ABP SYSTEMS: 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 SYSTEMS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Current portion of long-term debt -€21,761
down €21,761 (-57.5%), from €37,862 to €16,101
- Short-term financial debts +€19,363
up €19,363 (+391%), from €4,947 to €24,310
- Gross operating margin +€27,448
up €27,448 (+95.4%), from -€28,777 to -€1,328
- Other operating charges +€1,146
up €1,146 (+107%), from €1,069 to €2,216
- Financial income +€1,110
up €1,110 (+21.8%), from €5,082 to €6,192
- Financial charges -€309
down €309 (-7.8%), from €3,973 to €3,663
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 | €1,108,953 | €1,121,100 | +€12,147 | +1.1% |
| Fixed assets | 21/28 | €338,383 | €346,520 | +€8,138 | +2.4% |
| Intangible fixed assets | 21 | €268,839 | €268,839 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €8,138 | +€8,138 | |
| Furniture and vehicles | 24 | - | €8,138 | +€8,138 | |
| Financial fixed assets | 28 | €69,544 | €69,544 | = | 0.0% |
| Current assets | 29/58 | €770,570 | €774,579 | +€4,009 | +0.5% |
| Amounts receivable within one year | 40/41 | €770,570 | €774,579 | +€4,009 | +0.5% |
| Trade receivables | 40 | €45,854 | €45,201 | -€653 | -1.4% |
| Other amounts receivable | 41 | €724,716 | €729,378 | +€4,662 | +0.6% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,108,953 | €1,121,100 | +€12,147 | +1.1% |
| Equity | 10/15 | -€28,895 | -€30,437 | -€1,542 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,355 | -€50,897 | -€1,542 | -3.1% |
| Amounts payable | 17/49 | €1,137,848 | €1,151,536 | +€13,689 | +1.2% |
| Amounts payable after more than one year | 17 | €367,725 | €367,725 | = | 0.0% |
| Financial debts | 170/4 | €367,725 | €367,725 | = | 0.0% |
| Amounts payable within one year | 42/48 | €770,123 | €783,812 | +€13,689 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €37,862 | €16,101 | -€21,761 | -57.5% |
| Financial debts | 43 | €4,947 | €24,310 | +€19,363 | +391% |
| Credit institutions | 430/8 | €4,947 | €24,310 | +€19,363 | +391% |
| Trade debts | 44 | €40,151 | €50,714 | +€10,563 | +26.3% |
| Suppliers | 440/4 | €40,151 | €50,714 | +€10,563 | +26.3% |
| Advances received on contracts in progress | 46 | €7,250 | €7,250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,265 | €11,192 | -€73 | -0.6% |
| Taxes | 450/3 | €11,265 | €11,192 | -€73 | -0.6% |
| Other amounts payable | 47/48 | €668,647 | €674,245 | +€5,598 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €200 | +€200 | |
| Other operating charges | 640/8 | €1,069 | €2,216 | +€1,146 | +107% |
| Gross operating margin | 9900 | -€28,777 | -€1,328 | +€27,448 | +95.4% |
| Operating profit (loss) | 9901 | -€29,846 | -€3,744 | +€26,102 | +87.5% |
| Financial income | 75/76B | €5,082 | €6,192 | +€1,110 | +21.8% |
| Recurring financial income | 75 | €5,082 | €6,192 | +€1,110 | +21.8% |
| Financial charges | 65/66B | €3,973 | €3,663 | -€309 | -7.8% |
| Recurring financial charges | 65 | €3,973 | €3,663 | -€309 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,737 | -€1,216 | +€27,521 | +95.8% |
| Income taxes | 67/77 | €401 | €326 | -€75 | -18.7% |
| Profit (loss) for the period | 9904 | -€29,138 | -€1,542 | +€27,596 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,138 | -€1,542 | +€27,596 | +94.7% |
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 14 October 2026 via checked.be.