AB CONSULT 1: 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 1
Largest movements
- Receivables within one year -€100,812
down €100,812 (-79.0%), from €127,674 to €26,861
of which Trade receivables: -€101,668
- Cash -€11,532
down €11,532 (-41.0%), from €28,134 to €16,602
mainly Trade debts (-€111,990) and Debts after one year (-€31,748)
- Financial fixed assets -€5,000
down €5,000 (-96.2%), from €5,200 to €200
- Tangible fixed assets -€2,897
down €2,897 (-5.1%), from €56,822 to €53,925
of which Other tangible fixed assets: -€3,076
- Trade debts -€111,990
down €111,990 (-94.0%), from €119,076 to €7,086
- Debts after one year -€31,748
down €31,748 (-70.1%), from €45,288 to €13,540
of which Other amounts payable: -€20,888
- Reserves +€13,626
up €13,626 (+733%), from €1,860 to €15,486
of which Distributable reserves: +€13,626
- Tax, wage and social debts +€9,056
up €9,056 (+151%), from €5,988 to €15,044
- Gross operating margin +€25,908
up €25,908 (+199%), from €13,009 to €38,917
- Taxes +€11,386
new in 2025: €11,386
- Depreciation -€1,903
down €1,903 (-21.2%), from €8,997 to €7,093
- Other operating charges +€508
up €508 (+29.5%), from €1,719 to €2,227
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 | €219,710 | €99,912 | -€119,797 | -54.5% |
| Fixed assets | 21/28 | €62,022 | €54,125 | -€7,897 | -12.7% |
| Tangible fixed assets | 22/27 | €56,822 | €53,925 | -€2,897 | -5.1% |
| Furniture and vehicles | 24 | €24,433 | €24,612 | +€178 | +0.7% |
| Other tangible fixed assets | 26 | €32,388 | €29,313 | -€3,076 | -9.5% |
| Financial fixed assets | 28 | €5,200 | €200 | -€5,000 | -96.2% |
| Current assets | 29/58 | €157,688 | €45,788 | -€111,900 | -71.0% |
| Amounts receivable within one year | 40/41 | €127,674 | €26,861 | -€100,812 | -79.0% |
| Trade receivables | 40 | €127,337 | €25,669 | -€101,668 | -79.8% |
| Other amounts receivable | 41 | €336 | €1,192 | +€856 | +255% |
| Cash at bank and in hand | 54/58 | €28,134 | €16,602 | -€11,532 | -41.0% |
| Deferred charges and accrued income | 490/1 | €1,880 | €2,324 | +€444 | +23.6% |
| Total equity and liabilities | 10/49 | €219,710 | €99,912 | -€119,797 | -54.5% |
| Equity | 10/15 | €43,257 | €56,883 | +€13,626 | +31.5% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €15,486 | +€13,626 | +733% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €13,626 | +€13,626 | |
| Profit (loss) carried forward | 14 | €29,197 | €29,197 | = | 0.0% |
| Amounts payable | 17/49 | €176,453 | €43,030 | -€133,423 | -75.6% |
| Amounts payable after more than one year | 17 | €45,288 | €13,540 | -€31,748 | -70.1% |
| Financial debts | 170/4 | €24,400 | €13,540 | -€10,859 | -44.5% |
| Other amounts payable | 178/9 | €20,888 | - | -€20,888 | |
| Amounts payable within one year | 42/48 | €131,165 | €29,489 | -€101,675 | -77.5% |
| Current portion of amounts payable after more than one year | 42 | €6,100 | €6,359 | +€259 | +4.2% |
| Trade debts | 44 | €119,076 | €7,086 | -€111,990 | -94.0% |
| Suppliers | 440/4 | €119,076 | €7,086 | -€111,990 | -94.0% |
| Taxes, remuneration and social security | 45 | €5,988 | €15,044 | +€9,056 | +151% |
| Taxes | 450/3 | €5,988 | €15,044 | +€9,056 | +151% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,997 | €7,093 | -€1,903 | -21.2% |
| Other operating charges | 640/8 | €1,719 | €2,227 | +€508 | +29.5% |
| Non-recurring operating charges | 66A | - | €3,200 | +€3,200 | |
| Gross operating margin | 9900 | €13,009 | €38,917 | +€25,908 | +199% |
| Operating profit (loss) | 9901 | €2,293 | €26,397 | +€24,103 | +1,051% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €1,477 | €1,418 | -€59 | -4.0% |
| Recurring financial charges | 65 | €1,477 | €1,418 | -€59 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €816 | €25,012 | +€24,195 | +2,965% |
| Income taxes | 67/77 | - | €11,386 | +€11,386 | |
| Profit (loss) for the period | 9904 | €816 | €13,626 | +€12,810 | +1,570% |
| Profit (loss) for the period to be appropriated | 9905 | €816 | €13,626 | +€12,810 | +1,570% |
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 29 October 2026 via checked.be.