Happy with Abby: 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.
Happy with Abby
Largest movements
- Receivables within one year -€40,903
down €40,903 (-6.3%), from €649,690 to €608,787
of which Trade receivables: -€27,349
- Other debts -€30,644
down €30,644 (-3.7%), from €831,388 to €800,744
- Profit (loss) carried forward -€21,128
down €21,128 (-30.5%), from -€69,180 to -€90,309
- Gross operating margin -€36,657
down €36,657 (-246%), from -€14,891 to -€51,548
- Financial income +€35,109
up €35,109 (+27,075%), from €130 to €35,238
- Staff costs -€656
down €656 (-100%), from €656 to €0
- Other operating charges +€528
up €528 (+138%), from €384 to €912
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 | €971,823 | €925,649 | -€46,174 | -4.8% |
| Fixed assets | 21/28 | €22,662 | €19,381 | -€3,281 | -14.5% |
| Tangible fixed assets | 22/27 | €13,408 | €10,127 | -€3,281 | -24.5% |
| Furniture and vehicles | 24 | €9,231 | €6,382 | -€2,848 | -30.9% |
| Other tangible fixed assets | 26 | €4,177 | €3,745 | -€432 | -10.4% |
| Financial fixed assets | 28 | €9,254 | €9,254 | = | 0.0% |
| Current assets | 29/58 | €949,161 | €906,268 | -€42,893 | -4.5% |
| Amounts receivable after more than one year | 29 | €297,150 | €297,150 | = | 0.0% |
| Other amounts receivable | 291 | €297,150 | €297,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €649,690 | €608,787 | -€40,903 | -6.3% |
| Trade receivables | 40 | €33,131 | €5,782 | -€27,349 | -82.5% |
| Other amounts receivable | 41 | €616,559 | €603,005 | -€13,554 | -2.2% |
| Cash at bank and in hand | 54/58 | €2,036 | €1 | -€2,035 | -99.9% |
| Deferred charges and accrued income | 490/1 | €285 | €330 | +€46 | +16.0% |
| Total equity and liabilities | 10/49 | €971,823 | €925,649 | -€46,174 | -4.8% |
| Equity | 10/15 | €130,820 | €109,691 | -€21,128 | -16.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,180 | -€90,309 | -€21,128 | -30.5% |
| Amounts payable | 17/49 | €841,003 | €815,957 | -€25,045 | -3.0% |
| Amounts payable within one year | 42/48 | €841,003 | €815,957 | -€25,045 | -3.0% |
| Trade debts | 44 | €4,882 | €1,523 | -€3,359 | -68.8% |
| Suppliers | 440/4 | €4,882 | €1,523 | -€3,359 | -68.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,732 | €13,690 | +€8,958 | +189% |
| Taxes | 450/3 | €4,732 | €6,187 | +€1,455 | +30.7% |
| Remuneration and social security | 454/9 | - | €7,503 | +€7,503 | |
| Other amounts payable | 47/48 | €831,388 | €800,744 | -€30,644 | -3.7% |
| Remuneration, social security and pensions | 62 | €656 | €0 | -€656 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,997 | €3,281 | +€284 | +9.5% |
| Other operating charges | 640/8 | €384 | €912 | +€528 | +138% |
| Gross operating margin | 9900 | -€14,891 | -€51,548 | -€36,657 | -246% |
| Operating profit (loss) | 9901 | -€18,928 | -€55,741 | -€36,813 | -194% |
| Financial income | 75/76B | €130 | €35,238 | +€35,109 | +27,075% |
| Recurring financial income | 75 | €130 | €35,238 | +€35,109 | +27,075% |
| Financial charges | 65/66B | €407 | €528 | +€121 | +29.6% |
| Recurring financial charges | 65 | €407 | €528 | +€121 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,205 | -€21,030 | -€1,825 | -9.5% |
| Income taxes | 67/77 | €150 | €98 | -€52 | -34.5% |
| Profit (loss) for the period | 9904 | -€19,355 | -€21,128 | -€1,773 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,355 | -€21,128 | -€1,773 | -9.2% |
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 31 October 2026 via checked.be.