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
- Cash -€8,791
down €8,791 (-81.3%), from €10,811 to €2,021
mainly Other debts (-€9,240) and Net result for the year (-€5,865)
- Receivables within one year -€7,075
down €7,075 (-40.5%), from €17,448 to €10,373
of which Other amounts receivable: -€4,989
- Tangible fixed assets -€436
down €436 (-43.1%), from €1,013 to €577
- Other debts -€9,240
down €9,240 (-100%), from €9,240 to €0
- Profit (loss) carried forward -€5,865
down €5,865 (-52.0%), from €11,271 to €5,406
- Tax, wage and social debts -€921
down €921 (-16.6%), from €5,536 to €4,615
- Gross operating margin -€12,258
down €12,258, from €6,787 to -€5,471
- Other operating charges +€165
up €165 (+42.7%), from €387 to €553
- Staff costs -€103
down €103 (-100%), from €103 to €0
- Depreciation +€85
up €85 (+24.1%), from €352 to €436
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 | €29,272 | €12,971 | -€16,301 | -55.7% |
| Fixed assets | 21/28 | €1,013 | €577 | -€436 | -43.1% |
| Tangible fixed assets | 22/27 | €1,013 | €577 | -€436 | -43.1% |
| Furniture and vehicles | 24 | €1,013 | €577 | -€436 | -43.1% |
| Current assets | 29/58 | €28,259 | €12,394 | -€15,865 | -56.1% |
| Amounts receivable within one year | 40/41 | €17,448 | €10,373 | -€7,075 | -40.5% |
| Trade receivables | 40 | €2,613 | €528 | -€2,085 | -79.8% |
| Other amounts receivable | 41 | €14,835 | €9,846 | -€4,989 | -33.6% |
| Cash at bank and in hand | 54/58 | €10,811 | €2,021 | -€8,791 | -81.3% |
| Total equity and liabilities | 10/49 | €29,272 | €12,971 | -€16,301 | -55.7% |
| Equity | 10/15 | €13,771 | €7,906 | -€5,865 | -42.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,271 | €5,406 | -€5,865 | -52.0% |
| Amounts payable | 17/49 | €15,501 | €5,065 | -€10,436 | -67.3% |
| Amounts payable within one year | 42/48 | €15,501 | €5,065 | -€10,436 | -67.3% |
| Trade debts | 44 | €725 | €450 | -€275 | -38.0% |
| Suppliers | 440/4 | €725 | €450 | -€275 | -38.0% |
| Taxes, remuneration and social security | 45 | €5,536 | €4,615 | -€921 | -16.6% |
| Taxes | 450/3 | €5,536 | €4,615 | -€921 | -16.6% |
| Other amounts payable | 47/48 | €9,240 | €0 | -€9,240 | -100% |
| Remuneration, social security and pensions | 62 | €103 | €0 | -€103 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €436 | +€85 | +24.1% |
| Other operating charges | 640/8 | €387 | €553 | +€165 | +42.7% |
| Gross operating margin | 9900 | €6,787 | -€5,471 | -€12,258 | |
| Operating profit (loss) | 9901 | €5,945 | -€6,460 | -€12,405 | |
| Financial income | 75/76B | €635 | €669 | +€34 | +5.4% |
| Recurring financial income | 75 | €635 | €669 | +€34 | +5.4% |
| Financial charges | 65/66B | €49 | €75 | +€26 | +53.4% |
| Recurring financial charges | 65 | €49 | €75 | +€26 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | €6,532 | -€5,865 | -€12,397 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €6,532 | -€5,865 | -€12,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,532 | -€5,865 | -€12,397 |
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 15 October 2026 via checked.be.