ABBEEL CONSULT: what changed
Two fiscal 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.
ABBEEL CONSULT
Largest movements
- Current investments -€23,500
down €23,500 (-11.9%), from €197,000 to €173,500
- Cash +€21,533
up €21,533 (+9.4%), from €228,580 to €250,114
mainly Net result for the year (+€147,746) and Current investments (+€23,500)
- Receivables within one year +€12,638
up €12,638 (+145.1%), from €8,712 to €21,350
of which Other amounts receivable: +€14,355
- Profit (loss) carried forward +€12,746
up €12,746 (+4.6%), from €278,055 to €290,800
- Gross operating margin -€22,961
down €22,961 (-10.5%), from €218,898 to €195,937
- Taxes -€5,990
down €5,990 (-10.5%), from €56,901 to €50,910
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.
Cash bridge derived
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 | €440,804 | €452,722 | +€11,918 | +2.7% |
| Fixed assets | 21/28 | €5,484 | €7,299 | +€1,815 | +33.1% |
| Tangible fixed assets | 22/27 | €5,484 | €7,299 | +€1,815 | +33.1% |
| Plant, machinery and equipment | 23 | €1,599 | €1,339 | -€260 | -16.3% |
| Furniture and vehicles | 24 | €3,885 | €5,960 | +€2,075 | +53.4% |
| Current assets | 29/58 | €435,320 | €445,424 | +€10,104 | +2.3% |
| Amounts receivable within one year | 40/41 | €8,712 | €21,350 | +€12,638 | +145.1% |
| Trade receivables | 40 | €7,560 | €5,842 | -€1,717 | -22.7% |
| Other amounts receivable | 41 | €1,152 | €15,508 | +€14,355 | +1245.8% |
| Current investments | 50/53 | €197,000 | €173,500 | -€23,500 | -11.9% |
| Cash at bank and in hand | 54/58 | €228,580 | €250,114 | +€21,533 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,028 | €460 | -€568 | -55.3% |
| Total equity and liabilities | 10/49 | €440,804 | €452,722 | +€11,918 | +2.7% |
| Equity | 10/15 | €298,515 | €311,260 | +€12,746 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €278,055 | €290,800 | +€12,746 | +4.6% |
| Amounts payable | 17/49 | €142,290 | €141,462 | -€827 | -0.6% |
| Amounts payable within one year | 42/48 | €142,290 | €140,203 | -€2,087 | -1.5% |
| Trade debts | 44 | €4,119 | €5,203 | +€1,084 | +26.3% |
| Suppliers | 440/4 | €4,119 | €5,203 | +€1,084 | +26.3% |
| Taxes, remuneration and social security | 45 | €3,171 | - | -€3,171 | |
| Taxes | 450/3 | €3,171 | - | -€3,171 | |
| Other amounts payable | 47/48 | €135,000 | €135,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,260 | +€1,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,725 | €1,489 | -€235 | -13.6% |
| Other operating charges | 640/8 | €301 | €523 | +€221 | +73.4% |
| Gross operating margin | 9900 | €218,898 | €195,937 | -€22,961 | -10.5% |
| Operating profit (loss) | 9901 | €216,872 | €193,925 | -€22,947 | -10.6% |
| Financial income | 75/76B | €5,848 | €4,854 | -€994 | -17.0% |
| Recurring financial income | 75 | €5,848 | €4,854 | -€994 | -17.0% |
| Financial charges | 65/66B | €83 | €122 | +€40 | +48.4% |
| Recurring financial charges | 65 | €83 | €122 | +€40 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €222,637 | €198,656 | -€23,981 | -10.8% |
| Income taxes | 67/77 | €56,901 | €50,910 | -€5,990 | -10.5% |
| Profit (loss) for the period | 9904 | €165,737 | €147,746 | -€17,991 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €165,737 | €147,746 | -€17,991 | -10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.