ABP TECHNOLOGIES: 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 TECHNOLOGIES
Largest movements
- Receivables within one year +€47,480
up €47,480 (+120.6%), from €39,381 to €86,861
of which Other amounts receivable: +€49,896
- Other debts +€104,358
up €104,358 (+16.9%), from €619,145 to €723,503
- Profit (loss) carried forward -€41,872
down €41,872 (-7.6%), from -€550,700 to -€592,573
- Tax, wage and social debts -€29,246
down €29,246 (-100.0%), from €29,246 to €0
of which Taxes: -€29,246
- Trade debts +€26,611
up €26,611 (+26.4%), from €100,868 to €127,479
- Short-term financial debts -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Gross operating margin +€176,867
up €176,867 (+81.3%), from -€217,660 to -€40,793
- Financial charges -€166,352
down €166,352 (-99.8%), from €166,765 to €412
of which Non-recurring financial charges: -€166,270
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.
Cash bridge derived
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 | €311,666 | €359,518 | +€47,852 | +15.4% |
| Fixed assets | 21/28 | €41,066 | €41,066 | = | 0.0% |
| Financial fixed assets | 28 | €41,066 | €41,066 | = | 0.0% |
| Current assets | 29/58 | €270,600 | €318,452 | +€47,852 | +17.7% |
| Stocks and contracts in progress | 3 | €231,119 | €231,119 | = | 0.0% |
| Stocks | 30/36 | €231,119 | €231,119 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,381 | €86,861 | +€47,480 | +120.6% |
| Trade receivables | 40 | €9,403 | €6,986 | -€2,416 | -25.7% |
| Other amounts receivable | 41 | €29,978 | €79,875 | +€49,896 | +166.4% |
| Cash at bank and in hand | 54/58 | €100 | €472 | +€372 | +371.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €311,666 | €359,518 | +€47,852 | +15.4% |
| Equity | 10/15 | -€542,640 | -€584,513 | -€41,872 | -7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | -€550,700 | -€592,573 | -€41,872 | -7.6% |
| Amounts payable | 17/49 | €854,306 | €944,030 | +€89,724 | +10.5% |
| Amounts payable after more than one year | 17 | €42,292 | €42,292 | = | 0.0% |
| Financial debts | 170/4 | €42,292 | €42,292 | = | 0.0% |
| Amounts payable within one year | 42/48 | €812,015 | €901,739 | +€89,724 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €50,757 | €50,757 | = | 0.0% |
| Financial debts | 43 | €12,000 | €0 | -€12,000 | -100.0% |
| Credit institutions | 430/8 | €12,000 | €0 | -€12,000 | -100.0% |
| Trade debts | 44 | €100,868 | €127,479 | +€26,611 | +26.4% |
| Suppliers | 440/4 | €100,868 | €127,479 | +€26,611 | +26.4% |
| Taxes, remuneration and social security | 45 | €29,246 | €0 | -€29,246 | -100.0% |
| Taxes | 450/3 | €29,246 | €0 | -€29,246 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €619,145 | €723,503 | +€104,358 | +16.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,100 | €0 | -€1,100 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €60 | €0 | -€60 | -100.0% |
| Other operating charges | 640/8 | €860 | €1,078 | +€218 | +25.4% |
| Gross operating margin | 9900 | -€217,660 | -€40,793 | +€176,867 | +81.3% |
| Operating profit (loss) | 9901 | -€219,680 | -€41,871 | +€177,809 | +80.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €166,765 | €412 | -€166,352 | -99.8% |
| Recurring financial charges | 65 | €495 | €412 | -€82 | -16.6% |
| Non-recurring financial charges | 66B | €166,270 | €0 | -€166,270 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€386,444 | -€42,283 | +€344,161 | +89.1% |
| Income taxes | 67/77 | - | -€411 | -€411 | |
| Profit (loss) for the period | 9904 | -€386,444 | -€41,872 | +€344,572 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€386,444 | -€41,872 | +€344,572 | +89.2% |
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 11 October 2026 via checked.be.