AB ENTERPRISE CONSULTING: what changed
What changed
AB ENTERPRISE CONSULTING
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€57,580
2024 · €46,254+€11,326
Equity
€268,303
2024 · €210,723+€57,580
Cash
€122,135
2024 · €109,239+€12,896
Balance sheet total
€308,124
2024 · €267,261+€40,863
Largest movements
Assets
- Tangible fixed assets +€24,179
up €24,179 (+75.5%), from €32,036 to €56,215
of which Other tangible fixed assets: +€28,075
- Cash +€12,896
up €12,896 (+11.8%), from €109,239 to €122,135
mainly Net result for the year (+€57,580) and Depreciation (+€9,817)
Equity and liabilities
- Reserves +€57,580
up €57,580 (+30.0%), from €192,123 to €249,703
- Other debts -€22,788
down €22,788 (-57.3%), from €39,786 to €16,998
- Short-term financial debts +€5,054
new in 2025: €5,054
Income statement
- Gross operating margin +€9,898
up €9,898 (+12.2%), from €80,864 to €90,762
- Taxes +€2,849
up €2,849 (+13.3%), from €21,495 to €24,345
- Other operating charges -€1,628
down €1,628 (-70.3%), from €2,314 to €687
- Financial income +€1,261
up €1,261 (+43.5%), from €2,894 to €4,155
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€46,254
Gross operating margin
+€9,898
Depreciation
+€548
Other operating charges
+€1,628
Financial income
+€1,261
Financial charges
+€842
Taxes
-€2,849
Result 2025
€57,580
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€42,749
Investment
-€34,907
Financing
+€5,054
Cash 2024
€109,239
From operations (derived)
+€42,749
Net result for the year
+€57,580
Depreciation
+€9,817
Receivables within one year
-€2,344
Deferred charges and accrued income
-€533
Trade debts
+€2,247
Tax, wage and social debts
-€2,907
Other debts
-€22,788
Accrued charges and deferred income
+€1,677
Investment (derived)
-€34,907
Investment in fixed assets (net)
-€33,996
Current investments
-€911
Financing
+€5,054
Short-term financial debts
+€5,054
Cash 2025
€122,135
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,261 | €308,124 | +€40,863 | +15.3% |
| Fixed assets | 21/28 | €32,036 | €56,215 | +€24,179 | +75.5% |
| Tangible fixed assets | 22/27 | €32,036 | €56,215 | +€24,179 | +75.5% |
| Furniture and vehicles | 24 | €13,102 | €9,206 | -€3,896 | -29.7% |
| Other tangible fixed assets | 26 | €18,934 | €47,009 | +€28,075 | +148% |
| Current assets | 29/58 | €235,225 | €251,909 | +€16,684 | +7.1% |
| Amounts receivable within one year | 40/41 | €17,836 | €20,181 | +€2,344 | +13.1% |
| Trade receivables | 40 | €17,836 | €20,181 | +€2,344 | +13.1% |
| Current investments | 50/53 | €108,150 | €109,061 | +€911 | +0.8% |
| Cash at bank and in hand | 54/58 | €109,239 | €122,135 | +€12,896 | +11.8% |
| Deferred charges and accrued income | 490/1 | - | €533 | +€533 | |
| Total equity and liabilities | 10/49 | €267,261 | €308,124 | +€40,863 | +15.3% |
| Equity | 10/15 | €210,723 | €268,303 | +€57,580 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,123 | €249,703 | +€57,580 | +30.0% |
| Distributable reserves | 133 | €192,123 | €249,703 | +€57,580 | +30.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,538 | €39,821 | -€16,717 | -29.6% |
| Amounts payable within one year | 42/48 | €53,386 | €34,991 | -€18,395 | -34.5% |
| Financial debts | 43 | - | €5,054 | +€5,054 | |
| Credit institutions | 430/8 | - | €5,054 | +€5,054 | |
| Trade debts | 44 | €504 | €2,751 | +€2,247 | +446% |
| Suppliers | 440/4 | €504 | €2,751 | +€2,247 | +446% |
| Taxes, remuneration and social security | 45 | €13,096 | €10,189 | -€2,907 | -22.2% |
| Taxes | 450/3 | €13,096 | €10,189 | -€2,907 | -22.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,786 | €16,998 | -€22,788 | -57.3% |
| Accrued charges and deferred income | 492/3 | €3,152 | €4,830 | +€1,677 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,365 | €9,817 | -€548 | -5.3% |
| Other operating charges | 640/8 | €2,314 | €687 | -€1,628 | -70.3% |
| Gross operating margin | 9900 | €80,864 | €90,762 | +€9,898 | +12.2% |
| Operating profit (loss) | 9901 | €68,185 | €80,258 | +€12,073 | +17.7% |
| Financial income | 75/76B | €2,894 | €4,155 | +€1,261 | +43.5% |
| Recurring financial income | 75 | €2,894 | €4,155 | +€1,261 | +43.5% |
| Financial charges | 65/66B | €3,330 | €2,488 | -€842 | -25.3% |
| Recurring financial charges | 65 | €3,330 | €2,488 | -€842 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €67,749 | €81,924 | +€14,175 | +20.9% |
| Income taxes | 67/77 | €21,495 | €24,345 | +€2,849 | +13.3% |
| Profit (loss) for the period | 9904 | €46,254 | €57,580 | +€11,326 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,254 | €57,580 | +€11,326 | +24.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.