AB Advisors: 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.
What changed
AB Advisors
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€54,435
2024 · €25,201+€29,234
Equity
€327,990
2024 · €303,555+€24,435
Cash
€308,426
2024 · €301,577+€6,849
Balance sheet total
€794,850
2024 · €738,960+€55,890
Largest movements
Assets
- Receivables within one year +€40,098
up €40,098 (+10.2%), from €391,445 to €431,543
of which Trade receivables: +€43,036
Equity and liabilities
- Other debts +€29,047
up €29,047 (+2,699%), from €1,076 to €30,123
- Profit (loss) carried forward +€24,435
up €24,435 (+10.3%), from €237,555 to €261,990
Income statement
- Gross operating margin +€57,779
up €57,779 (+22.1%), from €261,300 to €319,080
- Staff costs +€22,429
up €22,429 (+10.1%), from €222,798 to €245,226
- Other operating charges +€6,609
up €6,609 (+517%), from €1,280 to €7,889
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.
Result 2024
€25,201
Gross operating margin
+€57,779
Staff costs
-€22,429
Depreciation
+€193
Other operating charges
-€6,609
Financial income
+€136
Financial charges
+€179
Taxes
-€15
Result 2025
€54,435
raises the resultlowers the result
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.
From operations
+€45,219
Investment
-€7,736
Financing
-€30,635
Cash 2024
€301,577
From operations (derived)
+€45,219
Net result for the year
+€54,435
Depreciation
+€1,694
Receivables within one year
-€40,098
Deferred charges and accrued income
-€2,901
Trade debts
-€4,815
Tax, wage and social debts
+€7,857
Other debts
+€29,047
Investment (derived)
-€7,736
Investment in fixed assets (net)
-€7,578
Current investments
-€158
Financing
-€30,635
Short-term financial debts
-€635
Contributions, distributions and other
-€30,000
Cash 2025
€308,426
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €738,960 | €794,850 | +€55,890 | +7.6% |
| Fixed assets | 21/28 | €4,723 | €10,607 | +€5,884 | +125% |
| Tangible fixed assets | 22/27 | €4,723 | €10,607 | +€5,884 | +125% |
| Furniture and vehicles | 24 | €3,882 | €2,738 | -€1,144 | -29.5% |
| Other tangible fixed assets | 26 | €841 | €7,868 | +€7,028 | +836% |
| Current assets | 29/58 | €734,237 | €784,243 | +€50,006 | +6.8% |
| Amounts receivable within one year | 40/41 | €391,445 | €431,543 | +€40,098 | +10.2% |
| Trade receivables | 40 | €372,354 | €415,390 | +€43,036 | +11.6% |
| Other amounts receivable | 41 | €19,091 | €16,153 | -€2,938 | -15.4% |
| Current investments | 50/53 | €30,073 | €30,230 | +€158 | +0.5% |
| Cash at bank and in hand | 54/58 | €301,577 | €308,426 | +€6,849 | +2.3% |
| Deferred charges and accrued income | 490/1 | €11,142 | €14,043 | +€2,901 | +26.0% |
| Total equity and liabilities | 10/49 | €738,960 | €794,850 | +€55,890 | +7.6% |
| Equity | 10/15 | €303,555 | €327,990 | +€24,435 | +8.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €237,555 | €261,990 | +€24,435 | +10.3% |
| Amounts payable | 17/49 | €435,405 | €466,860 | +€31,455 | +7.2% |
| Amounts payable within one year | 42/48 | €435,405 | €466,860 | +€31,455 | +7.2% |
| Financial debts | 43 | €1,514 | €880 | -€635 | -41.9% |
| Credit institutions | 430/8 | €1,514 | €880 | -€635 | -41.9% |
| Trade debts | 44 | €361,985 | €357,169 | -€4,815 | -1.3% |
| Suppliers | 440/4 | €361,985 | €357,169 | -€4,815 | -1.3% |
| Taxes, remuneration and social security | 45 | €70,830 | €78,688 | +€7,857 | +11.1% |
| Taxes | 450/3 | €31,672 | €35,691 | +€4,019 | +12.7% |
| Remuneration and social security | 454/9 | €39,159 | €42,997 | +€3,838 | +9.8% |
| Other amounts payable | 47/48 | €1,076 | €30,123 | +€29,047 | +2,699% |
| Remuneration, social security and pensions | 62 | €222,798 | €245,226 | +€22,429 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,887 | €1,694 | -€193 | -10.2% |
| Other operating charges | 640/8 | €1,280 | €7,889 | +€6,609 | +517% |
| Gross operating margin | 9900 | €261,300 | €319,080 | +€57,779 | +22.1% |
| Operating profit (loss) | 9901 | €35,337 | €64,271 | +€28,934 | +81.9% |
| Financial income | 75/76B | €89 | €226 | +€136 | +153% |
| Recurring financial income | 75 | €89 | €226 | +€136 | +153% |
| Financial charges | 65/66B | €345 | €166 | -€179 | -51.9% |
| Recurring financial charges | 65 | €345 | €166 | -€179 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €35,081 | €64,330 | +€29,249 | +83.4% |
| Income taxes | 67/77 | €9,880 | €9,896 | +€15 | +0.2% |
| Profit (loss) for the period | 9904 | €25,201 | €54,435 | +€29,234 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €25,201 | €54,435 | +€29,234 | +116% |
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 26 October 2026 via checked.be.