ABA 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.
ABA CONSULT
Largest movements
- Receivables within one year +€5,427
up €5,427 (+47.2%), from €11,508 to €16,934
of which Trade receivables: +€5,427
- Cash -€3,032
down €3,032 (-20.2%), from €15,005 to €11,973
mainly Trade debts (-€20,880) and Receivables within one year (-€5,427)
- Tangible fixed assets -€2,084
down €2,084 (-40.6%), from €5,128 to €3,045
- Deferred charges and accrued income +€936
up €936 (+71.5%), from €1,309 to €2,245
- Trade debts -€20,880
down €20,880 (-93.3%), from €22,385 to €1,505
- Profit (loss) carried forward +€20,392
up €20,392 (+41.2%), from -€49,468 to -€29,076
- Tax, wage and social debts +€1,746
up €1,746 (+15.9%), from €10,952 to €12,698
of which Taxes: +€6,093
- Taxes +€6,608
up €6,608 (+2,797%), from €236 to €6,844
- Gross operating margin -€4,182
down €4,182 (-11.2%), from €37,229 to €33,047
- Depreciation +€1,044
up €1,044 (+100%), from €1,040 to €2,084
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 | €32,950 | €34,197 | +€1,247 | +3.8% |
| Fixed assets | 21/28 | €5,128 | €3,045 | -€2,084 | -40.6% |
| Tangible fixed assets | 22/27 | €5,128 | €3,045 | -€2,084 | -40.6% |
| Plant, machinery and equipment | 23 | €5,128 | €3,045 | -€2,084 | -40.6% |
| Current assets | 29/58 | €27,821 | €31,152 | +€3,331 | +12.0% |
| Amounts receivable within one year | 40/41 | €11,508 | €16,934 | +€5,427 | +47.2% |
| Trade receivables | 40 | €11,344 | €16,771 | +€5,427 | +47.8% |
| Other amounts receivable | 41 | €164 | €164 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,005 | €11,973 | -€3,032 | -20.2% |
| Deferred charges and accrued income | 490/1 | €1,309 | €2,245 | +€936 | +71.5% |
| Total equity and liabilities | 10/49 | €32,950 | €34,197 | +€1,247 | +3.8% |
| Equity | 10/15 | -€399 | €19,994 | +€20,392 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,870 | €42,870 | = | 0.0% |
| Distributable reserves | 133 | €42,870 | €42,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,468 | -€29,076 | +€20,392 | +41.2% |
| Amounts payable | 17/49 | €33,348 | €14,203 | -€19,145 | -57.4% |
| Amounts payable within one year | 42/48 | €33,348 | €14,203 | -€19,145 | -57.4% |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €11 | - | -€11 | |
| Trade debts | 44 | €22,385 | €1,505 | -€20,880 | -93.3% |
| Suppliers | 440/4 | €22,385 | €1,505 | -€20,880 | -93.3% |
| Taxes, remuneration and social security | 45 | €10,952 | €12,698 | +€1,746 | +15.9% |
| Taxes | 450/3 | €6,605 | €12,698 | +€6,093 | +92.2% |
| Remuneration and social security | 454/9 | €4,347 | - | -€4,347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,040 | €2,084 | +€1,044 | +100% |
| Other operating charges | 640/8 | €1,934 | €1,730 | -€204 | -10.5% |
| Gross operating margin | 9900 | €37,229 | €33,047 | -€4,182 | -11.2% |
| Operating profit (loss) | 9901 | €34,255 | €29,234 | -€5,021 | -14.7% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €2,221 | €1,998 | -€224 | -10.1% |
| Recurring financial charges | 65 | €2,221 | €1,998 | -€224 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €32,058 | €27,236 | -€4,822 | -15.0% |
| Income taxes | 67/77 | €236 | €6,844 | +€6,608 | +2,797% |
| Profit (loss) for the period | 9904 | €31,821 | €20,392 | -€11,429 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,821 | €20,392 | -€11,429 | -35.9% |
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.