ABCz Group: 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.
ABCz Group
Largest movements
- Receivables within one year +€738,837
up €738,837 (+79.4%), from €930,650 to €1.7m
of which Trade receivables: +€692,237
- Intangible fixed assets -€225,000
down €225,000 (-14.9%), from €1.5m to €1.3m
- Other debts +€300,000
up €300,000 (+116%), from €259,700 to €559,700
- Debts after one year -€262,500
down €262,500 (-18.2%), from €1.4m to €1.2m
- Trade debts +€232,342
up €232,342 (+39.8%), from €583,820 to €816,162
- Profit (loss) carried forward +€155,818
new in 2024: €155,818
- Gross operating margin +€433,650
up €433,650 (+105%), from €413,467 to €847,117
- Taxes +€36,598
up €36,598 (+293%), from €12,488 to €49,086
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 | €3,733,925 | €4,206,120 | +€472,195 | +12.6% |
| Fixed assets | 21/28 | €2,513,525 | €2,288,525 | -€225,000 | -9.0% |
| Intangible fixed assets | 21 | €1,513,525 | €1,288,525 | -€225,000 | -14.9% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €1,220,400 | €1,917,595 | +€697,195 | +57.1% |
| Amounts receivable within one year | 40/41 | €930,650 | €1,669,487 | +€738,837 | +79.4% |
| Trade receivables | 40 | €915,594 | €1,607,831 | +€692,237 | +75.6% |
| Other amounts receivable | 41 | €15,056 | €61,656 | +€46,600 | +310% |
| Cash at bank and in hand | 54/58 | €289,750 | €248,108 | -€41,642 | -14.4% |
| Total equity and liabilities | 10/49 | €3,733,925 | €4,206,120 | +€472,195 | +12.6% |
| Equity | 10/15 | €1,124,924 | €1,280,742 | +€155,818 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,106,324 | €1,106,324 | = | 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% |
| Distributable reserves | 133 | €1,104,464 | €1,104,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €155,818 | +€155,818 | |
| Amounts payable | 17/49 | €2,609,001 | €2,925,378 | +€316,377 | +12.1% |
| Amounts payable after more than one year | 17 | €1,443,750 | €1,181,250 | -€262,500 | -18.2% |
| Financial debts | 170/4 | €1,443,750 | €1,181,250 | -€262,500 | -18.2% |
| Amounts payable within one year | 42/48 | €1,118,508 | €1,683,009 | +€564,501 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €262,500 | €262,500 | = | 0.0% |
| Trade debts | 44 | €583,820 | €816,162 | +€232,342 | +39.8% |
| Suppliers | 440/4 | €583,820 | €816,162 | +€232,342 | +39.8% |
| Taxes, remuneration and social security | 45 | €12,488 | €44,647 | +€32,159 | +258% |
| Taxes | 450/3 | €12,488 | €44,647 | +€32,159 | +258% |
| Other amounts payable | 47/48 | €259,700 | €559,700 | +€300,000 | +116% |
| Accrued charges and deferred income | 492/3 | €46,743 | €61,119 | +€14,376 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,000 | €225,000 | = | 0.0% |
| Other operating charges | 640/8 | €988 | €1,492 | +€504 | +51.0% |
| Gross operating margin | 9900 | €413,467 | €847,117 | +€433,650 | +105% |
| Operating profit (loss) | 9901 | €187,479 | €620,625 | +€433,146 | +231% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €34,890 | €35,764 | +€874 | +2.5% |
| Recurring financial charges | 65 | €34,890 | €35,764 | +€874 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €152,589 | €584,904 | +€432,315 | +283% |
| Income taxes | 67/77 | €12,488 | €49,086 | +€36,598 | +293% |
| Profit (loss) for the period | 9904 | €140,101 | €535,818 | +€395,717 | +282% |
| Profit (loss) for the period to be appropriated | 9905 | €140,101 | €535,818 | +€395,717 | +282% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.