AB-IT 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-IT CONSULTING
Largest movements
- Cash +€7,291
up €7,291 (+99.5%), from €7,327 to €14,618
mainly Net result for the year (+€31,677) and Depreciation (+€3,886)
- Tangible fixed assets +€5,352
up €5,352 (+252%), from €2,122 to €7,474
of which Furniture and vehicles: +€5,566
- Receivables after one year +€3,450
up €3,450 (+6.4%), from €53,737 to €57,187
- Receivables within one year +€3,393
up €3,393 (+138%), from €2,462 to €5,854
of which Trade receivables: +€3,358
- Deferred charges and accrued income +€1,086
up €1,086 (+115%), from €947 to €2,034
- Reserves +€31,600
up €31,600 (+149%), from €21,245 to €52,845
of which Distributable reserves: +€31,600
- Profit (loss) carried forward -€8,495
down €8,495 (-39.4%), from €21,575 to €13,080
- Other debts -€2,395
down €2,395 (-28.5%), from €8,400 to €6,005
- Gross operating margin +€27,447
up €27,447 (+129%), from €21,265 to €48,712
- Taxes +€7,975
up €7,975 (+112%), from €7,130 to €15,106
- Depreciation +€3,220
up €3,220 (+484%), from €666 to €3,886
- Financial income +€1,389
up €1,389 (+67.0%), from €2,073 to €3,462
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 | €66,851 | €87,423 | +€20,572 | +30.8% |
| Fixed assets | 21/28 | €2,377 | €7,729 | +€5,352 | +225% |
| Tangible fixed assets | 22/27 | €2,122 | €7,474 | +€5,352 | +252% |
| Plant, machinery and equipment | 23 | €318 | €104 | -€214 | -67.4% |
| Furniture and vehicles | 24 | €1,804 | €7,371 | +€5,566 | +308% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €64,474 | €79,694 | +€15,220 | +23.6% |
| Amounts receivable after more than one year | 29 | €53,737 | €57,187 | +€3,450 | +6.4% |
| Other amounts receivable | 291 | €53,737 | €57,187 | +€3,450 | +6.4% |
| Amounts receivable within one year | 40/41 | €2,462 | €5,854 | +€3,393 | +138% |
| Trade receivables | 40 | €2,462 | €5,820 | +€3,358 | +136% |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €7,327 | €14,618 | +€7,291 | +99.5% |
| Deferred charges and accrued income | 490/1 | €947 | €2,034 | +€1,086 | +115% |
| Total equity and liabilities | 10/49 | €66,851 | €87,423 | +€20,572 | +30.8% |
| Equity | 10/15 | €49,020 | €72,125 | +€23,105 | +47.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €21,245 | €52,845 | +€31,600 | +149% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €19,390 | €50,990 | +€31,600 | +163% |
| Profit (loss) carried forward | 14 | €21,575 | €13,080 | -€8,495 | -39.4% |
| Amounts payable | 17/49 | €17,831 | €15,298 | -€2,534 | -14.2% |
| Amounts payable within one year | 42/48 | €17,831 | €15,298 | -€2,534 | -14.2% |
| Trade debts | 44 | €412 | - | -€412 | |
| Suppliers | 440/4 | €412 | - | -€412 | |
| Taxes, remuneration and social security | 45 | €9,019 | €9,292 | +€273 | +3.0% |
| Taxes | 450/3 | €9,019 | €9,292 | +€273 | +3.0% |
| Other amounts payable | 47/48 | €8,400 | €6,005 | -€2,395 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €3,886 | +€3,220 | +484% |
| Other operating charges | 640/8 | €579 | €686 | +€107 | +18.5% |
| Gross operating margin | 9900 | €21,265 | €48,712 | +€27,447 | +129% |
| Operating profit (loss) | 9901 | €20,020 | €44,139 | +€24,119 | +120% |
| Financial income | 75/76B | €2,073 | €3,462 | +€1,389 | +67.0% |
| Recurring financial income | 75 | €2,073 | €3,462 | +€1,389 | +67.0% |
| Financial charges | 65/66B | €1,265 | €819 | -€446 | -35.3% |
| Recurring financial charges | 65 | €1,265 | €819 | -€446 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €20,828 | €46,782 | +€25,954 | +125% |
| Income taxes | 67/77 | €7,130 | €15,106 | +€7,975 | +112% |
| Profit (loss) for the period | 9904 | €13,698 | €31,677 | +€17,979 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €13,698 | €31,677 | +€17,979 | +131% |
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.