ABERDEEN SERVICES: 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.
What changed
ABERDEEN SERVICES
NACE 62.200, Computer consultancy and computer facilities management
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2.0m
2023 · €1.7m+€380,051
Equity
€5.5m
2023 · €3.5m+€2.0m
Cash
€3.1m
2023 · €2.3m+€755,350
Balance sheet total
€9.7m
2023 · €8.1m+€1.7m
Largest movements
Assets
- Current investments +€1.0m
new in 2024: €1.0m
- Cash +€755,350
up €755,350 (+32.4%), from €2.3m to €3.1m
mainly Net result for the year (+€2.0m) and Accrued charges and deferred income (+€213,267)
- Receivables within one year -€173,002
down €173,002 (-3.9%), from €4.5m to €4.3m
of which Trade receivables: -€771,630
Equity and liabilities
- Profit (loss) carried forward +€2.0m
up €2.0m (+60.4%), from €3.4m to €5.4m
- Trade debts -€490,128
down €490,128 (-17.5%), from €2.8m to €2.3m
- Accrued charges and deferred income +€213,267
up €213,267 (+17.3%), from €1.2m to €1.4m
- Other debts -€211,146
down €211,146 (-99.8%), from €211,600 to €454
- Tax, wage and social debts +€128,994
up €128,994 (+40.6%), from €317,930 to €446,924
of which Taxes: +€121,112
Income statement
- Turnover +€1.1m
up €1.1m (+10.7%), from €10.7m to €11.8m
- Services and other goods +€1.0m
up €1.0m (+10.5%), from €9.9m to €10.9m
- Financial income +€343,150
up €343,150 (+34.9%), from €982,669 to €1.3m
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.
Result 2023
€1.7m
Turnover
+€1.1m
Other operating income
-€32,501
Services and other goods
-€1.0m
Staff costs
-€83,609
Depreciation
-€16,921
Other operating charges
-€26,624
Financial income
+€343,150
Financial charges
-€7,498
Taxes
+€103,049
Result 2024
€2.0m
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.
From operations
+€1.8m
Investment
-€1.1m
Financing
-€5,547
Cash 2023
€2.3m
From operations (derived)
+€1.8m
Net result for the year
+€2.0m
Depreciation
+€69,584
Receivables within one year
+€173,002
Deferred charges and accrued income
-€75,737
Trade debts
-€490,128
Tax, wage and social debts
+€128,994
Other debts
-€211,146
Accrued charges and deferred income
+€213,267
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€83,114
Current investments
-€1.0m
Financing
-€5,547
Debts after one year
-€5,807
Current portion of long-term debt
+€260
Cash 2024
€3.1m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,067,205 | €9,738,819 | +€1.7m | +20.7% |
| Fixed assets | 21/28 | €274,839 | €288,369 | +€13,530 | +4.9% |
| Tangible fixed assets | 22/27 | €143,469 | €120,641 | -€22,829 | -15.9% |
| Furniture and vehicles | 24 | €117,920 | €83,444 | -€34,476 | -29.2% |
| Assets under construction and advance payments | 27 | €25,549 | €37,196 | +€11,647 | +45.6% |
| Financial fixed assets | 28 | €131,370 | €167,728 | +€36,358 | +27.7% |
| Affiliated companies | 280/1 | €101,670 | €137,258 | +€35,588 | +35.0% |
| Participating interests | 280 | €101,670 | €137,258 | +€35,588 | +35.0% |
| Other financial fixed assets | 284/8 | €29,700 | €30,470 | +€770 | +2.6% |
| Amounts receivable and cash guarantees | 285/8 | €29,700 | €30,470 | +€770 | +2.6% |
| Current assets | 29/58 | €7,792,366 | €9,450,450 | +€1.7m | +21.3% |
| Amounts receivable within one year | 40/41 | €4,467,455 | €4,294,453 | -€173,002 | -3.9% |
| Trade receivables | 40 | €3,574,078 | €2,802,448 | -€771,630 | -21.6% |
| Other amounts receivable | 41 | €893,377 | €1,492,005 | +€598,628 | +67.0% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Other investments | 51/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €2,328,475 | €3,083,825 | +€755,350 | +32.4% |
| Deferred charges and accrued income | 490/1 | €996,435 | €1,072,172 | +€75,737 | +7.6% |
| Total equity and liabilities | 10/49 | €8,067,205 | €9,738,819 | +€1.7m | +20.7% |
| Equity | 10/15 | €3,479,916 | €5,516,090 | +€2.0m | +58.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,369,916 | €5,406,090 | +€2.0m | +60.4% |
| Amounts payable | 17/49 | €4,587,289 | €4,222,729 | -€364,560 | -7.9% |
| Amounts payable after more than one year | 17 | €22,660 | €16,853 | -€5,807 | -25.6% |
| Financial debts | 170/4 | €22,660 | €16,853 | -€5,807 | -25.6% |
| Other loans | 174 | €22,660 | €16,853 | -€5,807 | -25.6% |
| Amounts payable within one year | 42/48 | €3,329,063 | €2,757,044 | -€572,020 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €5,547 | €5,807 | +€260 | +4.7% |
| Trade debts | 44 | €2,793,986 | €2,303,858 | -€490,128 | -17.5% |
| Suppliers | 440/4 | €2,793,986 | €2,303,858 | -€490,128 | -17.5% |
| Taxes, remuneration and social security | 45 | €317,930 | €446,924 | +€128,994 | +40.6% |
| Taxes | 450/3 | €297,119 | €418,231 | +€121,112 | +40.8% |
| Remuneration and social security | 454/9 | €20,811 | €28,693 | +€7,882 | +37.9% |
| Other amounts payable | 47/48 | €211,600 | €454 | -€211,146 | -99.8% |
| Accrued charges and deferred income | 492/3 | €1,235,566 | €1,448,833 | +€213,267 | +17.3% |
| Operating income | 70/76A | €11,201,789 | €12,312,100 | +€1.1m | +9.9% |
| Turnover | 70 | €10,694,921 | €11,837,734 | +€1.1m | +10.7% |
| Other operating income | 74 | €506,868 | €474,367 | -€32,501 | -6.4% |
| Operating charges | 60/66A | €10,173,085 | €11,342,046 | +€1.2m | +11.5% |
| Services and other goods | 61 | €9,899,546 | €10,941,352 | +€1.0m | +10.5% |
| Remuneration, social security and pensions | 62 | €218,648 | €302,257 | +€83,609 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,663 | €69,584 | +€16,921 | +32.1% |
| Other operating charges | 640/8 | €2,229 | €28,852 | +€26,624 | +1194.6% |
| Operating profit (loss) | 9901 | €1,028,704 | €970,054 | -€58,649 | -5.7% |
| Financial income | 75/76B | €982,669 | €1,325,819 | +€343,150 | +34.9% |
| Recurring financial income | 75 | €982,669 | €1,325,819 | +€343,150 | +34.9% |
| Income from financial fixed assets | 750 | €968,615 | €1,279,160 | +€310,546 | +32.1% |
| Other financial income | 752/9 | €14,054 | €46,659 | +€32,605 | +232.0% |
| Financial charges | 65/66B | €5,694 | €13,192 | +€7,498 | +131.7% |
| Recurring financial charges | 65 | €5,694 | €13,192 | +€7,498 | +131.7% |
| Debt charges | 650 | €1,371 | €4,681 | +€3,310 | +241.5% |
| Other financial charges | 652/9 | €4,324 | €8,511 | +€4,188 | +96.9% |
| Profit (loss) for the period before taxes | 9903 | €2,005,679 | €2,282,681 | +€277,003 | +13.8% |
| Income taxes | 67/77 | €349,556 | €246,507 | -€103,049 | -29.5% |
| Taxes | 670/3 | €349,556 | €305,559 | -€43,997 | -12.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €59,052 | +€59,052 | |
| Profit (loss) for the period | 9904 | €1,656,123 | €2,036,174 | +€380,051 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,656,123 | €2,036,174 | +€380,051 | +22.9% |
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 11 October 2026 via checked.be.