Abbey 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.
Abbey Consulting
Largest movements
- Cash -€136,205
down €136,205 (-38.7%), from €352,359 to €216,154
mainly Tax, wage and social debts (-€178,143) and Other debts (-€64,704)
- Receivables within one year -€10,804
down €10,804 (-30.0%), from €35,979 to €25,175
of which Other amounts receivable: -€29,979
- Tax, wage and social debts -€178,143
down €178,143 (-100%), from €178,143 to €0
- Profit (loss) carried forward +€90,000
up €90,000 (+81.4%), from €110,544 to €200,544
- Other debts -€64,704
down €64,704 (-13.8%), from €467,500 to €402,796
- Gross operating margin +€41,301
up €41,301 (+50.5%), from €81,788 to €123,089
- Financial income -€10,207
down €10,207 (-53.1%), from €19,226 to €9,019
- Other operating charges +€8,412
up €8,412 (+216%), from €3,900 to €12,312
- Taxes +€5,723
up €5,723 (+23.6%), from €24,285 to €30,008
- Financial charges +€2,293
up €2,293 (+91.5%), from -€2,507 to -€214
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 | €763,030 | €616,330 | -€146,700 | -19.2% |
| Current assets | 29/58 | €763,030 | €616,330 | -€146,700 | -19.2% |
| Amounts receivable within one year | 40/41 | €35,979 | €25,175 | -€10,804 | -30.0% |
| Trade receivables | 40 | €1,800 | €20,975 | +€19,175 | +1,065% |
| Other amounts receivable | 41 | €34,179 | €4,200 | -€29,979 | -87.7% |
| Current investments | 50/53 | €374,662 | €375,000 | +€338 | +0.1% |
| Cash at bank and in hand | 54/58 | €352,359 | €216,154 | -€136,205 | -38.7% |
| Deferred charges and accrued income | 490/1 | €30 | €0 | -€30 | -100% |
| Total equity and liabilities | 10/49 | €763,030 | €616,330 | -€146,700 | -19.2% |
| Equity | 10/15 | €115,544 | €205,544 | +€90,000 | +77.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,544 | €200,544 | +€90,000 | +81.4% |
| Amounts payable | 17/49 | €647,486 | €410,786 | -€236,701 | -36.6% |
| Amounts payable within one year | 42/48 | €646,499 | €410,186 | -€236,313 | -36.6% |
| Trade debts | 44 | €856 | €7,390 | +€6,534 | +764% |
| Suppliers | 440/4 | €856 | €7,390 | +€6,534 | +764% |
| Taxes, remuneration and social security | 45 | €178,143 | €0 | -€178,143 | -100% |
| Taxes | 450/3 | €178,143 | €0 | -€178,143 | -100% |
| Other amounts payable | 47/48 | €467,500 | €402,796 | -€64,704 | -13.8% |
| Accrued charges and deferred income | 492/3 | €987 | €600 | -€387 | -39.2% |
| Other operating charges | 640/8 | €3,900 | €12,312 | +€8,412 | +216% |
| Gross operating margin | 9900 | €81,788 | €123,089 | +€41,301 | +50.5% |
| Operating profit (loss) | 9901 | €77,888 | €110,776 | +€32,889 | +42.2% |
| Financial income | 75/76B | €19,226 | €9,019 | -€10,207 | -53.1% |
| Recurring financial income | 75 | €19,226 | €9,019 | -€10,207 | -53.1% |
| Financial charges | 65/66B | -€2,507 | -€214 | +€2,293 | +91.5% |
| Recurring financial charges | 65 | -€2,507 | -€214 | +€2,293 | +91.5% |
| Profit (loss) for the period before taxes | 9903 | €99,620 | €120,009 | +€20,389 | +20.5% |
| Income taxes | 67/77 | €24,285 | €30,008 | +€5,723 | +23.6% |
| Profit (loss) for the period | 9904 | €75,335 | €90,000 | +€14,666 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,335 | €90,000 | +€14,666 | +19.5% |
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 27 October 2026 via checked.be.