A & B Consult: 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 Consult
Largest movements
- Cash -€35,921
down €35,921 (-20.5%), from €175,079 to €139,158
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€4,159)
- Receivables within one year +€4,159
up €4,159 (+27.0%), from €15,395 to €19,554
- Reserves -€21,414
down €21,414 (-18.8%), from €113,696 to €92,282
of which Distributable reserves: -€21,414
- Profit (loss) carried forward -€10,825
no longer reported in 2025 (was €10,825)
- Financial income +€224
up €224 (+31.4%), from €712 to €935
- Other operating charges +€208
up €208 (+4.8%), from €4,320 to €4,527
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 | €340,652 | €311,389 | -€29,263 | -8.6% |
| Fixed assets | 21/28 | €150,069 | €149,883 | -€186 | -0.1% |
| Tangible fixed assets | 22/27 | €140,980 | €140,082 | -€898 | -0.6% |
| Land and buildings | 22 | €139,866 | €139,247 | -€619 | -0.4% |
| Furniture and vehicles | 24 | €1,114 | €836 | -€279 | -25.0% |
| Financial fixed assets | 28 | €9,089 | €9,801 | +€712 | +7.8% |
| Current assets | 29/58 | €190,583 | €161,506 | -€29,077 | -15.3% |
| Amounts receivable within one year | 40/41 | €15,395 | €19,554 | +€4,159 | +27.0% |
| Other amounts receivable | 41 | €15,395 | €19,554 | +€4,159 | +27.0% |
| Cash at bank and in hand | 54/58 | €175,079 | €139,158 | -€35,921 | -20.5% |
| Deferred charges and accrued income | 490/1 | €109 | €2,794 | +€2,685 | +2,457% |
| Total equity and liabilities | 10/49 | €340,652 | €311,389 | -€29,263 | -8.6% |
| Equity | 10/15 | €300,652 | €268,413 | -€32,239 | -10.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €114,158 | €114,158 | = | 0.0% |
| Reserves | 13 | €113,696 | €92,282 | -€21,414 | -18.8% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €107,498 | €86,084 | -€21,414 | -19.9% |
| Profit (loss) carried forward | 14 | €10,825 | - | -€10,825 | |
| Amounts payable | 17/49 | €40,000 | €42,976 | +€2,976 | +7.4% |
| Amounts payable within one year | 42/48 | €40,000 | €42,976 | +€2,976 | +7.4% |
| Trade debts | 44 | - | €2,976 | +€2,976 | |
| Suppliers | 440/4 | - | €2,976 | +€2,976 | |
| Other amounts payable | 47/48 | €40,000 | €40,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €898 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,320 | €4,527 | +€208 | +4.8% |
| Gross operating margin | 9900 | €16,027 | €16,168 | +€142 | +0.9% |
| Operating profit (loss) | 9901 | €10,809 | €10,743 | -€66 | -0.6% |
| Financial income | 75/76B | €712 | €935 | +€224 | +31.4% |
| Recurring financial income | 75 | €712 | €935 | +€224 | +31.4% |
| Financial charges | 65/66B | €284 | €190 | -€94 | -33.2% |
| Recurring financial charges | 65 | €284 | €190 | -€94 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €11,236 | €11,488 | +€252 | +2.2% |
| Income taxes | 67/77 | €3,844 | €3,728 | -€116 | -3.0% |
| Profit (loss) for the period | 9904 | €7,393 | €7,761 | +€368 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,393 | €7,761 | +€368 | +5.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.