ABCD COMPANY: 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.
ABCD COMPANY
Largest movements
- Receivables within one year +€173,527
up €173,527 (+184%), from €94,234 to €267,760
of which Other amounts receivable: +€183,158
- Deferred charges and accrued income -€3,600
no longer reported in 2024 (was €3,600)
- Profit (loss) carried forward +€143,346
up €143,346 (+250%), from €57,280 to €200,627
- Tax, wage and social debts +€47,782
up €47,782 (+336%), from €14,235 to €62,017
- Other debts -€15,000
no longer reported in 2024 (was €15,000)
- Trade debts -€6,212
no longer reported in 2024 (was €6,212)
of which Bills of exchange payable: -€4,014
- Gross operating margin +€118,368
up €118,368 (+189%), from €62,544 to €180,911
- Turnover -€108,653
no longer reported in 2024 (was €108,653)
- Purchases and services -€49,156
no longer reported in 2024 (was €49,156)
- Taxes +€37,956
up €37,956 (+386%), from €9,826 to €47,782
- Financial income +€10,853
up €10,853 (+1,085,318%), from €1 to €10,854
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.
Derived cash bridge
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 | €103,327 | €273,244 | +€169,916 | +164% |
| Current assets | 29/58 | €103,327 | €273,244 | +€169,916 | +164% |
| Amounts receivable within one year | 40/41 | €94,234 | €267,760 | +€173,527 | +184% |
| Trade receivables | 40 | €9,631 | - | -€9,631 | |
| Other amounts receivable | 41 | €84,603 | €267,760 | +€183,158 | +216% |
| Cash at bank and in hand | 54/58 | €5,494 | €5,483 | -€10 | -0.2% |
| Deferred charges and accrued income | 490/1 | €3,600 | - | -€3,600 | |
| Total equity and liabilities | 10/49 | €103,327 | €273,244 | +€169,916 | +164% |
| Equity | 10/15 | €67,880 | €211,227 | +€143,346 | +211% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,280 | €200,627 | +€143,346 | +250% |
| Amounts payable | 17/49 | €35,447 | €62,017 | +€26,570 | +75.0% |
| Amounts payable within one year | 42/48 | €35,447 | €62,017 | +€26,570 | +75.0% |
| Trade debts | 44 | €6,212 | - | -€6,212 | |
| Suppliers | 440/4 | €2,198 | - | -€2,198 | |
| Bills of exchange payable | 441 | €4,014 | - | -€4,014 | |
| Taxes, remuneration and social security | 45 | €14,235 | €62,017 | +€47,782 | +336% |
| Taxes | 450/3 | €14,235 | €62,017 | +€47,782 | +336% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Turnover | 70 | €108,653 | - | -€108,653 | |
| Goods, raw materials, services and sundry goods | 60/61 | €49,156 | - | -€49,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | - | -€1,411 | |
| Gross operating margin | 9900 | €62,544 | €180,911 | +€118,368 | +189% |
| Operating profit (loss) | 9901 | €61,132 | €180,911 | +€119,779 | +196% |
| Financial income | 75/76B | €1 | €10,854 | +€10,853 | +1,085,318% |
| Recurring financial income | 75 | €1 | €10,854 | +€10,853 | +1,085,318% |
| Financial charges | 65/66B | €346 | €637 | +€291 | +84.1% |
| Recurring financial charges | 65 | €346 | €637 | +€291 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | €60,787 | €191,128 | +€130,341 | +214% |
| Income taxes | 67/77 | €9,826 | €47,782 | +€37,956 | +386% |
| Profit (loss) for the period | 9904 | €50,961 | €143,346 | +€92,385 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €50,961 | €143,346 | +€92,385 | +181% |
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 28 October 2026 via checked.be.