ABS: 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.
ABS
Largest movements
- Stocks and contracts -€13,400
down €13,400 (-64.9%), from €20,661 to €7,261
- Cash +€11,171
up €11,171 (+1,102%), from €1,014 to €12,185
mainly Stocks and contracts (+€13,400) and Other debts (+€7,056)
- Receivables within one year -€6,830
down €6,830 (-39.8%), from €17,140 to €10,310
of which Other amounts receivable: -€11,424
- Trade debts -€21,667
down €21,667 (-77.9%), from €27,814 to €6,148
- Other debts +€7,056
new in 2024: €7,056
- Profit (loss) carried forward +€4,632
up €4,632 (+51.5%), from €9,001 to €13,633
- Tax, wage and social debts +€920
new in 2024: €920
- Gross operating margin +€7,656
up €7,656, from -€2,027 to €5,629
- Taxes +€797
new in 2024: €797
- Other operating charges +€184
new in 2024: €184
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 | €38,815 | €29,757 | -€9,059 | -23.3% |
| Current assets | 29/58 | €38,815 | €29,757 | -€9,059 | -23.3% |
| Stocks and contracts in progress | 3 | €20,661 | €7,261 | -€13,400 | -64.9% |
| Stocks | 30/36 | €20,661 | €7,261 | -€13,400 | -64.9% |
| Amounts receivable within one year | 40/41 | €17,140 | €10,310 | -€6,830 | -39.8% |
| Trade receivables | 40 | - | €4,594 | +€4,594 | |
| Other amounts receivable | 41 | €17,140 | €5,716 | -€11,424 | -66.6% |
| Cash at bank and in hand | 54/58 | €1,014 | €12,185 | +€11,171 | +1,102% |
| Total equity and liabilities | 10/49 | €38,815 | €29,757 | -€9,059 | -23.3% |
| Equity | 10/15 | €11,001 | €15,633 | +€4,632 | +42.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,001 | €13,633 | +€4,632 | +51.5% |
| Amounts payable | 17/49 | €27,814 | €14,124 | -€13,691 | -49.2% |
| Amounts payable within one year | 42/48 | €27,814 | €14,124 | -€13,691 | -49.2% |
| Trade debts | 44 | €27,814 | €6,148 | -€21,667 | -77.9% |
| Suppliers | 440/4 | €27,814 | €6,148 | -€21,667 | -77.9% |
| Taxes, remuneration and social security | 45 | - | €920 | +€920 | |
| Taxes | 450/3 | - | €920 | +€920 | |
| Other amounts payable | 47/48 | - | €7,056 | +€7,056 | |
| Other operating charges | 640/8 | - | €184 | +€184 | |
| Gross operating margin | 9900 | -€2,027 | €5,629 | +€7,656 | |
| Operating profit (loss) | 9901 | -€2,027 | €5,445 | +€7,472 | |
| Financial charges | 65/66B | €20 | €16 | -€4 | -20.1% |
| Recurring financial charges | 65 | €20 | €16 | -€4 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,047 | €5,429 | +€7,476 | |
| Income taxes | 67/77 | - | €797 | +€797 | |
| Profit (loss) for the period | 9904 | -€2,047 | €4,632 | +€6,679 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,047 | €4,632 | +€6,679 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.