AB Design 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 Design Consulting
Largest movements
- Cash +€39,337
up €39,337 (+193%), from €20,382 to €59,719
mainly Net result for the year (+€56,215) and Trade debts (+€2,650)
- Receivables within one year +€7,592
up €7,592 (+94.1%), from €8,066 to €15,658
of which Trade receivables: +€5,759
- Tangible fixed assets +€3,897
new in 2025: €3,897
- Intangible fixed assets +€2,665
up €2,665 (+539%), from €494 to €3,159
- Profit (loss) carried forward +€56,215
up €56,215, from -€5,299 to €50,916
- Debts after one year -€6,859
down €6,859 (-25.9%), from €26,474 to €19,615
- Trade debts +€2,650
new in 2025: €2,650
- Tax, wage and social debts +€1,457
up €1,457 (+26.6%), from €5,472 to €6,929
of which Taxes: +€1,457
- Gross operating margin +€71,697
up €71,697 (+1,111%), from €6,453 to €78,151
- Taxes +€14,567
up €14,567 (+1,691%), from €861 to €15,429
- Write-downs +€7,075
new in 2025: €7,075
- Financial income +€2,752
up €2,752 (+6,879%), from €40 to €2,792
- Depreciation +€1,160
up €1,160 (+411%), from €282 to €1,443
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 | €29,147 | €82,609 | +€53,462 | +183% |
| Fixed assets | 21/28 | €494 | €7,056 | +€6,562 | +1,328% |
| Intangible fixed assets | 21 | €494 | €3,159 | +€2,665 | +539% |
| Tangible fixed assets | 22/27 | - | €3,897 | +€3,897 | |
| Furniture and vehicles | 24 | - | €3,897 | +€3,897 | |
| Current assets | 29/58 | €28,653 | €75,553 | +€46,900 | +164% |
| Amounts receivable within one year | 40/41 | €8,066 | €15,658 | +€7,592 | +94.1% |
| Trade receivables | 40 | €8,066 | €13,825 | +€5,759 | +71.4% |
| Other amounts receivable | 41 | - | €1,833 | +€1,833 | |
| Cash at bank and in hand | 54/58 | €20,382 | €59,719 | +€39,337 | +193% |
| Deferred charges and accrued income | 490/1 | €205 | €176 | -€29 | -13.9% |
| Total equity and liabilities | 10/49 | €29,147 | €82,609 | +€53,462 | +183% |
| Equity | 10/15 | -€2,799 | €53,416 | +€56,215 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,299 | €50,916 | +€56,215 | |
| Amounts payable | 17/49 | €31,946 | €29,193 | -€2,753 | -8.6% |
| Amounts payable after more than one year | 17 | €26,474 | €19,615 | -€6,859 | -25.9% |
| Other amounts payable | 178/9 | €26,474 | €19,615 | -€6,859 | -25.9% |
| Amounts payable within one year | 42/48 | €5,472 | €9,579 | +€4,107 | +75.1% |
| Trade debts | 44 | - | €2,650 | +€2,650 | |
| Suppliers | 440/4 | - | €2,650 | +€2,650 | |
| Taxes, remuneration and social security | 45 | €5,472 | €6,929 | +€1,457 | +26.6% |
| Taxes | 450/3 | €4,272 | €5,729 | +€1,457 | +34.1% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €1,443 | +€1,160 | +411% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,075 | +€7,075 | |
| Other operating charges | 640/8 | €481 | €694 | +€212 | +44.1% |
| Gross operating margin | 9900 | €6,453 | €78,151 | +€71,697 | +1,111% |
| Operating profit (loss) | 9901 | €5,689 | €68,939 | +€63,250 | +1,112% |
| Financial income | 75/76B | €40 | €2,792 | +€2,752 | +6,879% |
| Recurring financial income | 75 | €40 | €2,792 | +€2,752 | +6,879% |
| Financial charges | 65/66B | €72 | €87 | +€15 | +20.5% |
| Recurring financial charges | 65 | €72 | €87 | +€15 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €5,657 | €71,644 | +€65,986 | +1,166% |
| Income taxes | 67/77 | €861 | €15,429 | +€14,567 | +1,691% |
| Profit (loss) for the period | 9904 | €4,796 | €56,215 | +€51,419 | +1,072% |
| Profit (loss) for the period to be appropriated | 9905 | €4,796 | €56,215 | +€51,419 | +1,072% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.