AB Fresh Consult: 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 Fresh Consult
Largest movements
- Receivables within one year -€247,240
down €247,240 (-23.0%), from €1.1m to €829,143
of which Other amounts receivable: -€149,116
- Tangible fixed assets -€18,388
down €18,388 (-26.4%), from €69,776 to €51,388
of which Furniture and vehicles: -€17,065
- Cash +€14,544
up €14,544 (+366%), from €3,979 to €18,522
mainly Receivables within one year (+€247,240) and Net result for the year (+€108,038)
- Trade debts -€275,201
down €275,201 (-38.8%), from €710,151 to €434,951
- Reserves +€108,038
up €108,038 (+56.5%), from €191,060 to €299,097
- Other debts -€62,527
down €62,527 (-35.1%), from €178,164 to €115,637
- Debts after one year -€15,411
down €15,411 (-31.8%), from €48,533 to €33,122
- Gross operating margin +€48,815
up €48,815 (+35.7%), from €136,725 to €185,540
- Write-downs -€40,612
no longer reported in 2025 (was €40,612)
- Taxes +€17,177
up €17,177 (+118%), from €14,551 to €31,728
- Other operating charges +€6,167
up €6,167 (+76.2%), from €8,089 to €14,256
- Financial charges -€4,500
down €4,500 (-25.5%), from €17,672 to €13,172
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 | €1,172,093 | €921,291 | -€250,802 | -21.4% |
| Fixed assets | 21/28 | €76,800 | €58,412 | -€18,388 | -23.9% |
| Tangible fixed assets | 22/27 | €69,776 | €51,388 | -€18,388 | -26.4% |
| Plant, machinery and equipment | 23 | €2,029 | €706 | -€1,322 | -65.2% |
| Furniture and vehicles | 24 | €67,747 | €50,682 | -€17,065 | -25.2% |
| Financial fixed assets | 28 | €7,024 | €7,024 | = | 0.0% |
| Current assets | 29/58 | €1,095,293 | €862,879 | -€232,414 | -21.2% |
| Amounts receivable after more than one year | 29 | €14,049 | €14,049 | = | 0.0% |
| Other amounts receivable | 291 | €14,049 | €14,049 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,076,383 | €829,143 | -€247,240 | -23.0% |
| Trade receivables | 40 | €827,768 | €729,644 | -€98,124 | -11.9% |
| Other amounts receivable | 41 | €248,615 | €99,498 | -€149,116 | -60.0% |
| Cash at bank and in hand | 54/58 | €3,979 | €18,522 | +€14,544 | +366% |
| Deferred charges and accrued income | 490/1 | €883 | €1,165 | +€283 | +32.0% |
| Total equity and liabilities | 10/49 | €1,172,093 | €921,291 | -€250,802 | -21.4% |
| Equity | 10/15 | €196,060 | €304,097 | +€108,038 | +55.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €191,060 | €299,097 | +€108,038 | +56.5% |
| Distributable reserves | 133 | €191,060 | €299,097 | +€108,038 | +56.5% |
| Amounts payable | 17/49 | €976,033 | €617,194 | -€358,839 | -36.8% |
| Amounts payable after more than one year | 17 | €48,533 | €33,122 | -€15,411 | -31.8% |
| Financial debts | 170/4 | €48,533 | €33,122 | -€15,411 | -31.8% |
| Amounts payable within one year | 42/48 | €927,500 | €584,072 | -€343,428 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €14,691 | €15,411 | +€720 | +4.9% |
| Financial debts | 43 | €316 | €477 | +€161 | +51.1% |
| Credit institutions | 430/8 | €316 | €477 | +€161 | +51.1% |
| Trade debts | 44 | €710,151 | €434,951 | -€275,201 | -38.8% |
| Suppliers | 440/4 | €710,151 | €434,951 | -€275,201 | -38.8% |
| Taxes, remuneration and social security | 45 | €24,178 | €17,596 | -€6,582 | -27.2% |
| Taxes | 450/3 | €18,678 | €17,596 | -€1,082 | -5.8% |
| Remuneration and social security | 454/9 | €5,500 | - | -€5,500 | |
| Other amounts payable | 47/48 | €178,164 | €115,637 | -€62,527 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,388 | €18,388 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €40,612 | - | -€40,612 | |
| Other operating charges | 640/8 | €8,089 | €14,256 | +€6,167 | +76.2% |
| Gross operating margin | 9900 | €136,725 | €185,540 | +€48,815 | +35.7% |
| Operating profit (loss) | 9901 | €69,636 | €152,896 | +€83,260 | +120% |
| Financial income | 75/76B | €1,013 | €42 | -€971 | -95.9% |
| Recurring financial income | 75 | €1,013 | €42 | -€971 | -95.9% |
| Financial charges | 65/66B | €17,672 | €13,172 | -€4,500 | -25.5% |
| Recurring financial charges | 65 | €17,672 | €13,172 | -€4,500 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €52,977 | €139,766 | +€86,789 | +164% |
| Income taxes | 67/77 | €14,551 | €31,728 | +€17,177 | +118% |
| Profit (loss) for the period | 9904 | €38,425 | €108,038 | +€69,613 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €38,425 | €108,038 | +€69,613 | +181% |
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 28 October 2026 via checked.be.