ABR2: 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.
ABR2
Largest movements
- Receivables after one year -€142,168
down €142,168 (-6.5%), from €2.2m to €2.0m
- Tax, wage and social debts -€162,982
down €162,982 (-98.3%), from €165,814 to €2,831
- Financial income -€67,547
down €67,547 (-69.1%), from €97,746 to €30,199
- Gross operating margin +€39,884
up €39,884 (+76.5%), from -€52,159 to -€12,274
- Financial charges -€13,328
down €13,328 (-52.9%), from €25,208 to €11,880
- Taxes +€2,831
up €2,831, from €0 to €2,831
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 | €2,343,705 | €2,191,861 | -€151,844 | -6.5% |
| Fixed assets | 21/28 | €4,000 | €0 | -€4,000 | -100.0% |
| Financial fixed assets | 28 | €4,000 | €0 | -€4,000 | -100.0% |
| Current assets | 29/58 | €2,339,705 | €2,191,861 | -€147,844 | -6.3% |
| Amounts receivable after more than one year | 29 | €2,185,104 | €2,042,936 | -€142,168 | -6.5% |
| Other amounts receivable | 291 | €2,185,104 | €2,042,936 | -€142,168 | -6.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €148,647 | €148,925 | +€279 | +0.2% |
| Other amounts receivable | 41 | €148,647 | €148,925 | +€279 | +0.2% |
| Cash at bank and in hand | 54/58 | €5,955 | €0 | -€5,955 | -100.0% |
| Total equity and liabilities | 10/49 | €2,343,705 | €2,191,861 | -€151,844 | -6.5% |
| Equity | 10/15 | €1,887,623 | €1,889,751 | +€2,129 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,819,423 | €1,821,551 | +€2,129 | +0.1% |
| Amounts payable | 17/49 | €456,083 | €302,110 | -€153,973 | -33.8% |
| Amounts payable within one year | 42/48 | €445,183 | €296,846 | -€148,336 | -33.3% |
| Financial debts | 43 | €168,946 | €174,401 | +€5,456 | +3.2% |
| Credit institutions | 430/8 | €168,946 | €174,401 | +€5,456 | +3.2% |
| Trade debts | 44 | €110,424 | €118,909 | +€8,485 | +7.7% |
| Suppliers | 440/4 | €110,424 | €118,909 | +€8,485 | +7.7% |
| Taxes, remuneration and social security | 45 | €165,814 | €2,831 | -€162,982 | -98.3% |
| Taxes | 450/3 | €165,814 | €2,831 | -€162,982 | -98.3% |
| Other amounts payable | 47/48 | - | €705 | +€705 | |
| Accrued charges and deferred income | 492/3 | €10,900 | €5,263 | -€5,637 | -51.7% |
| Other operating charges | 640/8 | €1,079 | €1,086 | +€6 | +0.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€52,159 | -€12,274 | +€39,884 | +76.5% |
| Operating profit (loss) | 9901 | -€53,238 | -€13,360 | +€39,878 | +74.9% |
| Financial income | 75/76B | €97,746 | €30,199 | -€67,547 | -69.1% |
| Recurring financial income | 75 | €97,746 | €30,199 | -€67,547 | -69.1% |
| Financial charges | 65/66B | €25,208 | €11,880 | -€13,328 | -52.9% |
| Recurring financial charges | 65 | €25,208 | €11,880 | -€13,328 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €19,301 | €4,960 | -€14,341 | -74.3% |
| Income taxes | 67/77 | €0 | €2,831 | +€2,831 | |
| Profit (loss) for the period | 9904 | €19,301 | €2,129 | -€17,172 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,301 | €2,129 | -€17,172 | -89.0% |
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 9 October 2026 via checked.be.