ABODC 1: 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.
ABODC 1
Largest movements
- Receivables within one year +€77,778
up €77,778 (+1218.5%), from €6,383 to €84,160
of which Trade receivables: +€81,994
- Cash +€29,519
up €29,519 (+20.0%), from €147,922 to €177,441
mainly Other debts (+€73,306) and Net result for the year (+€26,435)
- Tangible fixed assets -€3,237
down €3,237 (-14.1%), from €22,888 to €19,652
of which Other tangible fixed assets: -€4,282
- Other debts +€73,306
new in 2024: €73,306
- Accrued charges and deferred income -€29,625
down €29,625 (-21.4%), from €138,176 to €108,551
- Profit (loss) carried forward +€26,435
up €26,435 (+128.4%), from €20,596 to €47,031
- Tax, wage and social debts +€25,439
up €25,439 (+146.7%), from €17,339 to €42,778
of which Taxes: +€13,042
- Trade debts +€7,961
up €7,961 (+489.6%), from €1,626 to €9,587
- Gross operating margin +€9,169
up €9,169 (+6.3%), from €144,741 to €153,910
- Staff costs -€6,423
down €6,423 (-5.5%), from €117,385 to €110,961
- Taxes +€5,304
up €5,304 (+98.1%), from €5,409 to €10,713
- Depreciation +€3,649
up €3,649 (+308.1%), from €1,184 to €4,833
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 | €177,736 | €281,253 | +€103,517 | +58.2% |
| Fixed assets | 21/28 | €22,888 | €19,652 | -€3,237 | -14.1% |
| Tangible fixed assets | 22/27 | €22,888 | €19,652 | -€3,237 | -14.1% |
| Furniture and vehicles | 24 | €2,623 | €3,668 | +€1,046 | +39.9% |
| Other tangible fixed assets | 26 | €20,266 | €15,983 | -€4,282 | -21.1% |
| Current assets | 29/58 | €154,848 | €261,601 | +€106,753 | +68.9% |
| Amounts receivable within one year | 40/41 | €6,383 | €84,160 | +€77,778 | +1218.5% |
| Trade receivables | 40 | - | €81,994 | +€81,994 | |
| Other amounts receivable | 41 | €6,383 | €2,166 | -€4,217 | -66.1% |
| Cash at bank and in hand | 54/58 | €147,922 | €177,441 | +€29,519 | +20.0% |
| Deferred charges and accrued income | 490/1 | €543 | - | -€543 | |
| Total equity and liabilities | 10/49 | €177,736 | €281,253 | +€103,517 | +58.2% |
| Equity | 10/15 | €20,596 | €47,031 | +€26,435 | +128.4% |
| Profit (loss) carried forward | 14 | €20,596 | €47,031 | +€26,435 | +128.4% |
| Amounts payable | 17/49 | €157,140 | €234,222 | +€77,082 | +49.1% |
| Amounts payable within one year | 42/48 | €18,965 | €125,671 | +€106,706 | +562.7% |
| Trade debts | 44 | €1,626 | €9,587 | +€7,961 | +489.6% |
| Suppliers | 440/4 | €1,626 | €9,587 | +€7,961 | +489.6% |
| Taxes, remuneration and social security | 45 | €17,339 | €42,778 | +€25,439 | +146.7% |
| Taxes | 450/3 | €5,445 | €18,487 | +€13,042 | +239.5% |
| Remuneration and social security | 454/9 | €11,893 | €24,291 | +€12,398 | +104.2% |
| Other amounts payable | 47/48 | - | €73,306 | +€73,306 | |
| Accrued charges and deferred income | 492/3 | €138,176 | €108,551 | -€29,625 | -21.4% |
| Remuneration, social security and pensions | 62 | €117,385 | €110,961 | -€6,423 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,184 | €4,833 | +€3,649 | +308.1% |
| Other operating charges | 640/8 | €15 | €806 | +€791 | +5291.9% |
| Gross operating margin | 9900 | €144,741 | €153,910 | +€9,169 | +6.3% |
| Operating profit (loss) | 9901 | €26,157 | €37,309 | +€11,152 | +42.6% |
| Financial charges | 65/66B | €153 | €161 | +€8 | +5.5% |
| Recurring financial charges | 65 | €153 | €161 | +€8 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €26,004 | €37,148 | +€11,144 | +42.9% |
| Income taxes | 67/77 | €5,409 | €10,713 | +€5,304 | +98.1% |
| Profit (loss) for the period | 9904 | €20,596 | €26,435 | +€5,839 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,596 | €26,435 | +€5,839 | +28.4% |
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 4 October 2026 via checked.be.