ABP: 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.
ABP
Largest movements
- Cash +€11,733
up €11,733 (+80.3%), from €14,606 to €26,339
mainly Net result for the year (+€13,074) and Tax, wage and social debts (+€3,257)
- Receivables within one year +€3,628
up €3,628 (+19.4%), from €18,680 to €22,308
of which Trade receivables: +€2,776
- Tangible fixed assets +€790
up €790, from €0 to €790
of which Furniture and vehicles: +€790
- Reserves +€13,074
up €13,074 (+41.9%), from €31,174 to €44,248
of which Distributable reserves: +€13,074
- Tax, wage and social debts +€3,257
new in 2024: €3,257
- Gross operating margin +€20,321
up €20,321, from -€2,216 to €18,105
- Taxes +€6,257
up €6,257 (+62,573,700%), from €0 to €6,257
- Financial income +€986
up €986 (+149%), from €660 to €1,646
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 | €33,286 | €49,437 | +€16,151 | +48.5% |
| Fixed assets | 21/28 | €0 | €790 | +€790 | |
| Tangible fixed assets | 22/27 | €0 | €790 | +€790 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €790 | +€790 | |
| Current assets | 29/58 | €33,286 | €48,647 | +€15,361 | +46.1% |
| Amounts receivable within one year | 40/41 | €18,680 | €22,308 | +€3,628 | +19.4% |
| Trade receivables | 40 | - | €2,776 | +€2,776 | |
| Other amounts receivable | 41 | €18,680 | €19,533 | +€852 | +4.6% |
| Cash at bank and in hand | 54/58 | €14,606 | €26,339 | +€11,733 | +80.3% |
| Total equity and liabilities | 10/49 | €33,286 | €49,437 | +€16,151 | +48.5% |
| Equity | 10/15 | €33,058 | €46,131 | +€13,074 | +39.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | €7,000 | = | 0.0% |
| Issued capital | 100 | €21,000 | €21,000 | = | 0.0% |
| Uncalled capital | 101 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €31,174 | €44,248 | +€13,074 | +41.9% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Legal reserve | 130 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €29,074 | €42,148 | +€13,074 | +45.0% |
| Profit (loss) carried forward | 14 | -€5,116 | -€5,116 | = | 0.0% |
| Amounts payable | 17/49 | €229 | €3,306 | +€3,077 | +1,346% |
| Amounts payable within one year | 42/48 | €229 | €3,306 | +€3,077 | +1,346% |
| Trade debts | 44 | €229 | €49 | -€180 | -78.8% |
| Suppliers | 440/4 | €229 | €49 | -€180 | -78.8% |
| Taxes, remuneration and social security | 45 | - | €3,257 | +€3,257 | |
| Taxes | 450/3 | - | €3,257 | +€3,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €36 | +€36 | |
| Other operating charges | 640/8 | €220 | €220 | = | 0.0% |
| Gross operating margin | 9900 | -€2,216 | €18,105 | +€20,321 | |
| Operating profit (loss) | 9901 | -€2,436 | €17,849 | +€20,285 | |
| Financial income | 75/76B | €660 | €1,646 | +€986 | +149% |
| Recurring financial income | 75 | €660 | €1,646 | +€986 | +149% |
| Financial charges | 65/66B | €172 | €163 | -€9 | -5.0% |
| Recurring financial charges | 65 | €172 | €163 | -€9 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,948 | €19,331 | +€21,279 | |
| Income taxes | 67/77 | €0 | €6,257 | +€6,257 | +62,573,700% |
| Profit (loss) for the period | 9904 | -€1,948 | €13,074 | +€15,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,948 | €13,074 | +€15,022 |
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 13 October 2026 via checked.be.