ABRI PLUS: 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.
ABRI PLUS
Largest movements
- Receivables within one year +€25,610
up €25,610 (+44.1%), from €58,069 to €83,679
of which Trade receivables: +€23,161
- Cash -€13,413
down €13,413 (-84.1%), from €15,951 to €2,538
mainly Receivables within one year (-€25,610) and Stocks and contracts (-€12,303)
- Stocks and contracts +€12,303
new in 2024: €12,303
- Tangible fixed assets -€9,195
down €9,195 (-24.1%), from €38,113 to €28,918
- Trade debts +€15,250
up €15,250 (+435.3%), from €3,503 to €18,754
- Current portion of long-term debt -€6,106
down €6,106 (-40.0%), from €15,265 to €9,158
- Profit (loss) carried forward +€5,264
up €5,264 (+7.0%), from €75,571 to €80,835
- Gross operating margin -€49,926
down €49,926 (-63.6%), from €78,448 to €28,523
- Turnover -€34,551
down €34,551 (-17.5%), from €197,221 to €162,670
- Purchases and services +€19,374
up €19,374 (+16.0%), from €120,773 to €140,148
- Depreciation +€2,342
up €2,342 (+15.4%), from €15,240 to €17,582
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 | €114,513 | €128,921 | +€14,408 | +12.6% |
| Fixed assets | 21/28 | €39,597 | €30,402 | -€9,195 | -23.2% |
| Tangible fixed assets | 22/27 | €38,113 | €28,918 | -€9,195 | -24.1% |
| Furniture and vehicles | 24 | €38,113 | €28,918 | -€9,195 | -24.1% |
| Financial fixed assets | 28 | €1,483 | €1,483 | = | 0.0% |
| Current assets | 29/58 | €74,917 | €98,520 | +€23,603 | +31.5% |
| Stocks and contracts in progress | 3 | - | €12,303 | +€12,303 | |
| Stocks | 30/36 | - | €12,303 | +€12,303 | |
| Amounts receivable within one year | 40/41 | €58,069 | €83,679 | +€25,610 | +44.1% |
| Trade receivables | 40 | €37,673 | €60,834 | +€23,161 | +61.5% |
| Other amounts receivable | 41 | €20,396 | €22,845 | +€2,450 | +12.0% |
| Cash at bank and in hand | 54/58 | €15,951 | €2,538 | -€13,413 | -84.1% |
| Deferred charges and accrued income | 490/1 | €897 | - | -€897 | |
| Total equity and liabilities | 10/49 | €114,513 | €128,921 | +€14,408 | +12.6% |
| Equity | 10/15 | €95,746 | €101,009 | +€5,264 | +5.5% |
| Contributions | 10/11 | €18,395 | €18,395 | = | 0.0% |
| Capital | 10 | €18,395 | €18,395 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €206 | €206 | = | 0.0% |
| Reserves | 13 | €1,780 | €1,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,780 | €1,780 | = | 0.0% |
| Legal reserve | 130 | €665 | €665 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,116 | €1,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,571 | €80,835 | +€5,264 | +7.0% |
| Amounts payable | 17/49 | €18,768 | €27,912 | +€9,144 | +48.7% |
| Amounts payable within one year | 42/48 | €18,768 | €27,912 | +€9,144 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €15,265 | €9,158 | -€6,106 | -40.0% |
| Trade debts | 44 | €3,503 | €18,754 | +€15,250 | +435.3% |
| Suppliers | 440/4 | €3,503 | €18,754 | +€15,250 | +435.3% |
| Turnover | 70 | €197,221 | €162,670 | -€34,551 | -17.5% |
| Non-recurring operating income | 76A | €2,000 | €6,000 | +€4,000 | +200.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,773 | €140,148 | +€19,374 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,240 | €17,582 | +€2,342 | +15.4% |
| Other operating charges | 640/8 | €1,273 | €2,957 | +€1,685 | +132.4% |
| Non-recurring operating charges | 66A | €54,068 | - | -€54,068 | |
| Gross operating margin | 9900 | €78,448 | €28,523 | -€49,926 | -63.6% |
| Operating profit (loss) | 9901 | €7,868 | €7,984 | +€116 | +1.5% |
| Financial income | 75/76B | €902 | €824 | -€79 | -8.7% |
| Recurring financial income | 75 | €902 | €824 | -€79 | -8.7% |
| Financial charges | 65/66B | €537 | €787 | +€250 | +46.5% |
| Recurring financial charges | 65 | €537 | €787 | +€250 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €8,233 | €8,021 | -€212 | -2.6% |
| Income taxes | 67/77 | €1,607 | €2,757 | +€1,150 | +71.5% |
| Profit (loss) for the period | 9904 | €6,625 | €5,264 | -€1,362 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,625 | €5,264 | -€1,362 | -20.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.