A&B Consulting: 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 Consulting
Largest movements
- Tangible fixed assets +€12,866
up €12,866 (+55.0%), from €23,375 to €36,241
- Cash -€8,593
down €8,593 (-39.6%), from €21,699 to €13,106
mainly Investment in fixed assets (net) (-€22,700) and Other debts (-€9,405)
- Receivables within one year +€8,094
up €8,094 (+34.5%), from €23,439 to €31,533
- Stocks and contracts -€5,011
down €5,011 (-37.5%), from €13,355 to €8,344
- Financial fixed assets +€2,700
new in 2025: €2,700
- Other debts -€9,405
down €9,405 (-50.3%), from €18,700 to €9,295
- Reserves +€9,166
up €9,166 (+24.9%), from €36,798 to €45,964
- Current portion of long-term debt +€6,000
new in 2025: €6,000
- Tax, wage and social debts +€2,702
up €2,702 (+13.5%), from €20,009 to €22,711
of which Remuneration and social security: +€9,741
- Staff costs +€34,434
new in 2025: €34,434
- Gross operating margin +€31,188
up €31,188 (+107%), from €29,200 to €60,388
- Depreciation +€2,589
up €2,589 (+50.3%), from €5,150 to €7,739
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 | €88,338 | €97,288 | +€8,949 | +10.1% |
| Fixed assets | 21/28 | €29,344 | €44,305 | +€14,961 | +51.0% |
| Intangible fixed assets | 21 | €5,969 | €5,364 | -€605 | -10.1% |
| Tangible fixed assets | 22/27 | €23,375 | €36,241 | +€12,866 | +55.0% |
| Furniture and vehicles | 24 | €23,375 | €36,241 | +€12,866 | +55.0% |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €58,994 | €52,983 | -€6,011 | -10.2% |
| Stocks and contracts in progress | 3 | €13,355 | €8,344 | -€5,011 | -37.5% |
| Stocks | 30/36 | €13,355 | €8,344 | -€5,011 | -37.5% |
| Amounts receivable within one year | 40/41 | €23,439 | €31,533 | +€8,094 | +34.5% |
| Trade receivables | 40 | €23,439 | €31,533 | +€8,094 | +34.5% |
| Cash at bank and in hand | 54/58 | €21,699 | €13,106 | -€8,593 | -39.6% |
| Deferred charges and accrued income | 490/1 | €501 | - | -€501 | |
| Total equity and liabilities | 10/49 | €88,338 | €97,288 | +€8,949 | +10.1% |
| Equity | 10/15 | €39,298 | €48,464 | +€9,166 | +23.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €36,798 | €45,964 | +€9,166 | +24.9% |
| Distributable reserves | 133 | €36,798 | €45,964 | +€9,166 | +24.9% |
| Amounts payable | 17/49 | €49,040 | €48,824 | -€216 | -0.4% |
| Amounts payable within one year | 42/48 | €49,040 | €48,824 | -€216 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,000 | +€6,000 | |
| Trade debts | 44 | €10,331 | €10,818 | +€486 | +4.7% |
| Suppliers | 440/4 | €10,331 | €10,818 | +€486 | +4.7% |
| Taxes, remuneration and social security | 45 | €20,009 | €22,711 | +€2,702 | +13.5% |
| Taxes | 450/3 | €20,009 | €12,970 | -€7,038 | -35.2% |
| Remuneration and social security | 454/9 | - | €9,741 | +€9,741 | |
| Other amounts payable | 47/48 | €18,700 | €9,295 | -€9,405 | -50.3% |
| Remuneration, social security and pensions | 62 | - | €34,434 | +€34,434 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,150 | €7,739 | +€2,589 | +50.3% |
| Other operating charges | 640/8 | €2,544 | €1,963 | -€581 | -22.8% |
| Gross operating margin | 9900 | €29,200 | €60,388 | +€31,188 | +107% |
| Operating profit (loss) | 9901 | €21,505 | €16,252 | -€5,253 | -24.4% |
| Financial income | 75/76B | €19 | €8 | -€12 | -59.9% |
| Recurring financial income | 75 | €19 | €8 | -€12 | -59.9% |
| Financial charges | 65/66B | €243 | €258 | +€15 | +6.3% |
| Recurring financial charges | 65 | €243 | €258 | +€15 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €21,282 | €16,002 | -€5,280 | -24.8% |
| Income taxes | 67/77 | €6,265 | €6,836 | +€572 | +9.1% |
| Profit (loss) for the period | 9904 | €15,018 | €9,166 | -€5,852 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,018 | €9,166 | -€5,852 | -39.0% |
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 18 October 2026 via checked.be.