ABAC CONSEILS ET SERVICES: 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.
ABAC CONSEILS ET SERVICES
Largest movements
- Tangible fixed assets -€14,899
down €14,899 (-24.2%), from €61,517 to €46,619
of which Land and buildings: -€10,000
- Cash -€9,865
down €9,865 (-17.4%), from €56,676 to €46,812
mainly Contributions, distributions and other (-€30,000) and Debts after one year (-€14,079)
- Receivables within one year -€4,352
down €4,352 (-8.2%), from €53,339 to €48,988
of which Trade receivables: -€2,515
- Reserves -€15,000
down €15,000 (-37.5%), from €40,000 to €25,000
- Debts after one year -€14,079
down €14,079 (-31.1%), from €45,223 to €31,144
- Other debts +€10,513
up €10,513 (+51.8%), from €20,310 to €30,823
- Tax, wage and social debts -€6,786
down €6,786 (-24.1%), from €28,144 to €21,358
of which Taxes: -€3,557
- Profit (loss) carried forward -€2,031
down €2,031 (-45.6%), from €4,455 to €2,424
- Write-downs +€3,455
new in 2025: €3,455
- Depreciation +€3,134
up €3,134 (+26.6%), from €11,765 to €14,899
- Gross operating margin +€2,211
up €2,211 (+3.0%), from €73,163 to €75,374
- Taxes +€1,690
up €1,690 (+75.9%), from €2,226 to €3,916
- Other operating charges -€1,461
down €1,461 (-70.2%), from €2,081 to €619
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 | €173,237 | €145,280 | -€27,957 | -16.1% |
| Fixed assets | 21/28 | €61,517 | €46,619 | -€14,899 | -24.2% |
| Tangible fixed assets | 22/27 | €61,517 | €46,619 | -€14,899 | -24.2% |
| Land and buildings | 22 | €40,070 | €30,070 | -€10,000 | -25.0% |
| Furniture and vehicles | 24 | €21,447 | €16,549 | -€4,899 | -22.8% |
| Current assets | 29/58 | €111,719 | €98,661 | -€13,058 | -11.7% |
| Amounts receivable within one year | 40/41 | €53,339 | €48,988 | -€4,352 | -8.2% |
| Trade receivables | 40 | €49,765 | €47,250 | -€2,515 | -5.1% |
| Other amounts receivable | 41 | €3,575 | €1,738 | -€1,837 | -51.4% |
| Cash at bank and in hand | 54/58 | €56,676 | €46,812 | -€9,865 | -17.4% |
| Deferred charges and accrued income | 490/1 | €1,704 | €2,862 | +€1,158 | +68.0% |
| Total equity and liabilities | 10/49 | €173,237 | €145,280 | -€27,957 | -16.1% |
| Equity | 10/15 | €52,715 | €35,684 | -€17,031 | -32.3% |
| Contributions | 10/11 | €8,260 | €8,260 | = | 0.0% |
| Reserves | 13 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Distributable reserves | 133 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Profit (loss) carried forward | 14 | €4,455 | €2,424 | -€2,031 | -45.6% |
| Amounts payable | 17/49 | €120,521 | €109,596 | -€10,926 | -9.1% |
| Amounts payable after more than one year | 17 | €45,223 | €31,144 | -€14,079 | -31.1% |
| Financial debts | 170/4 | €45,223 | €31,144 | -€14,079 | -31.1% |
| Amounts payable within one year | 42/48 | €72,014 | €76,145 | +€4,131 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €15,318 | €14,896 | -€423 | -2.8% |
| Trade debts | 44 | €8,241 | €9,068 | +€827 | +10.0% |
| Suppliers | 440/4 | €8,241 | €9,068 | +€827 | +10.0% |
| Taxes, remuneration and social security | 45 | €28,144 | €21,358 | -€6,786 | -24.1% |
| Taxes | 450/3 | €19,307 | €15,750 | -€3,557 | -18.4% |
| Remuneration and social security | 454/9 | €8,837 | €5,608 | -€3,229 | -36.5% |
| Other amounts payable | 47/48 | €20,310 | €30,823 | +€10,513 | +51.8% |
| Accrued charges and deferred income | 492/3 | €3,285 | €2,307 | -€978 | -29.8% |
| Remuneration, social security and pensions | 62 | €35,718 | €36,874 | +€1,155 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,765 | €14,899 | +€3,134 | +26.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,455 | +€3,455 | |
| Other operating charges | 640/8 | €2,081 | €619 | -€1,461 | -70.2% |
| Gross operating margin | 9900 | €73,163 | €75,374 | +€2,211 | +3.0% |
| Operating profit (loss) | 9901 | €23,599 | €19,527 | -€4,073 | -17.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,623 | €2,642 | +€19 | +0.7% |
| Recurring financial charges | 65 | €2,623 | €2,642 | +€19 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €20,978 | €16,885 | -€4,093 | -19.5% |
| Income taxes | 67/77 | €2,226 | €3,916 | +€1,690 | +75.9% |
| Profit (loss) for the period | 9904 | €18,751 | €12,969 | -€5,782 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,751 | €12,969 | -€5,782 | -30.8% |
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 25 October 2026 via checked.be.