ABT-DESIGN: 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.
ABT-DESIGN
Largest movements
- Receivables within one year -€20,948
down €20,948 (-9.3%), from €225,027 to €204,078
of which Trade receivables: -€23,387
- Cash -€5,408
down €5,408 (-85.0%), from €6,360 to €952
mainly Other debts (-€56,885) and Net result for the year (-€4,143)
- Stocks and contracts -€3,270
down €3,270 (-50.7%), from €6,450 to €3,180
- Other debts -€56,885
down €56,885 (-31.0%), from €183,769 to €126,884
- Accrued charges and deferred income +€30,583
new in 2024: €30,583
- Tax, wage and social debts +€6,691
up €6,691 (+46.9%), from €14,280 to €20,972
- Profit (loss) carried forward -€4,143
down €4,143 (-32.3%), from €12,817 to €8,675
- Debts after one year -€4,069
no longer reported in 2024 (was €4,069)
- Gross operating margin -€5,798
down €5,798 (-43.4%), from €13,348 to €7,549
- Write-downs +€3,090
new in 2024: €3,090
- Depreciation +€2,698
up €2,698 (+233%), from €1,158 to €3,856
- Taxes -€2,024
no longer reported in 2024 (was €2,024)
- Financial charges +€1,230
up €1,230 (+54.1%), from €2,275 to €3,506
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 | €248,680 | €218,713 | -€29,967 | -12.1% |
| Fixed assets | 21/28 | €10,844 | €9,038 | -€1,806 | -16.7% |
| Tangible fixed assets | 22/27 | €10,844 | €9,038 | -€1,806 | -16.7% |
| Furniture and vehicles | 24 | €10,844 | €8,454 | -€2,389 | -22.0% |
| Leasing and similar rights | 25 | - | €583 | +€583 | |
| Current assets | 29/58 | €237,837 | €209,676 | -€28,161 | -11.8% |
| Stocks and contracts in progress | 3 | €6,450 | €3,180 | -€3,270 | -50.7% |
| Stocks | 30/36 | €6,450 | €3,180 | -€3,270 | -50.7% |
| Amounts receivable within one year | 40/41 | €225,027 | €204,078 | -€20,948 | -9.3% |
| Trade receivables | 40 | €218,382 | €194,994 | -€23,387 | -10.7% |
| Other amounts receivable | 41 | €6,645 | €9,084 | +€2,439 | +36.7% |
| Cash at bank and in hand | 54/58 | €6,360 | €952 | -€5,408 | -85.0% |
| Deferred charges and accrued income | 490/1 | - | €1,465 | +€1,465 | |
| Total equity and liabilities | 10/49 | €248,680 | €218,713 | -€29,967 | -12.1% |
| Equity | 10/15 | €33,277 | €29,135 | -€4,143 | -12.4% |
| Contributions | 10/11 | €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 | €12,817 | €8,675 | -€4,143 | -32.3% |
| Amounts payable | 17/49 | €215,403 | €189,579 | -€25,825 | -12.0% |
| Amounts payable after more than one year | 17 | €4,069 | - | -€4,069 | |
| Financial debts | 170/4 | €4,069 | - | -€4,069 | |
| Amounts payable within one year | 42/48 | €211,334 | €158,995 | -€52,339 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €4,673 | €4,069 | -€604 | -12.9% |
| Trade debts | 44 | €8,611 | €7,070 | -€1,541 | -17.9% |
| Suppliers | 440/4 | €8,611 | €7,070 | -€1,541 | -17.9% |
| Taxes, remuneration and social security | 45 | €14,280 | €20,972 | +€6,691 | +46.9% |
| Taxes | 450/3 | €14,280 | €20,972 | +€6,691 | +46.9% |
| Other amounts payable | 47/48 | €183,769 | €126,884 | -€56,885 | -31.0% |
| Accrued charges and deferred income | 492/3 | - | €30,583 | +€30,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,158 | €3,856 | +€2,698 | +233% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,090 | +€3,090 | |
| Other operating charges | 640/8 | €977 | €1,287 | +€310 | +31.8% |
| Gross operating margin | 9900 | €13,348 | €7,549 | -€5,798 | -43.4% |
| Operating profit (loss) | 9901 | €11,212 | -€684 | -€11,896 | |
| Financial income | 75/76B | €18 | €47 | +€29 | +154% |
| Recurring financial income | 75 | €18 | €47 | +€29 | +154% |
| Financial charges | 65/66B | €2,275 | €3,506 | +€1,230 | +54.1% |
| Recurring financial charges | 65 | €2,275 | €3,506 | +€1,230 | +54.1% |
| Profit (loss) for the period before taxes | 9903 | €8,956 | -€4,143 | -€13,098 | |
| Income taxes | 67/77 | €2,024 | - | -€2,024 | |
| Profit (loss) for the period | 9904 | €6,932 | -€4,143 | -€11,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,932 | -€4,143 | -€11,075 |
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 16 October 2026 via checked.be.