ABM COOLING: 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.
ABM COOLING
Largest movements
- Cash +€30,786
up €30,786 (+291.5%), from €10,561 to €41,347
mainly Trade debts (+€43,115) and Depreciation (+€22,926)
- Receivables within one year +€30,057
up €30,057 (+15.8%), from €190,338 to €220,395
of which Trade receivables: +€28,167
- Trade debts +€43,115
up €43,115 (+44.8%), from €96,165 to €139,280
- Debts after one year -€22,606
down €22,606 (-9.5%), from €237,590 to €214,984
- Profit (loss) carried forward +€17,104
up €17,104 (+12.2%), from €139,972 to €157,077
- Other debts +€16,738
up €16,738 (+38.7%), from €43,245 to €59,982
- Gross operating margin +€30,343
up €30,343 (+53.0%), from €57,259 to €87,601
- Taxes +€10,131
up €10,131 (+20262.7%), from €50 to €10,181
- Depreciation +€7,062
up €7,062 (+44.5%), from €15,863 to €22,926
- Other operating charges +€1,606
up €1,606 (+37.3%), from €4,303 to €5,909
- Staff costs +€1,326
up €1,326 (+6.2%), from €21,367 to €22,693
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 | €583,704 | €639,959 | +€56,254 | +9.6% |
| Fixed assets | 21/28 | €382,805 | €377,381 | -€5,424 | -1.4% |
| Tangible fixed assets | 22/27 | €382,805 | €377,381 | -€5,424 | -1.4% |
| Land and buildings | 22 | €372,266 | €358,006 | -€14,260 | -3.8% |
| Plant, machinery and equipment | 23 | €2,362 | €1,119 | -€1,243 | -52.6% |
| Furniture and vehicles | 24 | €8,177 | €18,256 | +€10,079 | +123.3% |
| Current assets | 29/58 | €200,899 | €262,577 | +€61,678 | +30.7% |
| Amounts receivable within one year | 40/41 | €190,338 | €220,395 | +€30,057 | +15.8% |
| Trade receivables | 40 | €174,644 | €202,811 | +€28,167 | +16.1% |
| Other amounts receivable | 41 | €15,694 | €17,583 | +€1,890 | +12.0% |
| Cash at bank and in hand | 54/58 | €10,561 | €41,347 | +€30,786 | +291.5% |
| Deferred charges and accrued income | 490/1 | - | €835 | +€835 | |
| Total equity and liabilities | 10/49 | €583,704 | €639,959 | +€56,254 | +9.6% |
| Equity | 10/15 | €182,049 | €199,153 | +€17,104 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €139,972 | €157,077 | +€17,104 | +12.2% |
| Investment grants | 15 | €21,617 | €21,617 | = | 0.0% |
| Amounts payable | 17/49 | €401,655 | €440,806 | +€39,150 | +9.7% |
| Amounts payable after more than one year | 17 | €237,590 | €214,984 | -€22,606 | -9.5% |
| Financial debts | 170/4 | €237,590 | €214,984 | -€22,606 | -9.5% |
| Amounts payable within one year | 42/48 | €164,066 | €225,822 | +€61,756 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €21,906 | €22,606 | +€700 | +3.2% |
| Trade debts | 44 | €96,165 | €139,280 | +€43,115 | +44.8% |
| Suppliers | 440/4 | €96,165 | €139,280 | +€43,115 | +44.8% |
| Taxes, remuneration and social security | 45 | €2,750 | €3,954 | +€1,204 | +43.8% |
| Taxes | 450/3 | €150 | €1,333 | +€1,183 | +788.4% |
| Remuneration and social security | 454/9 | €2,600 | €2,622 | +€21 | +0.8% |
| Other amounts payable | 47/48 | €43,245 | €59,982 | +€16,738 | +38.7% |
| Remuneration, social security and pensions | 62 | €21,367 | €22,693 | +€1,326 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,863 | €22,926 | +€7,062 | +44.5% |
| Other operating charges | 640/8 | €4,303 | €5,909 | +€1,606 | +37.3% |
| Gross operating margin | 9900 | €57,259 | €87,601 | +€30,343 | +53.0% |
| Operating profit (loss) | 9901 | €15,725 | €36,073 | +€20,348 | +129.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -85.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -85.0% |
| Financial charges | 65/66B | €9,421 | €8,788 | -€633 | -6.7% |
| Recurring financial charges | 65 | €9,421 | €8,788 | -€633 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €6,305 | €27,286 | +€20,981 | +332.8% |
| Income taxes | 67/77 | €50 | €10,181 | +€10,131 | +20262.7% |
| Profit (loss) for the period | 9904 | €6,255 | €17,104 | +€10,849 | +173.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,255 | €17,104 | +€10,849 | +173.5% |
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 8 October 2026 via checked.be.