A&B Conseils: 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.
A&B Conseils
Largest movements
- Receivables within one year +€4,259
up €4,259 (+33.8%), from €12,607 to €16,867
of which Trade receivables: +€4,259
- Tangible fixed assets -€3,336
down €3,336 (-26.0%), from €12,810 to €9,474
- Cash +€752
up €752 (+146%), from €514 to €1,267
mainly Depreciation (+€6,058) and Tax, wage and social debts (+€6,013)
- Other debts -€7,950
down €7,950 (-89.2%), from €8,911 to €960
- Tax, wage and social debts +€6,013
up €6,013 (+64.1%), from €9,374 to €15,387
of which Taxes: +€7,313
- Profit (loss) carried forward +€5,465
up €5,465, from -€529 to €4,936
- Trade debts -€1,852
down €1,852 (-30.0%), from €6,175 to €4,324
- Gross operating margin +€11,670
up €11,670 (+109%), from €10,745 to €22,415
- Other operating charges +€3,572
up €3,572 (+172%), from €2,081 to €5,653
- Taxes +€3,362
up €3,362 (+218%), from €1,544 to €4,906
- Financial charges +€305
up €305 (+335%), from €91 to €396
- Depreciation +€262
up €262 (+4.5%), from €5,796 to €6,058
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,931 | €27,607 | +€1,675 | +6.5% |
| Fixed assets | 21/28 | €12,810 | €9,474 | -€3,336 | -26.0% |
| Tangible fixed assets | 22/27 | €12,810 | €9,474 | -€3,336 | -26.0% |
| Furniture and vehicles | 24 | €12,810 | €9,474 | -€3,336 | -26.0% |
| Current assets | 29/58 | €13,122 | €18,133 | +€5,012 | +38.2% |
| Amounts receivable within one year | 40/41 | €12,607 | €16,867 | +€4,259 | +33.8% |
| Trade receivables | 40 | €12,607 | €16,867 | +€4,259 | +33.8% |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €514 | €1,267 | +€752 | +146% |
| Total equity and liabilities | 10/49 | €25,931 | €27,607 | +€1,675 | +6.5% |
| Equity | 10/15 | €1,471 | €6,936 | +€5,465 | +371% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€529 | €4,936 | +€5,465 | |
| Amounts payable | 17/49 | €24,460 | €20,671 | -€3,789 | -15.5% |
| Amounts payable within one year | 42/48 | €24,460 | €20,671 | -€3,789 | -15.5% |
| Trade debts | 44 | €6,175 | €4,324 | -€1,852 | -30.0% |
| Suppliers | 440/4 | €6,175 | €4,324 | -€1,852 | -30.0% |
| Taxes, remuneration and social security | 45 | €9,374 | €15,387 | +€6,013 | +64.1% |
| Taxes | 450/3 | €5,824 | €13,137 | +€7,313 | +126% |
| Remuneration and social security | 454/9 | €3,550 | €2,250 | -€1,300 | -36.6% |
| Other amounts payable | 47/48 | €8,911 | €960 | -€7,950 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,796 | €6,058 | +€262 | +4.5% |
| Other operating charges | 640/8 | €2,081 | €5,653 | +€3,572 | +172% |
| Gross operating margin | 9900 | €10,745 | €22,415 | +€11,670 | +109% |
| Operating profit (loss) | 9901 | €2,868 | €10,704 | +€7,836 | +273% |
| Financial income | 75/76B | €6 | €63 | +€57 | +901% |
| Recurring financial income | 75 | €6 | €63 | +€57 | +901% |
| Financial charges | 65/66B | €91 | €396 | +€305 | +335% |
| Recurring financial charges | 65 | €91 | €396 | +€305 | +335% |
| Profit (loss) for the period before taxes | 9903 | €2,783 | €10,371 | +€7,588 | +273% |
| Income taxes | 67/77 | €1,544 | €4,906 | +€3,362 | +218% |
| Profit (loss) for the period | 9904 | €1,239 | €5,465 | +€4,225 | +341% |
| Profit (loss) for the period to be appropriated | 9905 | €1,239 | €5,465 | +€4,225 | +341% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.