ABOT: 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.
ABOT
Largest movements
- Current assets +€27,976
up €27,976 (+7.5%), from €371,659 to €399,635
of which Receivables after one year: +€278,751
- Equity +€25,253
up €25,253 (+8.4%), from €299,783 to €325,036
of which Profit (loss) carried forward: +€25,253
- Gross operating margin -€51,257
down €51,257 (-45.0%), from €113,994 to €62,736
- Taxes -€11,697
down €11,697 (-38.6%), from €30,264 to €18,567
- Financial income +€8,521
new in 2022: €8,521
- Other operating charges +€7,394
new in 2022: €7,394
- Financial charges +€5,499
new in 2022: €5,499
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,231,878 | €1,259,639 | +€27,761 | +2.3% |
| Fixed assets | 21/28 | €860,220 | €860,004 | -€215 | 0.0% |
| Tangible fixed assets | 22/27 | €1,722 | €1,507 | -€215 | -12.5% |
| Furniture and vehicles | 24 | - | €1,507 | +€1,507 | |
| Financial fixed assets | 28 | €858,498 | €858,498 | = | 0.0% |
| Current assets | 29/58 | €371,659 | €399,635 | +€27,976 | +7.5% |
| Amounts receivable after more than one year | 29 | - | €278,751 | +€278,751 | |
| Other amounts receivable | 291 | - | €278,751 | +€278,751 | |
| Amounts receivable within one year | 40/41 | €80,371 | €109,233 | +€28,862 | +35.9% |
| Trade receivables | 40 | - | €87,327 | +€87,327 | |
| Other amounts receivable | 41 | - | €21,906 | +€21,906 | |
| Cash at bank and in hand | 54/58 | €662 | €6,012 | +€5,351 | +808.9% |
| Deferred charges and accrued income | 490/1 | - | €5,639 | +€5,639 | |
| Total equity and liabilities | 10/49 | €1,231,878 | €1,259,639 | +€27,761 | +2.3% |
| Equity | 10/15 | €299,783 | €325,036 | +€25,253 | +8.4% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €279,323 | €304,576 | +€25,253 | +9.0% |
| Amounts payable | 17/49 | €932,096 | €934,604 | +€2,508 | +0.3% |
| Amounts payable after more than one year | 17 | €580,978 | €585,420 | +€4,442 | +0.8% |
| Financial debts | 170/4 | - | €585,420 | +€585,420 | |
| Amounts payable within one year | 42/48 | €157,372 | €155,438 | -€1,934 | -1.2% |
| Trade debts | 44 | €52,011 | €72,975 | +€20,965 | +40.3% |
| Suppliers | 440/4 | - | €72,975 | +€72,975 | |
| Taxes, remuneration and social security | 45 | - | €82,462 | +€82,462 | |
| Taxes | 450/3 | - | €82,462 | +€82,462 | |
| Accrued charges and deferred income | 492/3 | - | €193,746 | +€193,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €215 | -€303 | -58.4% |
| Other operating charges | 640/8 | - | €7,394 | +€7,394 | |
| Gross operating margin | 9900 | €113,994 | €62,736 | -€51,257 | -45.0% |
| Operating profit (loss) | 9901 | -€379,408 | €55,127 | +€434,535 | |
| Financial income | 75/76B | - | €8,521 | +€8,521 | |
| Recurring financial income | 75 | €8,759 | €8,521 | -€238 | -2.7% |
| Financial charges | 65/66B | - | €5,499 | +€5,499 | |
| Recurring financial charges | 65 | €8,401 | €5,499 | -€2,902 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | -€379,050 | €58,149 | +€437,200 | |
| Income taxes | 67/77 | €30,264 | €18,567 | -€11,697 | -38.6% |
| Profit (loss) for the period | 9904 | -€409,314 | €39,582 | +€448,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€409,314 | €39,582 | +€448,896 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.