ARDIBEL: 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.
ARDIBEL
Largest movements
- Cash +€13,521
up €13,521 (+2,136%), from €633 to €14,154
mainly Other debts (+€40,218) and Depreciation (+€13,283)
- Tangible fixed assets -€12,297
down €12,297 (-54.5%), from €22,549 to €10,252
of which Other tangible fixed assets: -€9,703
- Receivables within one year -€5,156
down €5,156 (-21.7%), from €23,805 to €18,648
of which Trade receivables: -€5,177
- Deferred charges and accrued income -€2,149
down €2,149 (-23.1%), from €9,312 to €7,163
- Intangible fixed assets -€986
down €986 (-50.0%), from €1,972 to €986
- Other debts +€40,218
up €40,218 (+114%), from €35,200 to €75,418
- Tax, wage and social debts -€26,542
down €26,542 (-35.9%), from €73,992 to €47,451
of which Remuneration and social security: -€35,157
- Debts after one year -€15,466
down €15,466 (-33.7%), from €45,917 to €30,451
- Profit (loss) carried forward +€13,203
up €13,203 (+6.8%), from -€194,964 to -€181,761
- Trade debts -€11,862
down €11,862 (-15.3%), from €77,289 to €65,428
- Staff costs -€99,514
down €99,514 (-52.3%), from €190,170 to €90,657
- Turnover -€69,925
down €69,925 (-12.4%), from €564,264 to €494,339
- Gross operating margin -€52,994
down €52,994 (-28.9%), from €183,633 to €130,639
- Purchases and services -€41,556
down €41,556 (-9.9%), from €420,803 to €379,247
- Depreciation -€8,589
down €8,589 (-39.3%), from €21,872 to €13,283
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 | €97,337 | €90,270 | -€7,068 | -7.3% |
| Fixed assets | 21/28 | €30,374 | €17,090 | -€13,283 | -43.7% |
| Intangible fixed assets | 21 | €1,972 | €986 | -€986 | -50.0% |
| Tangible fixed assets | 22/27 | €22,549 | €10,252 | -€12,297 | -54.5% |
| Plant, machinery and equipment | 23 | €2,990 | €2,181 | -€809 | -27.1% |
| Furniture and vehicles | 24 | €3,612 | €1,827 | -€1,785 | -49.4% |
| Other tangible fixed assets | 26 | €15,948 | €6,244 | -€9,703 | -60.8% |
| Financial fixed assets | 28 | €5,852 | €5,852 | = | 0.0% |
| Current assets | 29/58 | €66,964 | €73,180 | +€6,216 | +9.3% |
| Stocks and contracts in progress | 3 | €33,215 | €33,215 | = | 0.0% |
| Stocks | 30/36 | €33,215 | €33,215 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,805 | €18,648 | -€5,156 | -21.7% |
| Trade receivables | 40 | €22,975 | €17,799 | -€5,177 | -22.5% |
| Other amounts receivable | 41 | €829 | €849 | +€20 | +2.4% |
| Cash at bank and in hand | 54/58 | €633 | €14,154 | +€13,521 | +2,136% |
| Deferred charges and accrued income | 490/1 | €9,312 | €7,163 | -€2,149 | -23.1% |
| Total equity and liabilities | 10/49 | €97,337 | €90,270 | -€7,068 | -7.3% |
| Equity | 10/15 | -€156,513 | -€143,310 | +€13,203 | +8.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €19,859 | €19,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,964 | -€181,761 | +€13,203 | +6.8% |
| Amounts payable | 17/49 | €253,851 | €233,580 | -€20,271 | -8.0% |
| Amounts payable after more than one year | 17 | €45,917 | €30,451 | -€15,466 | -33.7% |
| Financial debts | 170/4 | €45,917 | €30,451 | -€15,466 | -33.7% |
| Amounts payable within one year | 42/48 | €207,934 | €203,129 | -€4,805 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €21,452 | €14,832 | -€6,620 | -30.9% |
| Trade debts | 44 | €77,289 | €65,428 | -€11,862 | -15.3% |
| Suppliers | 440/4 | €77,289 | €65,428 | -€11,862 | -15.3% |
| Taxes, remuneration and social security | 45 | €73,992 | €47,451 | -€26,542 | -35.9% |
| Taxes | 450/3 | €26,304 | €34,919 | +€8,615 | +32.8% |
| Remuneration and social security | 454/9 | €47,689 | €12,532 | -€35,157 | -73.7% |
| Other amounts payable | 47/48 | €35,200 | €75,418 | +€40,218 | +114% |
| Turnover | 70 | €564,264 | €494,339 | -€69,925 | -12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €420,803 | €379,247 | -€41,556 | -9.9% |
| Remuneration, social security and pensions | 62 | €190,170 | €90,657 | -€99,514 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,872 | €13,283 | -€8,589 | -39.3% |
| Other operating charges | 640/8 | €3,381 | €4,208 | +€827 | +24.5% |
| Gross operating margin | 9900 | €183,633 | €130,639 | -€52,994 | -28.9% |
| Operating profit (loss) | 9901 | -€31,790 | €22,491 | +€54,282 | |
| Financial income | 75/76B | €0 | €37 | +€37 | +14,708% |
| Recurring financial income | 75 | €0 | €37 | +€37 | +14,708% |
| Financial charges | 65/66B | €12,786 | €8,417 | -€4,370 | -34.2% |
| Recurring financial charges | 65 | €12,786 | €8,417 | -€4,370 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€44,576 | €14,112 | +€58,688 | |
| Income taxes | 67/77 | €3,578 | €908 | -€2,670 | -74.6% |
| Profit (loss) for the period | 9904 | -€48,155 | €13,203 | +€61,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,155 | €13,203 | +€61,358 |
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 15 October 2026 via checked.be.