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
- Receivables within one year +€13,709
up €13,709 (+3.3%), from €421,378 to €435,087
of which Trade receivables: +€26,057
- Trade debts +€38,287
up €38,287 (+13.3%), from €288,391 to €326,678
of which Bills of exchange payable: +€61,177
- Current portion of long-term debt -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Other debts -€23,167
down €23,167 (-41.0%), from €56,523 to €33,356
- Profit (loss) carried forward +€19,622
up €19,622, from -€9,941 to €9,682
- Gross operating margin +€76,678
up €76,678 (+146.8%), from €52,231 to €128,909
- Financial charges -€6,509
down €6,509 (-40.3%), from €16,150 to €9,640
- Taxes -€6,362
no longer reported in 2025 (was €6,362)
- Financial income -€4,475
down €4,475 (-99.6%), from €4,495 to €20
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.
Cash bridge derived
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 | €448,642 | €461,862 | +€13,220 | +2.9% |
| Fixed assets | 21/28 | €2,930 | €1,676 | -€1,255 | -42.8% |
| Tangible fixed assets | 22/27 | €2,905 | €1,650 | -€1,255 | -43.2% |
| Furniture and vehicles | 24 | €2,905 | €1,650 | -€1,255 | -43.2% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €445,712 | €460,186 | +€14,475 | +3.2% |
| Amounts receivable within one year | 40/41 | €421,378 | €435,087 | +€13,709 | +3.3% |
| Trade receivables | 40 | €401,510 | €427,568 | +€26,057 | +6.5% |
| Other amounts receivable | 41 | €19,868 | €7,520 | -€12,348 | -62.2% |
| Cash at bank and in hand | 54/58 | €24,078 | €24,843 | +€765 | +3.2% |
| Deferred charges and accrued income | 490/1 | €256 | €256 | = | 0.0% |
| Total equity and liabilities | 10/49 | €448,642 | €461,862 | +€13,220 | +2.9% |
| Equity | 10/15 | €18,876 | €38,498 | +€19,622 | +104.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,224 | €10,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,365 | €8,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,941 | €9,682 | +€19,622 | |
| Amounts payable | 17/49 | €429,766 | €423,364 | -€6,402 | -1.5% |
| Amounts payable within one year | 42/48 | €429,766 | €423,364 | -€6,402 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Trade debts | 44 | €288,391 | €326,678 | +€38,287 | +13.3% |
| Suppliers | 440/4 | €220,814 | €197,924 | -€22,890 | -10.4% |
| Bills of exchange payable | 441 | €67,577 | €128,754 | +€61,177 | +90.5% |
| Taxes, remuneration and social security | 45 | €9,852 | €13,330 | +€3,478 | +35.3% |
| Taxes | 450/3 | €9,852 | €13,330 | +€3,478 | +35.3% |
| Other amounts payable | 47/48 | €56,523 | €33,356 | -€23,167 | -41.0% |
| Non-recurring operating income | 76A | - | €131,507 | +€131,507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,473 | €1,255 | -€218 | -14.8% |
| Other operating charges | 640/8 | €1,477 | €212 | -€1,264 | -85.6% |
| Non-recurring operating charges | 66A | - | €98,200 | +€98,200 | |
| Gross operating margin | 9900 | €52,231 | €128,909 | +€76,678 | +146.8% |
| Operating profit (loss) | 9901 | €49,282 | €29,243 | -€20,039 | -40.7% |
| Financial income | 75/76B | €4,495 | €20 | -€4,475 | -99.6% |
| Recurring financial income | 75 | €4,495 | €20 | -€4,475 | -99.6% |
| Financial charges | 65/66B | €16,150 | €9,640 | -€6,509 | -40.3% |
| Recurring financial charges | 65 | €16,150 | €9,640 | -€6,509 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €37,627 | €19,622 | -€18,005 | -47.9% |
| Income taxes | 67/77 | €6,362 | - | -€6,362 | |
| Profit (loss) for the period | 9904 | €31,265 | €19,622 | -€11,643 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,265 | €19,622 | -€11,643 | -37.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.