ABRAHAM CLEAN: 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.
ABRAHAM CLEAN
Largest movements
- Receivables within one year +€5,905
up €5,905 (+4.6%), from €129,492 to €135,397
of which Other amounts receivable: +€119,297
- Profit (loss) carried forward +€6,754
up €6,754 (+9.2%), from €73,400 to €80,154
- Purchases and services +€55,857
new in 2021: €55,857
- Financial income +€8,837
new in 2021: €8,837
- Gross operating margin -€3,677
down €3,677 (-61.2%), from €6,013 to €2,336
- Taxes -€784
down €784 (-18.4%), from €4,264 to €3,480
- Financial charges +€692
new in 2021: €692
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,616 | €135,522 | +€5,906 | +4.6% |
| Fixed assets | 21/28 | €13 | €13 | = | 0.0% |
| Financial fixed assets | 28 | €13 | €13 | = | 0.0% |
| Current assets | 29/58 | €129,603 | €135,509 | +€5,906 | +4.6% |
| Amounts receivable within one year | 40/41 | €129,492 | €135,397 | +€5,905 | +4.6% |
| Trade receivables | 40 | - | €16,100 | +€16,100 | |
| Other amounts receivable | 41 | - | €119,297 | +€119,297 | |
| Cash at bank and in hand | 54/58 | €111 | €112 | +€1 | +0.9% |
| Total equity and liabilities | 10/49 | €129,616 | €135,522 | +€5,906 | +4.6% |
| Equity | 10/15 | €92,512 | €99,266 | +€6,754 | +7.3% |
| Contributions | 10/11 | €744 | €744 | = | 0.0% |
| Capital | 10 | - | €744 | +€744 | |
| Issued capital | 100 | - | €744 | +€744 | |
| Reserves | 13 | €18,368 | €18,368 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €5,368 | +€5,368 | |
| Legal reserve | 130 | - | €74 | +€74 | |
| Reserves not available under the articles | 1311 | - | €5,294 | +€5,294 | |
| Distributable reserves | 133 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | €73,400 | €80,154 | +€6,754 | +9.2% |
| Amounts payable | 17/49 | €37,104 | €36,256 | -€848 | -2.3% |
| Amounts payable within one year | 42/48 | €20,558 | €19,710 | -€848 | -4.1% |
| Financial debts | 43 | - | €2,855 | +€2,855 | |
| Credit institutions | 430/8 | - | €2,855 | +€2,855 | |
| Trade debts | 44 | €5,018 | €3,912 | -€1,106 | -22.0% |
| Suppliers | 440/4 | - | €3,912 | +€3,912 | |
| Taxes, remuneration and social security | 45 | - | €12,943 | +€12,943 | |
| Taxes | 450/3 | - | €12,943 | +€12,943 | |
| Accrued charges and deferred income | 492/3 | - | €16,546 | +€16,546 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €55,857 | +€55,857 | |
| Other operating charges | 640/8 | - | €247 | +€247 | |
| Gross operating margin | 9900 | €6,013 | €2,336 | -€3,677 | -61.2% |
| Operating profit (loss) | 9901 | €5,958 | €2,089 | -€3,869 | -64.9% |
| Financial income | 75/76B | - | €8,837 | +€8,837 | |
| Recurring financial income | 75 | €7,233 | €8,837 | +€1,604 | +22.2% |
| Financial charges | 65/66B | - | €692 | +€692 | |
| Recurring financial charges | 65 | €679 | €692 | +€13 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €12,512 | €10,234 | -€2,278 | -18.2% |
| Income taxes | 67/77 | €4,264 | €3,480 | -€784 | -18.4% |
| Profit (loss) for the period | 9904 | €8,248 | €6,754 | -€1,494 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,248 | €6,754 | -€1,494 | -18.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.