ABZ EXPERTISES: 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.
ABZ EXPERTISES
Largest movements
- Cash +€93,666
up €93,666 (+43.7%), from €214,431 to €308,097
mainly Net result for the year (+€167,950) and Short-term financial debts (+€54,975)
- Receivables within one year +€60,046
up €60,046 (+113%), from €53,346 to €113,392
of which Other amounts receivable: +€58,322
- Tangible fixed assets +€50,819
up €50,819 (+1,392%), from €3,651 to €54,471
of which Furniture and vehicles: +€50,923
- Reserves +€167,950
new in 2022: €167,950
- Short-term financial debts +€54,975
up €54,975 (+217,120%), from €25 to €55,000
- Tax, wage and social debts -€20,416
down €20,416 (-20.9%), from €97,584 to €77,168
- Gross operating margin +€38,748
up €38,748 (+17.3%), from €223,747 to €262,495
- Taxes +€26,025
up €26,025 (+50.8%), from €51,251 to €77,276
- Depreciation +€7,258
up €7,258 (+715%), from €1,015 to €8,274
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.
Derived cash bridge
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 | €271,710 | €475,960 | +€204,250 | +75.2% |
| Formation expenses | 20 | €281 | - | -€281 | |
| Fixed assets | 21/28 | €3,651 | €54,471 | +€50,819 | +1,392% |
| Tangible fixed assets | 22/27 | €3,651 | €54,471 | +€50,819 | +1,392% |
| Plant, machinery and equipment | 23 | €1,023 | €919 | -€104 | -10.2% |
| Furniture and vehicles | 24 | €2,629 | €53,552 | +€50,923 | +1,937% |
| Current assets | 29/58 | €267,777 | €421,489 | +€153,712 | +57.4% |
| Amounts receivable within one year | 40/41 | €53,346 | €113,392 | +€60,046 | +113% |
| Trade receivables | 40 | €776 | €2,500 | +€1,724 | +222% |
| Other amounts receivable | 41 | €52,570 | €110,892 | +€58,322 | +111% |
| Cash at bank and in hand | 54/58 | €214,431 | €308,097 | +€93,666 | +43.7% |
| Total equity and liabilities | 10/49 | €271,710 | €475,960 | +€204,250 | +75.2% |
| Equity | 10/15 | €172,133 | €340,083 | +€167,950 | +97.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €167,950 | +€167,950 | |
| Distributable reserves | 133 | - | €167,950 | +€167,950 | |
| Profit (loss) carried forward | 14 | €170,633 | €170,633 | = | 0.0% |
| Amounts payable | 17/49 | €99,577 | €135,877 | +€36,300 | +36.5% |
| Amounts payable within one year | 42/48 | €99,577 | €135,877 | +€36,300 | +36.5% |
| Financial debts | 43 | €25 | €55,000 | +€54,975 | +217,120% |
| Credit institutions | 430/8 | €25 | €55,000 | +€54,975 | +217,120% |
| Trade debts | 44 | €1,967 | €3,709 | +€1,742 | +88.5% |
| Suppliers | 440/4 | €1,967 | €3,709 | +€1,742 | +88.5% |
| Taxes, remuneration and social security | 45 | €97,584 | €77,168 | -€20,416 | -20.9% |
| Taxes | 450/3 | €97,584 | €77,168 | -€20,416 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €8,274 | +€7,258 | +715% |
| Other operating charges | 640/8 | €648 | €1,685 | +€1,037 | +160% |
| Non-recurring operating charges | 66A | - | €6,401 | +€6,401 | |
| Gross operating margin | 9900 | €223,747 | €262,495 | +€38,748 | +17.3% |
| Operating profit (loss) | 9901 | €222,084 | €246,135 | +€24,051 | +10.8% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €200 | €916 | +€716 | +358% |
| Recurring financial charges | 65 | €200 | €916 | +€716 | +358% |
| Profit (loss) for the period before taxes | 9903 | €221,884 | €245,226 | +€23,342 | +10.5% |
| Income taxes | 67/77 | €51,251 | €77,276 | +€26,025 | +50.8% |
| Profit (loss) for the period | 9904 | €170,633 | €167,950 | -€2,683 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €170,633 | €167,950 | -€2,683 | -1.6% |
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 18 October 2026 via checked.be.