Abracom: what changed
Two fiscal 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.
Abracom
Largest movements
- Deferred charges and accrued income +€15,800
up €15,800 (+47.4%), from €33,309 to €49,109
- Accrued charges and deferred income +€9,479
up €9,479 (+33.3%), from €28,437 to €37,917
No income-statement line moved by more than 1% of the activity.
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €853,170 | €868,970 | +€15,800 | +1.9% |
| Current assets | 29/58 | €853,170 | €868,970 | +€15,800 | +1.9% |
| Amounts receivable within one year | 40/41 | €806,754 | €806,754 | = | 0.0% |
| Other amounts receivable | 41 | €806,754 | €806,754 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,107 | €13,107 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €33,309 | €49,109 | +€15,800 | +47.4% |
| Total equity and liabilities | 10/49 | €853,170 | €868,970 | +€15,800 | +1.9% |
| Equity | 10/15 | €340,952 | €346,973 | +€6,021 | +1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €320,952 | €326,973 | +€6,021 | +1.9% |
| Amounts payable | 17/49 | €512,218 | €521,997 | +€9,779 | +1.9% |
| Amounts payable within one year | 42/48 | €483,780 | €484,080 | +€300 | +0.1% |
| Trade debts | 44 | €2,323 | €2,623 | +€300 | +12.9% |
| Suppliers | 440/4 | €2,323 | €2,623 | +€300 | +12.9% |
| Other amounts payable | 47/48 | €481,458 | €481,458 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €28,437 | €37,917 | +€9,479 | +33.3% |
| Other operating charges | 640/8 | €2 | - | -€2 | |
| Gross operating margin | 9900 | -€300 | -€300 | = | 0.0% |
| Operating profit (loss) | 9901 | -€302 | -€300 | +€2 | +0.7% |
| Financial income | 75/76B | €15,800 | €15,800 | = | 0.0% |
| Recurring financial income | 75 | €15,800 | €15,800 | = | 0.0% |
| Financial charges | 65/66B | €9,479 | €9,479 | = | 0.0% |
| Recurring financial charges | 65 | €9,479 | €9,479 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,019 | €6,021 | +€2 | 0.0% |
| Profit (loss) for the period | 9904 | €6,019 | €6,021 | +€2 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,019 | €6,021 | +€2 | 0.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.