margin +€4,372
up €4,372 (+14.6%), from €29,903 to €34,275
- Depreciation -€3,795
down €3,795 (-68.0%), from €5,583 to €1,788
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,025 | €100,655 | +€24,630 | +32.4% |
| Fixed assets | 21/28 | €3,960 | €2,172 | -€1,788 | -45.1% |
| Intangible fixed assets | 21 | €3,310 | €1,920 | -€1,390 | -42.0% |
| Tangible fixed assets | 22/27 | €398 | - | -€398 | |
| Furniture and vehicles | 24 | €398 | - | -€398 | |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €72,065 | €98,482 | +€26,418 | +36.7% |
| Amounts receivable within one year | 40/41 | €71,884 | €67,670 | -€4,214 | -5.9% |
| Trade receivables | 40 | €61,884 | €57,670 | -€4,214 | -6.8% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €180 | €30,813 | +€30,632 | +16,975% |
| Total equity and liabilities | 10/49 | €76,025 | €100,655 | +€24,630 | +32.4% |
| Equity | 10/15 | -€13,235 | -€13,020 | +€215 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,695 | -€33,480 | +€215 | +0.6% |
| Amounts payable | 17/49 | €89,260 | €113,675 | +€24,415 | +27.4% |
| Amounts payable within one year | 42/48 | €89,260 | €111,275 | +€22,015 | +24.7% |
| Trade debts | 44 | €31,870 | €35,463 | +€3,593 | +11.3% |
| Suppliers | 440/4 | €31,870 | €35,463 | +€3,593 | +11.3% |
| Advances received on contracts in progress | 46 | €21,878 | €21,878 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,699 | €3,754 | -€3,944 | -51.2% |
| Taxes | 450/3 | €5,909 | €2,577 | -€3,332 | -56.4% |
| Remuneration and social security | 454/9 | €1,789 | €1,177 | -€612 | -34.2% |
| Other amounts payable | 47/48 | €27,813 | €50,179 | +€22,366 | +80.4% |
| Accrued charges and deferred income | 492/3 | - | €2,400 | +€2,400 | |
| Turnover | 70 | €150,688 | €135,369 | -€15,319 | -10.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,784 | €101,093 | -€19,691 | -16.3% |
| Remuneration, social security and pensions | 62 | €38,607 | €25,788 | -€12,819 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,583 | €1,788 | -€3,795 | -68.0% |
| Other operating charges | 640/8 | €5,352 | €4,241 | -€1,111 | -20.8% |
| Non-recurring operating charges | 66A | - | €1,518 | +€1,518 | |
| Gross operating margin | 9900 | €29,903 | €34,275 | +€4,372 | +14.6% |
| Operating profit (loss) | 9901 | -€19,638 | €941 | +€20,580 | |
| Financial charges | 65/66B | €546 | €726 | +€181 | +33.1% |
| Recurring financial charges | 65 | €546 | €726 | +€181 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,184 | €215 | +€20,399 | |
| Profit (loss) for the period | 9904 | -€20,184 | €215 | +€20,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,184 | €215 | +€20,399 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.