ABP: what changed
ABP
Largest movements
- Cash +€11,733
up €11,733 (+80.3%), from €14,606 to €26,339
mainly Net result for the year (+€13,074) and Tax, wage and social debts (+€3,257)
- Receivables within one year +€3,628
up €3,628 (+19.4%), from €18,680 to €22,308
of which Trade receivables: +€2,776
- Tangible fixed assets +€790
up €790, from €0 to €790
of which Furniture and vehicles: +€790
- Reserves +€13,074
up €13,074 (+41.9%), from €31,174 to €44,248
of which Distributable reserves: +€13,074
- Tax, wage and social debts +€3,257
new in 2024: €3,257
- Gross operating margin +€20,321
up €20,321, from -€2,216 to €18,105
- Taxes +€6,257
up €6,257 (+62,573,700%), from €0 to €6,257
- Financial income +€986
up €986 (+149%), from €660 to €1,646
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,286 | €49,437 | +€16,151 | +48.5% |
| Fixed assets | 21/28 | €0 | €790 | +€790 | |
| Tangible fixed assets | 22/27 | €0 | €790 | +€790 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €790 | +€790 | |
| Current assets | 29/58 | €33,286 | €48,647 | +€15,361 | +46.1% |
| Amounts receivable within one year | 40/41 | €18,680 | €22,308 | +€3,628 | +19.4% |
| Trade receivables | 40 | - | €2,776 | +€2,776 | |
| Other amounts receivable | 41 | €18,680 | €19,533 | +€852 | +4.6% |
| Cash at bank and in hand | 54/58 | €14,606 | €26,339 | +€11,733 | +80.3% |
| Total equity and liabilities | 10/49 | €33,286 | €49,437 | +€16,151 | +48.5% |
| Equity | 10/15 | €33,058 | €46,131 | +€13,074 | +39.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | €7,000 | = | 0.0% |
| Issued capital | 100 | €21,000 | €21,000 | = | 0.0% |
| Uncalled capital | 101 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €31,174 | €44,248 | +€13,074 | +41.9% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Legal reserve | 130 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €29,074 | €42,148 | +€13,074 | +45.0% |
| Profit (loss) carried forward | 14 | -€5,116 | -€5,116 | = | 0.0% |
| Amounts payable | 17/49 | €229 | €3,306 | +€3,077 | +1,346% |
| Amounts payable within one year | 42/48 | €229 | €3,306 | +€3,077 | +1,346% |
| Trade debts | 44 | €229 | €49 | -€180 | -78.8% |
| Suppliers | 440/4 | €229 | €49 | -€180 | -78.8% |
| Taxes, remuneration and social security | 45 | - | €3,257 | +€3,257 | |
| Taxes | 450/3 | - | €3,257 | +€3,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €36 | +€36 | |
| Other operating charges | 640/8 | €220 | €220 | = | 0.0% |
| Gross operating margin | 9900 | -€2,216 | €18,105 | +€20,321 | |
| Operating profit (loss) | 9901 | -€2,436 | €17,849 | +€20,285 | |
| Financial income | 75/76B | €660 | €1,646 | +€986 | +149% |
| Recurring financial income | 75 | €660 | €1,646 | +€986 | +149% |
| Financial charges | 65/66B | €172 | €163 | -€9 | -5.0% |
| Recurring financial charges | 65 | €172 | €163 | -€9 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,948 | €19,331 | +€21,279 | |
| Income taxes | 67/77 | €0 | €6,257 | +€6,257 | +62,573,700% |
| Profit (loss) for the period | 9904 | -€1,948 | €13,074 | +€15,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,948 | €13,074 | +€15,022 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.