Ab Consultancy: 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 Consultancy
Largest movements
- Cash -€55,365
down €55,365 (-48.4%), from €114,368 to €59,004
mainly Contributions, distributions and other (-€75,490) and Net result for the year (-€11,096)
- Receivables within one year -€12,115
down €12,115 (-46.6%), from €26,014 to €13,899
of which Trade receivables: -€6,148
- Tangible fixed assets -€8,687
down €8,687 (-35.7%), from €24,319 to €15,632
of which Furniture and vehicles: -€12,307
- Deferred charges and accrued income -€2,333
down €2,333 (-18.7%), from €12,500 to €10,167
- Reserves -€80,592
down €80,592 (-49.4%), from €163,074 to €82,482
of which Distributable reserves: -€80,592
- Other debts +€11,547
up €11,547 (+374.1%), from €3,086 to €14,634
- Profit (loss) carried forward -€5,994
new in 2025: -€5,994
- Current portion of long-term debt -€4,959
no longer reported in 2025 (was €4,959)
- Gross operating margin -€74,070
down €74,070 (-95.6%), from €77,481 to €3,410
- Taxes -€17,152
down €17,152 (-99.1%), from €17,302 to €150
- Depreciation -€1,166
down €1,166 (-8.1%), from €14,478 to €13,313
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 | €187,201 | €108,702 | -€78,499 | -41.9% |
| Fixed assets | 21/28 | €24,319 | €15,632 | -€8,687 | -35.7% |
| Tangible fixed assets | 22/27 | €24,319 | €15,632 | -€8,687 | -35.7% |
| Plant, machinery and equipment | 23 | €4,644 | €8,263 | +€3,619 | +77.9% |
| Furniture and vehicles | 24 | €19,675 | €7,369 | -€12,307 | -62.5% |
| Current assets | 29/58 | €162,882 | €93,070 | -€69,812 | -42.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,014 | €13,899 | -€12,115 | -46.6% |
| Trade receivables | 40 | €15,653 | €9,504 | -€6,148 | -39.3% |
| Other amounts receivable | 41 | €10,361 | €4,395 | -€5,966 | -57.6% |
| Cash at bank and in hand | 54/58 | €114,368 | €59,004 | -€55,365 | -48.4% |
| Deferred charges and accrued income | 490/1 | €12,500 | €10,167 | -€2,333 | -18.7% |
| Total equity and liabilities | 10/49 | €187,201 | €108,702 | -€78,499 | -41.9% |
| Equity | 10/15 | €175,474 | €88,888 | -€86,586 | -49.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €163,074 | €82,482 | -€80,592 | -49.4% |
| Tax-exempt reserves | 132 | €548 | €548 | = | 0.0% |
| Distributable reserves | 133 | €162,526 | €81,934 | -€80,592 | -49.6% |
| Profit (loss) carried forward | 14 | - | -€5,994 | -€5,994 | |
| Amounts payable | 17/49 | €11,727 | €19,814 | +€8,087 | +69.0% |
| Amounts payable within one year | 42/48 | €11,727 | €19,814 | +€8,087 | +69.0% |
| Current portion of amounts payable after more than one year | 42 | €4,959 | - | -€4,959 | |
| Trade debts | 44 | €1,108 | €2,878 | +€1,771 | +159.8% |
| Suppliers | 440/4 | €1,108 | €2,878 | +€1,771 | +159.8% |
| Taxes, remuneration and social security | 45 | €2,574 | €2,302 | -€272 | -10.6% |
| Taxes | 450/3 | €2,574 | €2,302 | -€272 | -10.6% |
| Other amounts payable | 47/48 | €3,086 | €14,634 | +€11,547 | +374.1% |
| Non-recurring operating income | 76A | - | €6,108 | +€6,108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,478 | €13,313 | -€1,166 | -8.1% |
| Other operating charges | 640/8 | €785 | €823 | +€38 | +4.9% |
| Gross operating margin | 9900 | €77,481 | €3,410 | -€74,070 | -95.6% |
| Operating profit (loss) | 9901 | €62,217 | -€10,725 | -€72,943 | |
| Financial charges | 65/66B | €549 | €220 | -€329 | -59.9% |
| Recurring financial charges | 65 | €549 | €220 | -€329 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €61,668 | -€10,946 | -€72,614 | |
| Income taxes | 67/77 | €17,302 | €150 | -€17,152 | -99.1% |
| Profit (loss) for the period | 9904 | €44,366 | -€11,096 | -€55,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,366 | -€11,096 | -€55,462 |
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.