ABOU HAFSA: 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.
ABOU HAFSA
Largest movements
- Receivables within one year -€44,756
down €44,756 (-44.5%), from €100,576 to €55,820
of which Trade receivables: -€51,736
- Stocks and contracts -€5,260
down €5,260 (-19.0%), from €27,660 to €22,400
- Cash -€3,766
down €3,766 (-85.0%), from €4,432 to €666
mainly Trade debts (-€57,863) and Tax, wage and social debts (-€16,716)
- Trade debts -€57,863
down €57,863 (-86.8%), from €66,633 to €8,770
- Tax, wage and social debts -€16,716
down €16,716 (-45.9%), from €36,394 to €19,678
of which Taxes: -€8,732
- Other debts +€16,009
up €16,009 (+158%), from €10,162 to €26,171
- Profit (loss) carried forward +€4,788
up €4,788 (+163%), from €2,934 to €7,722
- Turnover -€272,599
no longer reported in 2024 (was €272,599)
- Purchases and services -€237,258
no longer reported in 2024 (was €237,258)
- Staff costs +€42,364
up €42,364 (+175%), from €24,150 to €66,514
- Gross operating margin +€35,323
up €35,323 (+95.8%), from €36,878 to €72,201
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 | €134,623 | €80,841 | -€53,782 | -40.0% |
| Fixed assets | 21/28 | €1,955 | €1,955 | = | 0.0% |
| Financial fixed assets | 28 | €1,955 | €1,955 | = | 0.0% |
| Current assets | 29/58 | €132,668 | €78,886 | -€53,782 | -40.5% |
| Stocks and contracts in progress | 3 | €27,660 | €22,400 | -€5,260 | -19.0% |
| Stocks | 30/36 | €27,660 | €22,400 | -€5,260 | -19.0% |
| Amounts receivable within one year | 40/41 | €100,576 | €55,820 | -€44,756 | -44.5% |
| Trade receivables | 40 | €100,576 | €48,839 | -€51,736 | -51.4% |
| Other amounts receivable | 41 | - | €6,981 | +€6,981 | |
| Cash at bank and in hand | 54/58 | €4,432 | €666 | -€3,766 | -85.0% |
| Total equity and liabilities | 10/49 | €134,623 | €80,841 | -€53,782 | -40.0% |
| Equity | 10/15 | €21,434 | €26,222 | +€4,788 | +22.3% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Capital | 10 | €18,500 | €18,500 | = | 0.0% |
| Issued capital | 100 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,934 | €7,722 | +€4,788 | +163% |
| Amounts payable | 17/49 | €113,189 | €54,619 | -€58,570 | -51.7% |
| Amounts payable within one year | 42/48 | €113,189 | €54,619 | -€58,570 | -51.7% |
| Trade debts | 44 | €66,633 | €8,770 | -€57,863 | -86.8% |
| Suppliers | 440/4 | €66,633 | €8,770 | -€57,863 | -86.8% |
| Taxes, remuneration and social security | 45 | €36,394 | €19,678 | -€16,716 | -45.9% |
| Taxes | 450/3 | €19,544 | €10,812 | -€8,732 | -44.7% |
| Remuneration and social security | 454/9 | €16,850 | €8,866 | -€7,984 | -47.4% |
| Other amounts payable | 47/48 | €10,162 | €26,171 | +€16,009 | +158% |
| Turnover | 70 | €272,599 | - | -€272,599 | |
| Goods, raw materials, services and sundry goods | 60/61 | €237,258 | - | -€237,258 | |
| Remuneration, social security and pensions | 62 | €24,150 | €66,514 | +€42,364 | +175% |
| Other operating charges | 640/8 | €1,968 | €160 | -€1,808 | -91.9% |
| Gross operating margin | 9900 | €36,878 | €72,201 | +€35,323 | +95.8% |
| Operating profit (loss) | 9901 | €10,760 | €5,527 | -€5,233 | -48.6% |
| Financial charges | 65/66B | €123 | €740 | +€617 | +503% |
| Recurring financial charges | 65 | €123 | €740 | +€617 | +503% |
| Profit (loss) for the period before taxes | 9903 | €10,638 | €4,788 | -€5,850 | -55.0% |
| Profit (loss) for the period | 9904 | €10,638 | €4,788 | -€5,850 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,638 | €4,788 | -€5,850 | -55.0% |
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 29 October 2026 via checked.be.