ABORDS & BOIS: 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
ABORDS & BOIS
NACE 81.300, Landscape service activities
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€5,320
2023 · €44,679-€39,359
Equity
€12,558
2023 · €7,237+€5,320
Cash
€48,691
2023 · €49,838-€1,147
Balance sheet total
€279,409
2023 · €285,251-€5,842
Largest movements
Assets
- Stocks and contracts -€6,200
down €6,200 (-6.3%), from €98,803 to €92,603
of which Stocks: -€6,200
Equity and liabilities
- Tax, wage and social debts -€25,422
down €25,422 (-27.0%), from €94,224 to €68,802
of which Remuneration and social security: -€12,859
- Debts after one year +€23,099
up €23,099 (+1,610%), from €1,435 to €24,534
- Trade debts -€22,153
down €22,153 (-13.2%), from €168,017 to €145,865
- Current portion of long-term debt +€19,636
up €19,636 (+581%), from €3,382 to €23,018
- Profit (loss) carried forward +€5,320
up €5,320 (+4.4%), from -€122,257 to -€116,936
Income statement
- Gross operating margin -€34,265
down €34,265 (-13.2%), from €259,499 to €225,234
- Depreciation +€5,745
up €5,745 (+45.9%), from €12,520 to €18,265
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
€44,679
Gross operating margin
-€34,265
Staff costs
-€1,819
Depreciation
-€5,745
Other operating charges
+€299
Other operating items
+€4,106
Financial income
+€365
Financial charges
-€2,300
Result 2024
€5,320
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€27,458
Investment
-€16,423
Financing
+€42,735
Cash 2023
€49,838
From operations (derived)
-€27,458
Net result for the year
+€5,320
Depreciation
+€18,265
Stocks and contracts
+€6,200
Receivables within one year
-€2,672
Deferred charges and accrued income
-€675
Trade debts
-€22,153
Tax, wage and social debts
-€25,422
Other debts
-€2,723
Accrued charges and deferred income
-€3,600
Investment (derived)
-€16,423
Investment in fixed assets (net)
-€16,423
Financing
+€42,735
Debts after one year
+€23,099
Current portion of long-term debt
+€19,636
Cash 2024
€48,691
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,251 | €279,409 | -€5,842 | -2.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €64,519 | €62,677 | -€1,842 | -2.9% |
| Intangible fixed assets | 21 | €12,012 | €9,545 | -€2,467 | -20.5% |
| Tangible fixed assets | 22/27 | €52,406 | €53,031 | +€625 | +1.2% |
| Plant, machinery and equipment | 23 | €28,676 | €36,743 | +€8,067 | +28.1% |
| Furniture and vehicles | 24 | €23,730 | €16,288 | -€7,442 | -31.4% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €220,732 | €216,732 | -€4,000 | -1.8% |
| Stocks and contracts in progress | 3 | €98,803 | €92,603 | -€6,200 | -6.3% |
| Stocks | 30/36 | €88,003 | €81,803 | -€6,200 | -7.0% |
| Contracts in progress | 37 | €10,800 | €10,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,921 | €61,593 | +€2,672 | +4.5% |
| Trade receivables | 40 | €58,921 | €61,416 | +€2,495 | +4.2% |
| Other amounts receivable | 41 | €0 | €176 | +€176 | |
| Cash at bank and in hand | 54/58 | €49,838 | €48,691 | -€1,147 | -2.3% |
| Deferred charges and accrued income | 490/1 | €13,170 | €13,845 | +€675 | +5.1% |
| Total equity and liabilities | 10/49 | €285,251 | €279,409 | -€5,842 | -2.0% |
| Equity | 10/15 | €7,237 | €12,558 | +€5,320 | +73.5% |
| Contributions | 10/11 | €21,260 | €21,260 | = | 0.0% |
| Reserves | 13 | €108,234 | €108,234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €108,234 | €108,234 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,257 | -€116,936 | +€5,320 | +4.4% |
| Amounts payable | 17/49 | €278,014 | €266,851 | -€11,163 | -4.0% |
| Amounts payable after more than one year | 17 | €1,435 | €24,534 | +€23,099 | +1,610% |
| Financial debts | 170/4 | €1,435 | €24,534 | +€23,099 | +1,610% |
| Amounts payable within one year | 42/48 | €271,570 | €240,908 | -€30,663 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €3,382 | €23,018 | +€19,636 | +581% |
| Trade debts | 44 | €168,017 | €145,865 | -€22,153 | -13.2% |
| Suppliers | 440/4 | €168,017 | €145,865 | -€22,153 | -13.2% |
| Taxes, remuneration and social security | 45 | €94,224 | €68,802 | -€25,422 | -27.0% |
| Taxes | 450/3 | €68,511 | €55,948 | -€12,563 | -18.3% |
| Remuneration and social security | 454/9 | €25,713 | €12,854 | -€12,859 | -50.0% |
| Other amounts payable | 47/48 | €5,947 | €3,224 | -€2,723 | -45.8% |
| Accrued charges and deferred income | 492/3 | €5,009 | €1,410 | -€3,600 | -71.9% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €190,767 | €192,586 | +€1,819 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,520 | €18,265 | +€5,745 | +45.9% |
| Other operating charges | 640/8 | €1,286 | €987 | -€299 | -23.2% |
| Non-recurring operating charges | 66A | €4,397 | €291 | -€4,106 | -93.4% |
| Gross operating margin | 9900 | €259,499 | €225,234 | -€34,265 | -13.2% |
| Operating profit (loss) | 9901 | €50,530 | €13,106 | -€37,424 | -74.1% |
| Financial income | 75/76B | €61 | €426 | +€365 | +602% |
| Recurring financial income | 75 | €61 | €426 | +€365 | +602% |
| Financial charges | 65/66B | €5,911 | €8,211 | +€2,300 | +38.9% |
| Recurring financial charges | 65 | €5,911 | €8,211 | +€2,300 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €44,679 | €5,320 | -€39,359 | -88.1% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €44,679 | €5,320 | -€39,359 | -88.1% |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €44,679 | €5,320 | -€39,359 | -88.1% |
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 30 October 2026 via checked.be.