ABDF Construction: what changed
Two fiscal 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.
ABDF Construction
Largest movements
- Receivables within one year +€89,196
up €89,196 (+106.3%), from €83,900 to €173,096
of which Trade receivables: +€80,244
- Tangible fixed assets -€9,193
down €9,193 (-4.4%), from €211,211 to €202,018
of which Land and buildings: -€8,400
- Deferred charges and accrued income +€7,066
up €7,066 (+126.7%), from €5,578 to €12,643
- Profit (loss) carried forward +€58,594
up €58,594 (+44.5%), from €131,812 to €190,406
- Trade debts +€36,275
up €36,275 (+56.1%), from €64,653 to €100,929
- Other debts -€14,322
down €14,322 (-35.4%), from €40,447 to €26,125
- Tax, wage and social debts +€12,534
up €12,534 (+864.4%), from €1,450 to €13,984
of which Taxes: +€7,880
- Debts after one year -€8,701
down €8,701 (-6.2%), from €139,699 to €130,998
- Gross operating margin +€67,985
up €67,985 (+217.9%), from €31,202 to €99,187
- Taxes +€14,935
new in 2024: €14,935
- Staff costs +€4,699
new in 2024: €4,699
- Depreciation -€3,160
down €3,160 (-17.3%), from €18,242 to €15,081
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 | €394,451 | €479,142 | +€84,691 | +21.5% |
| Fixed assets | 21/28 | €211,211 | €202,018 | -€9,193 | -4.4% |
| Tangible fixed assets | 22/27 | €211,211 | €202,018 | -€9,193 | -4.4% |
| Land and buildings | 22 | €199,851 | €191,451 | -€8,400 | -4.2% |
| Plant, machinery and equipment | 23 | €5,471 | €4,090 | -€1,381 | -25.2% |
| Furniture and vehicles | 24 | €5,889 | €6,477 | +€588 | +10.0% |
| Current assets | 29/58 | €183,240 | €277,124 | +€93,884 | +51.2% |
| Amounts receivable after more than one year | 29 | €80,500 | €80,500 | = | 0.0% |
| Other amounts receivable | 291 | €80,500 | €80,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,900 | €173,096 | +€89,196 | +106.3% |
| Trade receivables | 40 | €80,779 | €161,023 | +€80,244 | +99.3% |
| Other amounts receivable | 41 | €3,121 | €12,073 | +€8,952 | +286.8% |
| Cash at bank and in hand | 54/58 | €13,262 | €10,885 | -€2,378 | -17.9% |
| Deferred charges and accrued income | 490/1 | €5,578 | €12,643 | +€7,066 | +126.7% |
| Total equity and liabilities | 10/49 | €394,451 | €479,142 | +€84,691 | +21.5% |
| Equity | 10/15 | €139,812 | €198,406 | +€58,594 | +41.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,812 | €190,406 | +€58,594 | +44.5% |
| Amounts payable | 17/49 | €254,639 | €280,736 | +€26,097 | +10.2% |
| Amounts payable after more than one year | 17 | €139,699 | €130,998 | -€8,701 | -6.2% |
| Financial debts | 170/4 | €139,699 | €130,998 | -€8,701 | -6.2% |
| Amounts payable within one year | 42/48 | €114,941 | €149,738 | +€34,798 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €8,390 | €8,701 | +€311 | +3.7% |
| Trade debts | 44 | €64,653 | €100,929 | +€36,275 | +56.1% |
| Suppliers | 440/4 | €64,653 | €100,929 | +€36,275 | +56.1% |
| Taxes, remuneration and social security | 45 | €1,450 | €13,984 | +€12,534 | +864.4% |
| Taxes | 450/3 | €1,450 | €9,330 | +€7,880 | +543.5% |
| Remuneration and social security | 454/9 | - | €4,653 | +€4,653 | |
| Other amounts payable | 47/48 | €40,447 | €26,125 | -€14,322 | -35.4% |
| Remuneration, social security and pensions | 62 | - | €4,699 | +€4,699 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,242 | €15,081 | -€3,160 | -17.3% |
| Other operating charges | 640/8 | €2,015 | €1,967 | -€49 | -2.4% |
| Non-recurring operating charges | 66A | €1,194 | - | -€1,194 | |
| Gross operating margin | 9900 | €31,202 | €99,187 | +€67,985 | +217.9% |
| Operating profit (loss) | 9901 | €9,751 | €77,440 | +€67,689 | +694.1% |
| Financial income | 75/76B | €2,174 | €2,170 | -€4 | -0.2% |
| Recurring financial income | 75 | €2,174 | €2,170 | -€4 | -0.2% |
| Financial charges | 65/66B | €6,922 | €6,081 | -€841 | -12.1% |
| Recurring financial charges | 65 | €6,922 | €6,081 | -€841 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €5,004 | €73,529 | +€68,525 | +1369.4% |
| Income taxes | 67/77 | - | €14,935 | +€14,935 | |
| Profit (loss) for the period | 9904 | €5,004 | €58,594 | +€53,591 | +1071.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,004 | €58,594 | +€53,591 | +1071.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.