AB CONSULTS: 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 CONSULTS
Largest movements
- Tangible fixed assets -€22,881
down €22,881 (-24.5%), from €93,337 to €70,455
- Cash +€9,807
up €9,807 (+115%), from €8,511 to €18,318
mainly Depreciation (+€22,881) and Receivables within one year (+€7,552)
- Receivables within one year -€7,552
down €7,552 (-18.0%), from €41,905 to €34,353
of which Other amounts receivable: -€8,205
- Debts after one year -€18,463
down €18,463 (-30.3%), from €60,850 to €42,388
- Tax, wage and social debts -€6,995
down €6,995 (-44.7%), from €15,644 to €8,649
- Profit (loss) carried forward +€3,751
up €3,751 (+8.3%), from €45,350 to €49,101
- Current portion of long-term debt +€2,169
up €2,169 (+12.2%), from €17,802 to €19,971
- Gross operating margin -€3,186
down €3,186 (-9.4%), from €33,798 to €30,612
- Depreciation -€1,679
down €1,679 (-6.8%), from €24,560 to €22,881
- Other operating charges -€812
down €812 (-39.2%), from €2,070 to €1,258
- Financial income +€565
up €565 (+56.5%), from €1,000 to €1,565
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 | €143,753 | €123,127 | -€20,626 | -14.3% |
| Fixed assets | 21/28 | €93,337 | €70,455 | -€22,881 | -24.5% |
| Tangible fixed assets | 22/27 | €93,337 | €70,455 | -€22,881 | -24.5% |
| Furniture and vehicles | 24 | €93,337 | €70,455 | -€22,881 | -24.5% |
| Current assets | 29/58 | €50,416 | €52,671 | +€2,255 | +4.5% |
| Amounts receivable within one year | 40/41 | €41,905 | €34,353 | -€7,552 | -18.0% |
| Trade receivables | 40 | €8,897 | €9,550 | +€653 | +7.3% |
| Other amounts receivable | 41 | €33,008 | €24,803 | -€8,205 | -24.9% |
| Cash at bank and in hand | 54/58 | €8,511 | €18,318 | +€9,807 | +115% |
| Total equity and liabilities | 10/49 | €143,753 | €123,127 | -€20,626 | -14.3% |
| Equity | 10/15 | €48,350 | €52,101 | +€3,751 | +7.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,350 | €49,101 | +€3,751 | +8.3% |
| Amounts payable | 17/49 | €95,403 | €71,025 | -€24,378 | -25.6% |
| Amounts payable after more than one year | 17 | €60,850 | €42,388 | -€18,463 | -30.3% |
| Financial debts | 170/4 | €60,850 | €42,388 | -€18,463 | -30.3% |
| Amounts payable within one year | 42/48 | €34,552 | €28,638 | -€5,915 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €17,802 | €19,971 | +€2,169 | +12.2% |
| Trade debts | 44 | €1,106 | €17 | -€1,089 | -98.5% |
| Suppliers | 440/4 | €1,106 | €17 | -€1,089 | -98.5% |
| Taxes, remuneration and social security | 45 | €15,644 | €8,649 | -€6,995 | -44.7% |
| Taxes | 450/3 | €15,644 | €8,649 | -€6,995 | -44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,560 | €22,881 | -€1,679 | -6.8% |
| Other operating charges | 640/8 | €2,070 | €1,258 | -€812 | -39.2% |
| Gross operating margin | 9900 | €33,798 | €30,612 | -€3,186 | -9.4% |
| Operating profit (loss) | 9901 | €7,168 | €6,473 | -€695 | -9.7% |
| Financial income | 75/76B | €1,000 | €1,565 | +€565 | +56.5% |
| Recurring financial income | 75 | €1,000 | €1,565 | +€565 | +56.5% |
| Financial charges | 65/66B | €2,943 | €2,641 | -€302 | -10.3% |
| Recurring financial charges | 65 | €2,943 | €2,641 | -€302 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €5,225 | €5,397 | +€171 | +3.3% |
| Income taxes | 67/77 | €1,700 | €1,645 | -€55 | -3.2% |
| Profit (loss) for the period | 9904 | €3,525 | €3,751 | +€226 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,525 | €3,751 | +€226 | +6.4% |
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 19 October 2026 via checked.be.