ABMUS: 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.
ABMUS
Largest movements
- Receivables within one year +€21,112
up €21,112 (+457%), from €4,621 to €25,733
of which Other amounts receivable: +€11,202
- Cash +€12,772
up €12,772 (+328%), from €3,897 to €16,669
mainly Net result for the year (+€24,805) and Trade debts (+€8,408)
- Intangible fixed assets -€2,200
no longer reported in 2024 (was €2,200)
- Stocks and contracts -€1,095
down €1,095 (-53.4%), from €2,050 to €955
- Tangible fixed assets +€1,016
new in 2024: €1,016
- Profit (loss) carried forward +€24,805
up €24,805, from -€20,933 to €3,872
- Trade debts +€8,408
up €8,408 (+356%), from €2,359 to €10,767
- Tax, wage and social debts -€1,239
down €1,239 (-48.6%), from €2,551 to €1,312
- Gross operating margin +€34,453
up €34,453 (+248%), from €13,899 to €48,353
- Staff costs +€3,992
up €3,992 (+23.6%), from €16,946 to €20,938
- Depreciation -€1,188
down €1,188 (-31.9%), from €3,727 to €2,539
- Other operating charges -€813
no longer reported in 2024 (was €813)
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.
Derived cash bridge
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 | €12,768 | €44,742 | +€31,974 | +250% |
| Fixed assets | 21/28 | €2,200 | €1,016 | -€1,184 | -53.8% |
| Intangible fixed assets | 21 | €2,200 | - | -€2,200 | |
| Tangible fixed assets | 22/27 | - | €1,016 | +€1,016 | |
| Plant, machinery and equipment | 23 | - | €1,016 | +€1,016 | |
| Current assets | 29/58 | €10,568 | €43,726 | +€33,158 | +314% |
| Stocks and contracts in progress | 3 | €2,050 | €955 | -€1,095 | -53.4% |
| Stocks | 30/36 | €2,050 | €955 | -€1,095 | -53.4% |
| Amounts receivable within one year | 40/41 | €4,621 | €25,733 | +€21,112 | +457% |
| Trade receivables | 40 | €1,150 | €11,060 | +€9,910 | +862% |
| Other amounts receivable | 41 | €3,471 | €14,673 | +€11,202 | +323% |
| Current investments | 50/53 | - | €368 | +€368 | |
| Cash at bank and in hand | 54/58 | €3,897 | €16,669 | +€12,772 | +328% |
| Total equity and liabilities | 10/49 | €12,768 | €44,742 | +€31,974 | +250% |
| Equity | 10/15 | -€2,333 | €22,472 | +€24,805 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,933 | €3,872 | +€24,805 | |
| Amounts payable | 17/49 | €15,102 | €22,271 | +€7,169 | +47.5% |
| Amounts payable within one year | 42/48 | €15,102 | €22,271 | +€7,169 | +47.5% |
| Trade debts | 44 | €2,359 | €10,767 | +€8,408 | +356% |
| Suppliers | 440/4 | €2,359 | €10,767 | +€8,408 | +356% |
| Taxes, remuneration and social security | 45 | €2,551 | €1,312 | -€1,239 | -48.6% |
| Remuneration and social security | 454/9 | €2,551 | €1,312 | -€1,239 | -48.6% |
| Other amounts payable | 47/48 | €10,192 | €10,192 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €16,946 | €20,938 | +€3,992 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,727 | €2,539 | -€1,188 | -31.9% |
| Other operating charges | 640/8 | €813 | - | -€813 | |
| Gross operating margin | 9900 | €13,899 | €48,353 | +€34,453 | +248% |
| Operating profit (loss) | 9901 | -€7,586 | €24,876 | +€32,462 | |
| Financial income | 75/76B | €116 | €21 | -€96 | -82.2% |
| Recurring financial income | 75 | €116 | €21 | -€96 | -82.2% |
| Financial charges | 65/66B | €74 | €91 | +€17 | +22.6% |
| Recurring financial charges | 65 | €74 | €91 | +€17 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,544 | €24,805 | +€32,349 | |
| Profit (loss) for the period | 9904 | -€7,544 | €24,805 | +€32,349 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,544 | €24,805 | +€32,349 |
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 17 October 2026 via checked.be.