ABYDOS: 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.
ABYDOS
Largest movements
- Cash -€79,149
down €79,149 (-59.9%), from €132,050 to €52,900
mainly Trade debts (-€130,879) and Debts after one year (-€50,694)
- Tangible fixed assets -€39,008
down €39,008 (-15.1%), from €258,542 to €219,533
of which Plant, machinery and equipment: -€37,983
- Receivables within one year -€37,909
down €37,909 (-15.7%), from €241,270 to €203,361
of which Trade receivables: -€36,701
- Trade debts -€130,879
down €130,879 (-99.8%), from €131,086 to €208
- Debts after one year -€50,694
down €50,694 (-42.0%), from €120,835 to €70,141
- Tax, wage and social debts +€26,353
up €26,353 (+71.0%), from €37,128 to €63,482
of which Taxes: +€22,927
- Current portion of long-term debt -€13,209
down €13,209 (-44.5%), from €29,663 to €16,454
- Reserves +€13,000
up €13,000 (+24.3%), from €53,400 to €66,400
of which Distributable reserves: +€13,000
- Depreciation -€3,842
down €3,842 (-7.2%), from €53,598 to €49,756
- Staff costs +€3,568
up €3,568 (+6.1%), from €58,447 to €62,015
- Financial charges -€3,004
down €3,004 (-21.0%), from €14,283 to €11,279
- Gross operating margin -€1,727
down €1,727 (-1.2%), from €146,637 to €144,909
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 | €655,849 | €499,458 | -€156,391 | -23.8% |
| Fixed assets | 21/28 | €268,241 | €225,343 | -€42,898 | -16.0% |
| Tangible fixed assets | 22/27 | €258,542 | €219,533 | -€39,008 | -15.1% |
| Land and buildings | 22 | €108,664 | €128,305 | +€19,641 | +18.1% |
| Plant, machinery and equipment | 23 | €124,101 | €86,118 | -€37,983 | -30.6% |
| Furniture and vehicles | 24 | €4,071 | €5,110 | +€1,039 | +25.5% |
| Assets under construction and advance payments | 27 | €21,706 | €0 | -€21,706 | -100.0% |
| Financial fixed assets | 28 | €9,700 | €5,810 | -€3,890 | -40.1% |
| Current assets | 29/58 | €387,608 | €274,115 | -€113,493 | -29.3% |
| Stocks and contracts in progress | 3 | €14,288 | €17,854 | +€3,566 | +25.0% |
| Stocks | 30/36 | €14,288 | €17,854 | +€3,566 | +25.0% |
| Amounts receivable within one year | 40/41 | €241,270 | €203,361 | -€37,909 | -15.7% |
| Trade receivables | 40 | €234,932 | €198,231 | -€36,701 | -15.6% |
| Other amounts receivable | 41 | €6,338 | €5,130 | -€1,208 | -19.1% |
| Cash at bank and in hand | 54/58 | €132,050 | €52,900 | -€79,149 | -59.9% |
| Total equity and liabilities | 10/49 | €655,849 | €499,458 | -€156,391 | -23.8% |
| Equity | 10/15 | €235,292 | €248,496 | +€13,204 | +5.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €53,400 | €66,400 | +€13,000 | +24.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €53,400 | €66,400 | +€13,000 | +24.3% |
| Profit (loss) carried forward | 14 | €101,892 | €102,096 | +€204 | +0.2% |
| Amounts payable | 17/49 | €420,557 | €250,962 | -€169,595 | -40.3% |
| Amounts payable after more than one year | 17 | €120,835 | €70,141 | -€50,694 | -42.0% |
| Financial debts | 170/4 | €120,835 | €70,141 | -€50,694 | -42.0% |
| Amounts payable within one year | 42/48 | €299,722 | €180,821 | -€118,900 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €29,663 | €16,454 | -€13,209 | -44.5% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €131,086 | €208 | -€130,879 | -99.8% |
| Suppliers | 440/4 | €131,086 | €208 | -€130,879 | -99.8% |
| Taxes, remuneration and social security | 45 | €37,128 | €63,482 | +€26,353 | +71.0% |
| Taxes | 450/3 | €31,170 | €54,097 | +€22,927 | +73.6% |
| Remuneration and social security | 454/9 | €5,958 | €9,385 | +€3,426 | +57.5% |
| Other amounts payable | 47/48 | €1,844 | €678 | -€1,166 | -63.2% |
| Non-recurring operating income | 76A | - | €17,831 | +€17,831 | |
| Remuneration, social security and pensions | 62 | €58,447 | €62,015 | +€3,568 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,598 | €49,756 | -€3,842 | -7.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,104 | €3,485 | -€619 | -15.1% |
| Gross operating margin | 9900 | €146,637 | €144,909 | -€1,727 | -1.2% |
| Operating profit (loss) | 9901 | €30,488 | €29,654 | -€834 | -2.7% |
| Financial income | 75/76B | €1,438 | €999 | -€439 | -30.5% |
| Recurring financial income | 75 | €1,438 | €999 | -€439 | -30.5% |
| Financial charges | 65/66B | €14,283 | €11,279 | -€3,004 | -21.0% |
| Recurring financial charges | 65 | €14,283 | €11,279 | -€3,004 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €17,643 | €19,374 | +€1,731 | +9.8% |
| Income taxes | 67/77 | €5,588 | €6,170 | +€582 | +10.4% |
| Profit (loss) for the period | 9904 | €12,054 | €13,204 | +€1,149 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,054 | €13,204 | +€1,149 | +9.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.