AB CONSEILS: 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.
AB CONSEILS
Largest movements
- Tangible fixed assets +€335,668
up €335,668 (+24131.2%), from €1,391 to €337,059
of which Land and buildings: +€336,600
- Receivables within one year +€261,252
up €261,252 (+85.0%), from €307,500 to €568,752
of which Trade receivables: +€202,000
- Trade debts +€594,505
up €594,505 (+327551.0%), from €182 to €594,687
- Tax, wage and social debts -€29,777
down €29,777 (-87.1%), from €34,179 to €4,403
- Other debts +€26,597
up €26,597 (+8282.8%), from €321 to €26,918
- Gross operating margin -€162,114
down €162,114 (-74.5%), from €217,498 to €55,384
- Other operating charges +€45,408
up €45,408 (+2304.6%), from €1,970 to €47,378
- Financial charges -€5,088
down €5,088 (-93.8%), from €5,422 to €334
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 | €510,947 | €1,107,327 | +€596,380 | +116.7% |
| Fixed assets | 21/28 | €201,391 | €537,059 | +€335,668 | +166.7% |
| Tangible fixed assets | 22/27 | €1,391 | €337,059 | +€335,668 | +24131.2% |
| Land and buildings | 22 | - | €336,600 | +€336,600 | |
| Furniture and vehicles | 24 | €1,391 | €459 | -€932 | -67.0% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €309,556 | €570,268 | +€260,713 | +84.2% |
| Amounts receivable within one year | 40/41 | €307,500 | €568,752 | +€261,252 | +85.0% |
| Trade receivables | 40 | €48,000 | €250,000 | +€202,000 | +420.8% |
| Other amounts receivable | 41 | €259,500 | €318,752 | +€59,252 | +22.8% |
| Cash at bank and in hand | 54/58 | €2,056 | €1,516 | -€539 | -26.2% |
| Total equity and liabilities | 10/49 | €510,947 | €1,107,327 | +€596,380 | +116.7% |
| Equity | 10/15 | €426,623 | €431,678 | +€5,055 | +1.2% |
| Contributions | 10/11 | €12,550 | €12,550 | = | 0.0% |
| Reserves | 13 | €237,646 | €237,646 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €148,926 | €148,926 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,428 | €181,482 | +€5,055 | +2.9% |
| Provisions and deferred taxes | 16 | €49,642 | €49,642 | = | 0.0% |
| Deferred taxes | 168 | €49,642 | €49,642 | = | 0.0% |
| Amounts payable | 17/49 | €34,682 | €626,007 | +€591,325 | +1705.0% |
| Amounts payable within one year | 42/48 | €34,682 | €626,007 | +€591,325 | +1705.0% |
| Trade debts | 44 | €182 | €594,687 | +€594,505 | +327551.0% |
| Suppliers | 440/4 | €182 | €594,687 | +€594,505 | +327551.0% |
| Taxes, remuneration and social security | 45 | €34,179 | €4,403 | -€29,777 | -87.1% |
| Taxes | 450/3 | €34,179 | €4,403 | -€29,777 | -87.1% |
| Other amounts payable | 47/48 | €321 | €26,918 | +€26,597 | +8282.8% |
| Remuneration, social security and pensions | 62 | €505 | - | -€505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €932 | €932 | = | 0.0% |
| Other operating charges | 640/8 | €1,970 | €47,378 | +€45,408 | +2304.6% |
| Gross operating margin | 9900 | €217,498 | €55,384 | -€162,114 | -74.5% |
| Operating profit (loss) | 9901 | €214,090 | €7,073 | -€207,017 | -96.7% |
| Financial income | 75/76B | €830 | - | -€830 | |
| Recurring financial income | 75 | €830 | - | -€830 | |
| Financial charges | 65/66B | €5,422 | €334 | -€5,088 | -93.8% |
| Recurring financial charges | 65 | €5,422 | €334 | -€5,088 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | €209,498 | €6,740 | -€202,758 | -96.8% |
| Transfer to deferred taxes | 680 | €49,642 | - | -€49,642 | |
| Income taxes | 67/77 | €2,928 | €1,685 | -€1,243 | -42.5% |
| Profit (loss) for the period | 9904 | €156,928 | €5,055 | -€151,873 | -96.8% |
| Transfer to tax-exempt reserves | 689 | €148,926 | - | -€148,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,003 | €5,055 | -€2,948 | -36.8% |
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 11 October 2026 via checked.be.