AB 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.
AB Consult
Largest movements
- Cash +€83,617
up €83,617 (+68.8%), from €121,543 to €205,160
mainly Net result for the year (+€61,279) and Other debts (+€41,900)
- Receivables within one year -€38,407
down €38,407 (-9.8%), from €390,903 to €352,496
of which Other amounts receivable: -€28,486
- Tangible fixed assets -€16,758
down €16,758 (-34.2%), from €49,002 to €32,244
of which Furniture and vehicles: -€14,775
- Other debts +€41,900
up €41,900, from €0 to €41,900
- Reserves -€13,062
down €13,062 (-2.5%), from €529,990 to €516,928
- Gross operating margin +€20,332
up €20,332 (+29.1%), from €69,919 to €90,251
- Taxes +€6,371
up €6,371 (+28.4%), from €22,472 to €28,843
- Financial income +€2,125
up €2,125 (+13.2%), from €16,077 to €18,202
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 | €562,535 | €590,815 | +€28,280 | +5.0% |
| Fixed assets | 21/28 | €49,002 | €32,244 | -€16,758 | -34.2% |
| Tangible fixed assets | 22/27 | €49,002 | €32,244 | -€16,758 | -34.2% |
| Plant, machinery and equipment | 23 | €3,529 | €1,546 | -€1,983 | -56.2% |
| Furniture and vehicles | 24 | €45,473 | €30,698 | -€14,775 | -32.5% |
| Current assets | 29/58 | €513,533 | €558,571 | +€45,038 | +8.8% |
| Amounts receivable within one year | 40/41 | €390,903 | €352,496 | -€38,407 | -9.8% |
| Trade receivables | 40 | €52,938 | €43,018 | -€9,920 | -18.7% |
| Other amounts receivable | 41 | €337,965 | €309,478 | -€28,486 | -8.4% |
| Cash at bank and in hand | 54/58 | €121,543 | €205,160 | +€83,617 | +68.8% |
| Deferred charges and accrued income | 490/1 | €1,087 | €914 | -€172 | -15.9% |
| Total equity and liabilities | 10/49 | €562,535 | €590,815 | +€28,280 | +5.0% |
| Equity | 10/15 | €536,190 | €523,128 | -€13,062 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €529,990 | €516,928 | -€13,062 | -2.5% |
| Distributable reserves | 133 | €529,990 | €516,928 | -€13,062 | -2.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,345 | €67,687 | +€41,342 | +157% |
| Amounts payable within one year | 42/48 | €26,345 | €67,687 | +€41,342 | +157% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €692 | €5,260 | +€4,568 | +661% |
| Suppliers | 440/4 | €692 | €5,260 | +€4,568 | +661% |
| Taxes, remuneration and social security | 45 | €25,654 | €20,527 | -€5,126 | -20.0% |
| Taxes | 450/3 | €25,654 | €20,527 | -€5,126 | -20.0% |
| Other amounts payable | 47/48 | €0 | €41,900 | +€41,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,915 | €16,758 | -€157 | -0.9% |
| Other operating charges | 640/8 | €1,654 | €1,485 | -€169 | -10.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €69,919 | €90,251 | +€20,332 | +29.1% |
| Operating profit (loss) | 9901 | €51,350 | €72,008 | +€20,658 | +40.2% |
| Financial income | 75/76B | €16,077 | €18,202 | +€2,125 | +13.2% |
| Recurring financial income | 75 | €16,077 | €18,202 | +€2,125 | +13.2% |
| Financial charges | 65/66B | €157 | €88 | -€69 | -44.2% |
| Recurring financial charges | 65 | €157 | €88 | -€69 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €67,270 | €90,123 | +€22,853 | +34.0% |
| Income taxes | 67/77 | €22,472 | €28,843 | +€6,371 | +28.4% |
| Profit (loss) for the period | 9904 | €44,798 | €61,279 | +€16,482 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,798 | €61,279 | +€16,482 | +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 14 October 2026 via checked.be.