ABRIC: 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.
ABRIC
Largest movements
- Receivables within one year +€39,682
up €39,682 (+65.6%), from €60,481 to €100,163
of which Trade receivables: +€20,042
- Stocks and contracts +€5,654
up €5,654 (+6.5%), from €87,452 to €93,106
- Reserves +€57,609
up €57,609 (+165.2%), from €34,865 to €92,474
of which Distributable reserves: +€57,609
- Other debts -€25,750
down €25,750 (-24.2%), from €106,500 to €80,750
- Tax, wage and social debts +€10,229
up €10,229 (+165.5%), from €6,182 to €16,411
of which Taxes: +€6,771
- Gross operating margin +€58,735
up €58,735 (+67.7%), from €86,818 to €145,553
- Taxes +€16,176
up €16,176 (+93.5%), from €17,309 to €33,485
- Write-downs -€4,314
down €4,314, from €282 to -€4,032
- Other operating charges +€2,005
up €2,005 (+48.0%), from €4,176 to €6,181
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,229 | €230,154 | +€41,925 | +22.3% |
| Fixed assets | 21/28 | €15,487 | €14,784 | -€703 | -4.5% |
| Tangible fixed assets | 22/27 | €15,487 | €14,784 | -€703 | -4.5% |
| Plant, machinery and equipment | 23 | €3,687 | €2,560 | -€1,127 | -30.6% |
| Furniture and vehicles | 24 | €11,800 | €12,224 | +€424 | +3.6% |
| Current assets | 29/58 | €172,742 | €215,370 | +€42,628 | +24.7% |
| Stocks and contracts in progress | 3 | €87,452 | €93,106 | +€5,654 | +6.5% |
| Stocks | 30/36 | €87,452 | €93,106 | +€5,654 | +6.5% |
| Amounts receivable within one year | 40/41 | €60,481 | €100,163 | +€39,682 | +65.6% |
| Trade receivables | 40 | €45,990 | €66,032 | +€20,042 | +43.6% |
| Other amounts receivable | 41 | €14,491 | €34,131 | +€19,640 | +135.5% |
| Cash at bank and in hand | 54/58 | €22,091 | €19,805 | -€2,286 | -10.3% |
| Deferred charges and accrued income | 490/1 | €2,718 | €2,296 | -€422 | -15.5% |
| Total equity and liabilities | 10/49 | €188,229 | €230,154 | +€41,925 | +22.3% |
| Equity | 10/15 | €53,465 | €111,074 | +€57,609 | +107.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,865 | €92,474 | +€57,609 | +165.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,005 | €90,614 | +€57,609 | +174.5% |
| Amounts payable | 17/49 | €134,764 | €119,080 | -€15,684 | -11.6% |
| Amounts payable within one year | 42/48 | €134,764 | €118,630 | -€16,134 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €8,700 | €8,700 | = | 0.0% |
| Trade debts | 44 | €13,382 | €12,769 | -€613 | -4.6% |
| Suppliers | 440/4 | €13,382 | €12,769 | -€613 | -4.6% |
| Taxes, remuneration and social security | 45 | €6,182 | €16,411 | +€10,229 | +165.5% |
| Taxes | 450/3 | €3,281 | €10,052 | +€6,771 | +206.4% |
| Remuneration and social security | 454/9 | €2,901 | €6,359 | +€3,458 | +119.2% |
| Other amounts payable | 47/48 | €106,500 | €80,750 | -€25,750 | -24.2% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,784 | €2,593 | -€191 | -6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €282 | -€4,032 | -€4,314 | |
| Other operating charges | 640/8 | €4,176 | €6,181 | +€2,005 | +48.0% |
| Gross operating margin | 9900 | €86,818 | €145,553 | +€58,735 | +67.7% |
| Operating profit (loss) | 9901 | €79,576 | €140,811 | +€61,235 | +77.0% |
| Financial income | 75/76B | €1,097 | €1,302 | +€205 | +18.7% |
| Recurring financial income | 75 | €1,097 | €1,302 | +€205 | +18.7% |
| Financial charges | 65/66B | €2,174 | €1,019 | -€1,155 | -53.1% |
| Recurring financial charges | 65 | €2,174 | €1,019 | -€1,155 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €78,499 | €141,094 | +€62,595 | +79.7% |
| Income taxes | 67/77 | €17,309 | €33,485 | +€16,176 | +93.5% |
| Profit (loss) for the period | 9904 | €61,190 | €107,609 | +€46,419 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,190 | €107,609 | +€46,419 | +75.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.