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
- Current assets -€20,634
down €20,634 (-89.7%), from €22,994 to €2,360
of which Cash: -€17,484
- Tangible fixed assets +€5,679
up €5,679 (+192%), from €2,955 to €8,634
- Equity -€30,960
down €30,960, from €22,056 to -€8,904
of which Profit (loss) carried forward: -€29,105
- Debts within one year +€16,005
up €16,005 (+411%), from €3,893 to €19,898
- Gross operating margin -€23,082
down €23,082, from €9,029 to -€14,052
- Taxes -€2,299
down €2,299 (-90.7%), from €2,534 to €235
- Depreciation +€1,557
up €1,557 (+105%), from €1,477 to €3,035
From the 2018 result to the 2020 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,949 | €10,995 | -€14,955 | -57.6% |
| Fixed assets | 21/28 | €2,955 | €8,634 | +€5,679 | +192% |
| Tangible fixed assets | 22/27 | €2,955 | €8,634 | +€5,679 | +192% |
| Current assets | 29/58 | €22,994 | €2,360 | -€20,634 | -89.7% |
| Amounts receivable within one year | 40/41 | €4,429 | €1,646 | -€2,783 | -62.8% |
| Cash at bank and in hand | 54/58 | €17,629 | €145 | -€17,484 | -99.2% |
| Total equity and liabilities | 10/49 | €25,949 | €10,995 | -€14,955 | -57.6% |
| Equity | 10/15 | €22,056 | -€8,904 | -€30,960 | |
| Contributions | 10/11 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €1,855 | - | -€1,855 | |
| Profit (loss) carried forward | 14 | €1,651 | -€27,454 | -€29,105 | |
| Amounts payable | 17/49 | €3,893 | €19,898 | +€16,005 | +411% |
| Amounts payable within one year | 42/48 | €3,893 | €19,898 | +€16,005 | +411% |
| Trade debts | 44 | €1,134 | €2,453 | +€1,319 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,477 | €3,035 | +€1,557 | +105% |
| Gross operating margin | 9900 | €9,029 | -€14,052 | -€23,082 | |
| Operating profit (loss) | 9901 | €6,089 | -€18,028 | -€24,118 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Recurring financial charges | 65 | €50 | €164 | +€115 | +231% |
| Profit (loss) for the period before taxes | 9903 | €6,040 | -€18,193 | -€24,232 | |
| Income taxes | 67/77 | €2,534 | €235 | -€2,299 | -90.7% |
| Profit (loss) for the period | 9904 | €3,506 | -€18,428 | -€21,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,506 | -€18,428 | -€21,933 |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.