ABE Avocat: 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.
ABE Avocat
Largest movements
- Cash -€10,951
down €10,951 (-99.1%), from €11,051 to €101
mainly Tax, wage and social debts (-€8,883) and Net result for the year (-€2,099)
- Receivables within one year +€1,655
up €1,655 (+2.1%), from €77,224 to €78,879
of which Other amounts receivable: +€17,457
- Tax, wage and social debts -€8,883
down €8,883 (-16.6%), from €53,381 to €44,498
- Profit (loss) carried forward -€2,099
down €2,099 (-7.5%), from €27,813 to €25,714
- Trade debts +€1,687
up €1,687 (+41.3%), from €4,081 to €5,768
- Gross operating margin -€19,109
down €19,109, from €18,571 to -€538
- Taxes -€13,060
down €13,060 (-91.3%), from €14,297 to €1,237
- Financial charges -€1,424
down €1,424 (-81.5%), from €1,748 to €324
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 | €88,275 | €78,979 | -€9,296 | -10.5% |
| Current assets | 29/58 | €88,275 | €78,979 | -€9,296 | -10.5% |
| Amounts receivable within one year | 40/41 | €77,224 | €78,879 | +€1,655 | +2.1% |
| Trade receivables | 40 | €20,052 | €4,250 | -€15,802 | -78.8% |
| Other amounts receivable | 41 | €57,171 | €74,629 | +€17,457 | +30.5% |
| Cash at bank and in hand | 54/58 | €11,051 | €101 | -€10,951 | -99.1% |
| Total equity and liabilities | 10/49 | €88,275 | €78,979 | -€9,296 | -10.5% |
| Equity | 10/15 | €30,813 | €28,714 | -€2,099 | -6.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,813 | €25,714 | -€2,099 | -7.5% |
| Amounts payable | 17/49 | €57,462 | €50,265 | -€7,197 | -12.5% |
| Amounts payable within one year | 42/48 | €57,462 | €50,265 | -€7,197 | -12.5% |
| Trade debts | 44 | €4,081 | €5,768 | +€1,687 | +41.3% |
| Suppliers | 440/4 | €4,081 | €5,768 | +€1,687 | +41.3% |
| Taxes, remuneration and social security | 45 | €53,381 | €44,498 | -€8,883 | -16.6% |
| Taxes | 450/3 | €53,381 | €44,498 | -€8,883 | -16.6% |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Gross operating margin | 9900 | €18,571 | -€538 | -€19,109 | |
| Operating profit (loss) | 9901 | €18,571 | -€538 | -€19,109 | |
| Financial charges | 65/66B | €1,748 | €324 | -€1,424 | -81.5% |
| Recurring financial charges | 65 | €1,748 | €324 | -€1,424 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | €16,823 | -€862 | -€17,685 | |
| Income taxes | 67/77 | €14,297 | €1,237 | -€13,060 | -91.3% |
| Profit (loss) for the period | 9904 | €2,527 | -€2,099 | -€4,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,527 | -€2,099 | -€4,626 |
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 12 October 2026 via checked.be.