ABMC Construct: 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.
ABMC Construct
Largest movements
- Cash +€18,498
up €18,498 (+384.6%), from €4,810 to €23,309
mainly Net result for the year (+€9,034) and Receivables within one year (+€5,813)
- Receivables within one year -€5,813
down €5,813 (-73.3%), from €7,928 to €2,116
of which Trade receivables: -€7,000
- Tangible fixed assets -€2,500
down €2,500 (-50.0%), from €5,000 to €2,500
- Profit (loss) carried forward +€9,034
up €9,034 (+153.1%), from €5,899 to €14,933
- Trade debts +€1,152
up €1,152 (+14.2%), from €8,139 to €9,291
- Gross operating margin +€7,393
up €7,393 (+154.5%), from €4,785 to €12,178
- Taxes -€947
no longer reported in 2024 (was €947)
- Other operating charges +€536
new in 2024: €536
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 | €18,039 | €28,224 | +€10,186 | +56.5% |
| Fixed assets | 21/28 | €5,300 | €2,800 | -€2,500 | -47.2% |
| Tangible fixed assets | 22/27 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Furniture and vehicles | 24 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €12,739 | €25,424 | +€12,686 | +99.6% |
| Amounts receivable within one year | 40/41 | €7,928 | €2,116 | -€5,813 | -73.3% |
| Trade receivables | 40 | €7,000 | - | -€7,000 | |
| Other amounts receivable | 41 | €928 | €2,116 | +€1,187 | +127.9% |
| Cash at bank and in hand | 54/58 | €4,810 | €23,309 | +€18,498 | +384.6% |
| Total equity and liabilities | 10/49 | €18,039 | €28,224 | +€10,186 | +56.5% |
| Equity | 10/15 | €9,899 | €18,933 | +€9,034 | +91.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,899 | €14,933 | +€9,034 | +153.1% |
| Amounts payable | 17/49 | €8,139 | €9,291 | +€1,152 | +14.2% |
| Amounts payable within one year | 42/48 | €8,139 | €9,291 | +€1,152 | +14.2% |
| Trade debts | 44 | €8,139 | €9,291 | +€1,152 | +14.2% |
| Suppliers | 440/4 | €8,139 | €9,291 | +€1,152 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,500 | = | 0.0% |
| Other operating charges | 640/8 | - | €536 | +€536 | |
| Gross operating margin | 9900 | €4,785 | €12,178 | +€7,393 | +154.5% |
| Operating profit (loss) | 9901 | €2,285 | €9,142 | +€6,858 | +300.2% |
| Financial charges | 65/66B | €175 | €108 | -€66 | -37.9% |
| Recurring financial charges | 65 | €175 | €108 | -€66 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €2,110 | €9,034 | +€6,924 | +328.2% |
| Income taxes | 67/77 | €947 | - | -€947 | |
| Profit (loss) for the period | 9904 | €1,162 | €9,034 | +€7,871 | +677.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,162 | €9,034 | +€7,871 | +677.2% |
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 2 October 2026 via checked.be.