ABbq 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.
ABbq Consult
Largest movements
- Tangible fixed assets -€33,541
down €33,541 (-20.3%), from €164,960 to €131,419
of which Furniture and vehicles: -€42,238
- Cash -€22,293
down €22,293 (-57.1%), from €39,050 to €16,757
mainly Debts after one year (-€44,951) and Contributions, distributions and other (-€37,891)
- Receivables within one year +€18,270
up €18,270 (+726.4%), from €2,515 to €20,785
of which Trade receivables: +€17,464
- Debts after one year -€44,951
down €44,951 (-42.2%), from €106,516 to €61,565
- Other debts +€34,800
up €34,800 (+1126.1%), from €3,090 to €37,891
- Profit (loss) carried forward -€19,685
down €19,685 (-52.0%), from €37,891 to €18,205
- Tax, wage and social debts -€8,362
down €8,362 (-80.0%), from €10,446 to €2,084
- Gross operating margin +€12,728
up €12,728 (+17.9%), from €70,991 to €83,718
- Depreciation +€9,444
up €9,444 (+23.0%), from €40,990 to €50,435
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 | €210,750 | €173,111 | -€37,639 | -17.9% |
| Fixed assets | 21/28 | €164,960 | €131,419 | -€33,541 | -20.3% |
| Tangible fixed assets | 22/27 | €164,960 | €131,419 | -€33,541 | -20.3% |
| Plant, machinery and equipment | 23 | €5,638 | €3,943 | -€1,695 | -30.1% |
| Furniture and vehicles | 24 | €158,239 | €116,002 | -€42,238 | -26.7% |
| Other tangible fixed assets | 26 | €1,083 | €11,475 | +€10,392 | +959.7% |
| Current assets | 29/58 | €45,790 | €41,691 | -€4,098 | -9.0% |
| Amounts receivable within one year | 40/41 | €2,515 | €20,785 | +€18,270 | +726.4% |
| Trade receivables | 40 | €0 | €17,464 | +€17,464 | |
| Other amounts receivable | 41 | €2,515 | €3,320 | +€805 | +32.0% |
| Cash at bank and in hand | 54/58 | €39,050 | €16,757 | -€22,293 | -57.1% |
| Deferred charges and accrued income | 490/1 | €4,224 | €4,150 | -€74 | -1.8% |
| Total equity and liabilities | 10/49 | €210,750 | €173,111 | -€37,639 | -17.9% |
| Equity | 10/15 | €40,891 | €21,205 | -€19,685 | -48.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,891 | €18,205 | -€19,685 | -52.0% |
| Amounts payable | 17/49 | €169,859 | €151,905 | -€17,954 | -10.6% |
| Amounts payable after more than one year | 17 | €106,516 | €61,565 | -€44,951 | -42.2% |
| Financial debts | 170/4 | €106,516 | €61,565 | -€44,951 | -42.2% |
| Amounts payable within one year | 42/48 | €62,805 | €90,140 | +€27,335 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €43,704 | €44,951 | +€1,247 | +2.9% |
| Trade debts | 44 | €5,565 | €5,214 | -€351 | -6.3% |
| Suppliers | 440/4 | €5,565 | €5,214 | -€351 | -6.3% |
| Taxes, remuneration and social security | 45 | €10,446 | €2,084 | -€8,362 | -80.0% |
| Taxes | 450/3 | €10,446 | €2,084 | -€8,362 | -80.0% |
| Other amounts payable | 47/48 | €3,090 | €37,891 | +€34,800 | +1126.1% |
| Accrued charges and deferred income | 492/3 | €538 | €200 | -€337 | -62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,990 | €50,435 | +€9,444 | +23.0% |
| Other operating charges | 640/8 | €2,165 | €2,768 | +€604 | +27.9% |
| Gross operating margin | 9900 | €70,991 | €83,718 | +€12,728 | +17.9% |
| Operating profit (loss) | 9901 | €27,836 | €30,515 | +€2,680 | +9.6% |
| Financial income | 75/76B | €7 | €9 | +€2 | +28.7% |
| Recurring financial income | 75 | €7 | €9 | +€2 | +28.7% |
| Financial charges | 65/66B | €4,281 | €4,686 | +€405 | +9.5% |
| Recurring financial charges | 65 | €4,281 | €4,686 | +€405 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €23,562 | €25,839 | +€2,277 | +9.7% |
| Income taxes | 67/77 | €7,485 | €7,634 | +€149 | +2.0% |
| Profit (loss) for the period | 9904 | €16,077 | €18,205 | +€2,128 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,077 | €18,205 | +€2,128 | +13.2% |
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 1 October 2026 via checked.be.