ABRIS-TOIT 2000: 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.
ABRIS-TOIT 2000
Largest movements
- Receivables within one year +€42,908
up €42,908 (+120%), from €35,768 to €78,677
of which Other amounts receivable: +€38,472
- Tangible fixed assets -€15,466
down €15,466 (-70.4%), from €21,956 to €6,490
of which Furniture and vehicles: -€14,356
- Cash -€11,522
down €11,522 (-55.4%), from €20,797 to €9,275
mainly Receivables within one year (-€42,908) and Advances received (-€7,000)
- Trade debts +€22,283
up €22,283 (+4,634%), from €481 to €22,764
- Advances received -€7,000
no longer reported in 2024 (was €7,000)
- Profit (loss) carried forward +€1,457
up €1,457 (+4.3%), from €34,005 to €35,462
- Turnover -€24,199
down €24,199 (-6.2%), from €391,459 to €367,260
- Gross operating margin -€13,662
down €13,662 (-34.9%), from €39,157 to €25,495
- Purchases and services -€10,537
down €10,537 (-3.0%), from €352,302 to €341,765
- Staff costs -€7,244
down €7,244 (-65.3%), from €11,085 to €3,841
- Taxes +€4,276
new in 2024: €4,276
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.
Derived cash bridge
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 | €80,237 | €96,157 | +€15,920 | +19.8% |
| Fixed assets | 21/28 | €23,671 | €8,205 | -€15,466 | -65.3% |
| Tangible fixed assets | 22/27 | €21,956 | €6,490 | -€15,466 | -70.4% |
| Plant, machinery and equipment | 23 | €2,164 | €1,053 | -€1,111 | -51.3% |
| Furniture and vehicles | 24 | €19,792 | €5,437 | -€14,356 | -72.5% |
| Financial fixed assets | 28 | €1,715 | €1,715 | = | 0.0% |
| Current assets | 29/58 | €56,566 | €87,952 | +€31,386 | +55.5% |
| Amounts receivable within one year | 40/41 | €35,768 | €78,677 | +€42,908 | +120% |
| Trade receivables | 40 | €19,228 | €23,664 | +€4,437 | +23.1% |
| Other amounts receivable | 41 | €16,541 | €55,012 | +€38,472 | +233% |
| Cash at bank and in hand | 54/58 | €20,797 | €9,275 | -€11,522 | -55.4% |
| Total equity and liabilities | 10/49 | €80,237 | €96,157 | +€15,920 | +19.8% |
| Equity | 10/15 | €54,465 | €55,922 | +€1,457 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,005 | €35,462 | +€1,457 | +4.3% |
| Amounts payable | 17/49 | €25,772 | €40,235 | +€14,463 | +56.1% |
| Amounts payable within one year | 42/48 | €25,772 | €40,235 | +€14,463 | +56.1% |
| Trade debts | 44 | €481 | €22,764 | +€22,283 | +4,634% |
| Suppliers | 440/4 | €481 | €22,764 | +€22,283 | +4,634% |
| Advances received on contracts in progress | 46 | €7,000 | - | -€7,000 | |
| Taxes, remuneration and social security | 45 | €9,428 | €9,270 | -€157 | -1.7% |
| Taxes | 450/3 | €9,428 | €9,270 | -€157 | -1.7% |
| Other amounts payable | 47/48 | €8,863 | €8,200 | -€663 | -7.5% |
| Turnover | 70 | €391,459 | €367,260 | -€24,199 | -6.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €352,302 | €341,765 | -€10,537 | -3.0% |
| Remuneration, social security and pensions | 62 | €11,085 | €3,841 | -€7,244 | -65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,716 | €7,716 | = | 0.0% |
| Other operating charges | 640/8 | €11,037 | €8,404 | -€2,633 | -23.9% |
| Gross operating margin | 9900 | €39,157 | €25,495 | -€13,662 | -34.9% |
| Operating profit (loss) | 9901 | €9,319 | €5,534 | -€3,785 | -40.6% |
| Financial income | 75/76B | €83 | €1,503 | +€1,420 | +1,714% |
| Recurring financial income | 75 | €83 | €37 | -€46 | -55.3% |
| Non-recurring financial income | 76B | €83 | €1,466 | +€1,383 | +1,669% |
| Financial charges | 65/66B | €1,643 | €1,304 | -€339 | -20.6% |
| Recurring financial charges | 65 | €642 | €238 | -€404 | -63.0% |
| Non-recurring financial charges | 66B | €1,000 | €1,066 | +€65 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €7,759 | €5,733 | -€2,025 | -26.1% |
| Income taxes | 67/77 | - | €4,276 | +€4,276 | |
| Profit (loss) for the period | 9904 | €7,759 | €1,457 | -€6,302 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,759 | €1,457 | -€6,302 | -81.2% |
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 30 October 2026 via checked.be.