ABELINDO: 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.
ABELINDO
Largest movements
- Current investments -€26,282
no longer reported in 2024 (was €26,282)
- Cash +€14,828
new in 2024: €14,828
mainly Current investments (+€26,282) and Net result for the year (+€3,136)
- Receivables within one year +€1,705
up €1,705 (+16.2%), from €10,512 to €12,217
of which Trade receivables: +€4,610
- Stocks and contracts -€932
down €932 (-3.0%), from €30,769 to €29,837
- Accrued charges and deferred income -€17,000
down €17,000 (-16.8%), from €101,166 to €84,166
- Profit (loss) carried forward +€3,136
up €3,136 (+10.5%), from -€29,814 to -€26,677
- Trade debts +€2,856
up €2,856 (+1218.9%), from €234 to €3,090
- Gross operating margin +€16,637
up €16,637 (+62.2%), from €26,734 to €43,371
- Staff costs +€9,200
up €9,200 (+30.7%), from €29,923 to €39,123
- Other operating charges +€497
up €497 (+120.8%), from €411 to €908
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 | €74,188 | €63,507 | -€10,681 | -14.4% |
| Fixed assets | 21/28 | €6,625 | €6,625 | = | 0.0% |
| Financial fixed assets | 28 | €6,625 | €6,625 | = | 0.0% |
| Current assets | 29/58 | €67,563 | €56,882 | -€10,681 | -15.8% |
| Stocks and contracts in progress | 3 | €30,769 | €29,837 | -€932 | -3.0% |
| Stocks | 30/36 | €30,769 | €29,837 | -€932 | -3.0% |
| Amounts receivable within one year | 40/41 | €10,512 | €12,217 | +€1,705 | +16.2% |
| Trade receivables | 40 | €6,534 | €11,144 | +€4,610 | +70.6% |
| Other amounts receivable | 41 | €3,979 | €1,073 | -€2,905 | -73.0% |
| Current investments | 50/53 | €26,282 | - | -€26,282 | |
| Cash at bank and in hand | 54/58 | - | €14,828 | +€14,828 | |
| Total equity and liabilities | 10/49 | €74,188 | €63,507 | -€10,681 | -14.4% |
| Equity | 10/15 | -€29,814 | -€26,677 | +€3,136 | +10.5% |
| Profit (loss) carried forward | 14 | -€29,814 | -€26,677 | +€3,136 | +10.5% |
| Amounts payable | 17/49 | €104,002 | €90,185 | -€13,817 | -13.3% |
| Amounts payable within one year | 42/48 | €2,836 | €6,019 | +€3,183 | +112.2% |
| Trade debts | 44 | €234 | €3,090 | +€2,856 | +1218.9% |
| Suppliers | 440/4 | €234 | €3,090 | +€2,856 | +1218.9% |
| Taxes, remuneration and social security | 45 | €2,602 | €2,929 | +€327 | +12.6% |
| Taxes | 450/3 | €656 | €653 | -€3 | -0.4% |
| Remuneration and social security | 454/9 | €1,946 | €2,275 | +€329 | +16.9% |
| Accrued charges and deferred income | 492/3 | €101,166 | €84,166 | -€17,000 | -16.8% |
| Remuneration, social security and pensions | 62 | €29,923 | €39,123 | +€9,200 | +30.7% |
| Other operating charges | 640/8 | €411 | €908 | +€497 | +120.8% |
| Gross operating margin | 9900 | €26,734 | €43,371 | +€16,637 | +62.2% |
| Operating profit (loss) | 9901 | -€3,600 | €3,340 | +€6,940 | |
| Financial charges | 65/66B | €555 | €204 | -€351 | -63.2% |
| Recurring financial charges | 65 | €555 | €204 | -€351 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,154 | €3,136 | +€7,291 | |
| Profit (loss) for the period | 9904 | -€4,154 | €3,136 | +€7,291 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,154 | €3,136 | +€7,291 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.