A.B.G. CONSULT: what changed
A.B.G. CONSULT
Largest movements
- Tangible fixed assets -€4,246
down €4,246 (-35.2%), from €12,063 to €7,817
- Deferred charges and accrued income -€4,197
down €4,197 (-25.3%), from €16,576 to €12,379
- Receivables within one year -€2,456
down €2,456 (-8.8%), from €27,820 to €25,364
- Cash -€2,045
down €2,045 (-26.2%), from €7,789 to €5,745
mainly Other debts (-€7,749) and Trade debts (-€5,369)
- Other debts -€7,749
down €7,749 (-37.7%), from €20,552 to €12,802
- Trade debts -€5,369
down €5,369 (-55.8%), from €9,626 to €4,258
- Tax, wage and social debts +€2,478
up €2,478 (+131%), from €1,896 to €4,373
- Profit (loss) carried forward -€2,304
down €2,304, from €389 to -€1,914
- Gross operating margin -€2,171
down €2,171 (-34.5%), from €6,297 to €4,126
- Financial charges -€305
down €305 (-22.0%), from €1,385 to €1,080
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,253 | €51,309 | -€12,944 | -20.1% |
| Fixed assets | 21/28 | €12,063 | €7,817 | -€4,246 | -35.2% |
| Tangible fixed assets | 22/27 | €12,063 | €7,817 | -€4,246 | -35.2% |
| Furniture and vehicles | 24 | €12,063 | €7,817 | -€4,246 | -35.2% |
| Current assets | 29/58 | €52,190 | €43,493 | -€8,697 | -16.7% |
| Amounts receivable within one year | 40/41 | €27,820 | €25,364 | -€2,456 | -8.8% |
| Trade receivables | 40 | €27,820 | €25,364 | -€2,456 | -8.8% |
| Current investments | 50/53 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,789 | €5,745 | -€2,045 | -26.2% |
| Deferred charges and accrued income | 490/1 | €16,576 | €12,379 | -€4,197 | -25.3% |
| Total equity and liabilities | 10/49 | €64,253 | €51,309 | -€12,944 | -20.1% |
| Equity | 10/15 | €32,180 | €29,876 | -€2,304 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,191 | €13,191 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,331 | €11,331 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,331 | €11,331 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €389 | -€1,914 | -€2,304 | |
| Amounts payable | 17/49 | €32,073 | €21,433 | -€10,640 | -33.2% |
| Amounts payable within one year | 42/48 | €32,073 | €21,433 | -€10,640 | -33.2% |
| Trade debts | 44 | €9,626 | €4,258 | -€5,369 | -55.8% |
| Suppliers | 440/4 | €9,626 | €4,258 | -€5,369 | -55.8% |
| Taxes, remuneration and social security | 45 | €1,896 | €4,373 | +€2,478 | +131% |
| Taxes | 450/3 | €1,896 | €4,373 | +€2,478 | +131% |
| Other amounts payable | 47/48 | €20,552 | €12,802 | -€7,749 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,242 | €4,246 | +€4 | +0.1% |
| Other operating charges | 640/8 | €384 | €439 | +€55 | +14.2% |
| Gross operating margin | 9900 | €6,297 | €4,126 | -€2,171 | -34.5% |
| Operating profit (loss) | 9901 | €1,671 | -€559 | -€2,230 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,385 | €1,080 | -€305 | -22.0% |
| Recurring financial charges | 65 | €1,385 | €1,080 | -€305 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €292 | -€1,640 | -€1,931 | |
| Income taxes | 67/77 | €713 | €664 | -€49 | -6.8% |
| Profit (loss) for the period | 9904 | -€421 | -€2,304 | -€1,882 | -447% |
| Profit (loss) for the period to be appropriated | 9905 | -€421 | -€2,304 | -€1,882 | -447% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.