ABACUS 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.
ABACUS CONSULTING
Largest movements
- Receivables within one year -€28,491
down €28,491 (-36.9%), from €77,115 to €48,624
of which Trade receivables: -€18,082
- Tangible fixed assets -€27,583
down €27,583 (-12.2%), from €226,785 to €199,202
of which Land and buildings: -€24,675
- Cash +€4,666
up €4,666 (+6.8%), from €68,661 to €73,327
mainly Receivables within one year (+€28,491) and Depreciation (+€27,781)
- Debts after one year -€20,942
down €20,942 (-16.6%), from €125,837 to €104,895
- Profit (loss) carried forward -€17,292
down €17,292 (-12.4%), from €139,141 to €121,849
- Current portion of long-term debt -€12,002
down €12,002 (-36.3%), from €33,029 to €21,028
- Trade debts -€11,097
down €11,097 (-42.0%), from €26,435 to €15,338
- Tax, wage and social debts +€10,665
up €10,665 (+69.3%), from €15,400 to €26,065
of which Taxes: +€5,409
- Staff costs +€22,320
up €22,320 (+59.9%), from €37,253 to €59,572
- Financial charges -€15,356
down €15,356 (-65.6%), from €23,400 to €8,043
- Gross operating margin -€13,419
down €13,419 (-14.8%), from €90,497 to €77,078
- Taxes -€7,004
down €7,004 (-64.7%), from €10,818 to €3,814
- Other operating charges -€6,809
down €6,809 (-73.9%), from €9,208 to €2,399
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 | €373,945 | €322,339 | -€51,606 | -13.8% |
| Formation expenses | 20 | €1,384 | €1,186 | -€198 | -14.3% |
| Fixed assets | 21/28 | €226,785 | €199,202 | -€27,583 | -12.2% |
| Tangible fixed assets | 22/27 | €226,785 | €199,202 | -€27,583 | -12.2% |
| Land and buildings | 22 | €139,728 | €115,053 | -€24,675 | -17.7% |
| Furniture and vehicles | 24 | €6,128 | €3,220 | -€2,908 | -47.5% |
| Other tangible fixed assets | 26 | €80,929 | €80,929 | = | 0.0% |
| Current assets | 29/58 | €145,776 | €121,951 | -€23,825 | -16.3% |
| Amounts receivable within one year | 40/41 | €77,115 | €48,624 | -€28,491 | -36.9% |
| Trade receivables | 40 | €43,543 | €25,460 | -€18,082 | -41.5% |
| Other amounts receivable | 41 | €33,572 | €23,164 | -€10,408 | -31.0% |
| Cash at bank and in hand | 54/58 | €68,661 | €73,327 | +€4,666 | +6.8% |
| Total equity and liabilities | 10/49 | €373,945 | €322,339 | -€51,606 | -13.8% |
| Equity | 10/15 | €169,510 | €152,218 | -€17,292 | -10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,524 | €3,524 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,524 | €3,524 | = | 0.0% |
| Legal reserve | 130 | €3,524 | €3,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,141 | €121,849 | -€17,292 | -12.4% |
| Investment grants | 15 | €8,245 | €8,245 | = | 0.0% |
| Provisions and deferred taxes | 16 | €2,795 | €2,795 | = | 0.0% |
| Deferred taxes | 168 | €2,795 | €2,795 | = | 0.0% |
| Amounts payable | 17/49 | €201,640 | €167,326 | -€34,314 | -17.0% |
| Amounts payable after more than one year | 17 | €125,837 | €104,895 | -€20,942 | -16.6% |
| Financial debts | 170/4 | €125,837 | €104,895 | -€20,942 | -16.6% |
| Amounts payable within one year | 42/48 | €74,865 | €62,431 | -€12,434 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €33,029 | €21,028 | -€12,002 | -36.3% |
| Trade debts | 44 | €26,435 | €15,338 | -€11,097 | -42.0% |
| Suppliers | 440/4 | €26,435 | €15,338 | -€11,097 | -42.0% |
| Taxes, remuneration and social security | 45 | €15,400 | €26,065 | +€10,665 | +69.3% |
| Taxes | 450/3 | €11,728 | €17,137 | +€5,409 | +46.1% |
| Remuneration and social security | 454/9 | €3,673 | €8,929 | +€5,256 | +143% |
| Accrued charges and deferred income | 492/3 | €938 | €0 | -€938 | -100% |
| Remuneration, social security and pensions | 62 | €37,253 | €59,572 | +€22,320 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,996 | €27,781 | +€5,785 | +26.3% |
| Other operating charges | 640/8 | €9,208 | €2,399 | -€6,809 | -73.9% |
| Non-recurring operating charges | 66A | -€1,383 | - | +€1,383 | |
| Gross operating margin | 9900 | €90,497 | €77,078 | -€13,419 | -14.8% |
| Operating profit (loss) | 9901 | €23,423 | -€12,674 | -€36,098 | |
| Financial income | 75/76B | €8,208 | €7,239 | -€968 | -11.8% |
| Recurring financial income | 75 | €8,208 | €7,239 | -€968 | -11.8% |
| Financial charges | 65/66B | €23,400 | €8,043 | -€15,356 | -65.6% |
| Recurring financial charges | 65 | €23,400 | €8,043 | -€15,356 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | €8,231 | -€13,478 | -€21,710 | |
| Transfer from deferred taxes | 780 | €254 | - | -€254 | |
| Income taxes | 67/77 | €10,818 | €3,814 | -€7,004 | -64.7% |
| Profit (loss) for the period | 9904 | -€2,332 | -€17,292 | -€14,960 | -641% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,332 | -€17,292 | -€14,960 | -641% |
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 16 October 2026 via checked.be.