SPRL ABBOUD: 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.
SPRL ABBOUD
Largest movements
- Receivables within one year +€11,204
up €11,204 (+45.0%), from €24,905 to €36,108
of which Trade receivables: +€9,184
- Tangible fixed assets -€574
down €574 (-35.2%), from €1,632 to €1,058
- Cash -€408
down €408 (-97.2%), from €419 to €12
mainly Receivables within one year (-€11,204) and Tax, wage and social debts (-€5,467)
- Profit (loss) carried forward +€14,826
up €14,826, from -€11,274 to €3,552
- Tax, wage and social debts -€5,467
down €5,467 (-45.8%), from €11,946 to €6,479
of which Remuneration and social security: -€4,124
- Other debts +€5,240
up €5,240 (+85.2%), from €6,147 to €11,387
- Trade debts -€4,376
down €4,376 (-32.9%), from €13,316 to €8,940
- Turnover +€37,145
new in 2024: €37,145
- Staff costs -€23,909
down €23,909 (-81.3%), from €29,422 to €5,513
- Purchases and services +€14,623
new in 2024: €14,623
- Gross operating margin -€3,198
down €3,198 (-12.0%), from €26,730 to €23,533
- Other operating charges +€1,531
up €1,531 (+661%), from €232 to €1,762
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 | €26,956 | €37,178 | +€10,222 | +37.9% |
| Fixed assets | 21/28 | €1,632 | €1,058 | -€574 | -35.2% |
| Tangible fixed assets | 22/27 | €1,632 | €1,058 | -€574 | -35.2% |
| Other tangible fixed assets | 26 | €1,632 | €1,058 | -€574 | -35.2% |
| Current assets | 29/58 | €25,324 | €36,120 | +€10,796 | +42.6% |
| Amounts receivable within one year | 40/41 | €24,905 | €36,108 | +€11,204 | +45.0% |
| Trade receivables | 40 | €24,905 | €34,089 | +€9,184 | +36.9% |
| Other amounts receivable | 41 | - | €2,019 | +€2,019 | |
| Cash at bank and in hand | 54/58 | €419 | €12 | -€408 | -97.2% |
| Total equity and liabilities | 10/49 | €26,956 | €37,178 | +€10,222 | +37.9% |
| Equity | 10/15 | -€4,454 | €10,372 | +€14,826 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,274 | €3,552 | +€14,826 | |
| Amounts payable | 17/49 | €31,410 | €26,806 | -€4,604 | -14.7% |
| Amounts payable within one year | 42/48 | €31,410 | €26,806 | -€4,604 | -14.7% |
| Trade debts | 44 | €13,316 | €8,940 | -€4,376 | -32.9% |
| Suppliers | 440/4 | €13,316 | €8,940 | -€4,376 | -32.9% |
| Taxes, remuneration and social security | 45 | €11,946 | €6,479 | -€5,467 | -45.8% |
| Taxes | 450/3 | €1,344 | - | -€1,344 | |
| Remuneration and social security | 454/9 | €10,602 | €6,479 | -€4,124 | -38.9% |
| Other amounts payable | 47/48 | €6,147 | €11,387 | +€5,240 | +85.2% |
| Turnover | 70 | - | €37,145 | +€37,145 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €14,623 | +€14,623 | |
| Remuneration, social security and pensions | 62 | €29,422 | €5,513 | -€23,909 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €574 | €574 | -€0 | 0.0% |
| Other operating charges | 640/8 | €232 | €1,762 | +€1,531 | +661% |
| Gross operating margin | 9900 | €26,730 | €23,533 | -€3,198 | -12.0% |
| Operating profit (loss) | 9901 | -€3,497 | €15,684 | +€19,180 | |
| Financial charges | 65/66B | €259 | €858 | +€599 | +232% |
| Recurring financial charges | 65 | €259 | €858 | +€599 | +232% |
| Profit (loss) for the period before taxes | 9903 | -€3,755 | €14,826 | +€18,581 | |
| Profit (loss) for the period | 9904 | -€3,755 | €14,826 | +€18,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,755 | €14,826 | +€18,581 |
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 29 October 2026 via checked.be.