AB-CONSULTING: 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-CONSULTING
Largest movements
- Stocks and contracts +€109,565
up €109,565 (+39.4%), from €277,769 to €387,333
- Current investments -€80,698
down €80,698 (-56.7%), from €142,388 to €61,690
- Receivables within one year +€33,544
up €33,544 (+43.8%), from €76,613 to €110,157
of which Trade receivables: +€90,145
- Cash +€6,558
up €6,558 (+24.5%), from €26,801 to €33,359
mainly Current investments (+€80,698) and Net result for the year (+€54,428)
- Profit (loss) carried forward +€54,428
up €54,428 (+29.3%), from €186,016 to €240,444
- Tax, wage and social debts +€25,352
up €25,352 (+306.0%), from €8,286 to €33,639
- Other debts -€15,834
down €15,834 (-5.4%), from €292,285 to €276,450
- Trade debts +€7,592
up €7,592 (+1704.1%), from €446 to €8,038
- Financial income +€89,587
up €89,587 (+1870.3%), from €4,790 to €94,376
- Gross operating margin -€42,303
down €42,303 (-78.4%), from €53,933 to €11,630
- Taxes +€16,505
up €16,505 (+172.9%), from €9,546 to €26,051
- Financial charges +€7,391
up €7,391 (+63.0%), from €11,738 to €19,130
- Other operating charges +€718
up €718 (+21.2%), from €3,382 to €4,100
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 | €530,996 | €602,724 | +€71,728 | +13.5% |
| Fixed assets | 21/28 | €7,425 | €5,128 | -€2,298 | -30.9% |
| Tangible fixed assets | 22/27 | €7,425 | €5,128 | -€2,298 | -30.9% |
| Plant, machinery and equipment | 23 | €411 | €120 | -€291 | -70.9% |
| Furniture and vehicles | 24 | €7,014 | €5,008 | -€2,006 | -28.6% |
| Current assets | 29/58 | €523,571 | €597,596 | +€74,026 | +14.1% |
| Stocks and contracts in progress | 3 | €277,769 | €387,333 | +€109,565 | +39.4% |
| Stocks | 30/36 | €277,769 | €387,333 | +€109,565 | +39.4% |
| Amounts receivable within one year | 40/41 | €76,613 | €110,157 | +€33,544 | +43.8% |
| Trade receivables | 40 | - | €90,145 | +€90,145 | |
| Other amounts receivable | 41 | €76,613 | €20,012 | -€56,601 | -73.9% |
| Current investments | 50/53 | €142,388 | €61,690 | -€80,698 | -56.7% |
| Cash at bank and in hand | 54/58 | €26,801 | €33,359 | +€6,558 | +24.5% |
| Deferred charges and accrued income | 490/1 | - | €5,056 | +€5,056 | |
| Total equity and liabilities | 10/49 | €530,996 | €602,724 | +€71,728 | +13.5% |
| Equity | 10/15 | €227,266 | €281,694 | +€54,428 | +23.9% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,016 | €240,444 | +€54,428 | +29.3% |
| Amounts payable | 17/49 | €303,730 | €321,030 | +€17,300 | +5.7% |
| Amounts payable within one year | 42/48 | €301,017 | €318,127 | +€17,111 | +5.7% |
| Trade debts | 44 | €446 | €8,038 | +€7,592 | +1704.1% |
| Suppliers | 440/4 | €446 | €8,038 | +€7,592 | +1704.1% |
| Taxes, remuneration and social security | 45 | €8,286 | €33,639 | +€25,352 | +306.0% |
| Taxes | 450/3 | €8,286 | €33,639 | +€25,352 | +306.0% |
| Other amounts payable | 47/48 | €292,285 | €276,450 | -€15,834 | -5.4% |
| Accrued charges and deferred income | 492/3 | €2,713 | €2,903 | +€190 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,980 | €2,298 | +€318 | +16.0% |
| Other operating charges | 640/8 | €3,382 | €4,100 | +€718 | +21.2% |
| Gross operating margin | 9900 | €53,933 | €11,630 | -€42,303 | -78.4% |
| Operating profit (loss) | 9901 | €48,571 | €5,232 | -€43,339 | -89.2% |
| Financial income | 75/76B | €4,790 | €94,376 | +€89,587 | +1870.3% |
| Recurring financial income | 75 | €4,790 | €94,376 | +€89,587 | +1870.3% |
| Financial charges | 65/66B | €11,738 | €19,130 | +€7,391 | +63.0% |
| Recurring financial charges | 65 | €11,738 | €19,130 | +€7,391 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €41,622 | €80,479 | +€38,857 | +93.4% |
| Income taxes | 67/77 | €9,546 | €26,051 | +€16,505 | +172.9% |
| Profit (loss) for the period | 9904 | €32,076 | €54,428 | +€22,352 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,076 | €54,428 | +€22,352 | +69.7% |
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.