AbbYs Consult: 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.
AbbYs Consult
Largest movements
- Cash -€98,960
down €98,960 (-26.9%), from €367,806 to €268,847
mainly Contributions, distributions and other (-€202,961) and Receivables within one year (-€16,668)
- Receivables within one year +€16,668
up €16,668 (+72.7%), from €22,930 to €39,597
- Tangible fixed assets -€5,935
down €5,935 (-24.3%), from €24,417 to €18,482
of which Furniture and vehicles: -€5,514
- Reserves -€119,495
down €119,495 (-35.1%), from €340,768 to €221,273
- Other debts +€38,452
up €38,452 (+89.2%), from €43,101 to €81,553
- Debts after one year -€6,517
down €6,517 (-38.9%), from €16,767 to €10,250
- Gross operating margin +€9,067
up €9,067 (+7.7%), from €117,920 to €126,988
- Taxes +€2,747
up €2,747 (+9.0%), from €30,671 to €33,418
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 | €420,072 | €331,918 | -€88,154 | -21.0% |
| Fixed assets | 21/28 | €24,442 | €18,482 | -€5,960 | -24.4% |
| Tangible fixed assets | 22/27 | €24,417 | €18,482 | -€5,935 | -24.3% |
| Plant, machinery and equipment | 23 | €911 | €490 | -€422 | -46.3% |
| Furniture and vehicles | 24 | €23,506 | €17,992 | -€5,514 | -23.5% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100.0% |
| Current assets | 29/58 | €395,630 | €313,436 | -€82,194 | -20.8% |
| Amounts receivable within one year | 40/41 | €22,930 | €39,597 | +€16,668 | +72.7% |
| Trade receivables | 40 | €22,930 | €39,597 | +€16,668 | +72.7% |
| Cash at bank and in hand | 54/58 | €367,806 | €268,847 | -€98,960 | -26.9% |
| Deferred charges and accrued income | 490/1 | €4,894 | €4,992 | +€98 | +2.0% |
| Total equity and liabilities | 10/49 | €420,072 | €331,918 | -€88,154 | -21.0% |
| Equity | 10/15 | €346,968 | €227,473 | -€119,495 | -34.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €340,768 | €221,273 | -€119,495 | -35.1% |
| Distributable reserves | 133 | €340,768 | €221,273 | -€119,495 | -35.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €73,104 | €104,445 | +€31,341 | +42.9% |
| Amounts payable after more than one year | 17 | €16,767 | €10,250 | -€6,517 | -38.9% |
| Financial debts | 170/4 | €16,767 | €10,250 | -€6,517 | -38.9% |
| Amounts payable within one year | 42/48 | €56,337 | €94,194 | +€37,858 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €6,274 | €6,517 | +€243 | +3.9% |
| Trade debts | 44 | €2,844 | €1,730 | -€1,114 | -39.2% |
| Suppliers | 440/4 | €2,844 | €1,730 | -€1,114 | -39.2% |
| Taxes, remuneration and social security | 45 | €4,118 | €4,395 | +€277 | +6.7% |
| Taxes | 450/3 | €4,118 | €4,395 | +€277 | +6.7% |
| Other amounts payable | 47/48 | €43,101 | €81,553 | +€38,452 | +89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,161 | €7,539 | +€378 | +5.3% |
| Other operating charges | 640/8 | €480 | €471 | -€10 | -2.0% |
| Gross operating margin | 9900 | €117,920 | €126,988 | +€9,067 | +7.7% |
| Operating profit (loss) | 9901 | €110,279 | €118,978 | +€8,699 | +7.9% |
| Financial charges | 65/66B | €2,359 | €2,094 | -€265 | -11.3% |
| Recurring financial charges | 65 | €2,359 | €2,094 | -€265 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €107,919 | €116,884 | +€8,965 | +8.3% |
| Income taxes | 67/77 | €30,671 | €33,418 | +€2,747 | +9.0% |
| Profit (loss) for the period | 9904 | €77,248 | €83,466 | +€6,218 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,248 | €83,466 | +€6,218 | +8.0% |
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 12 October 2026 via checked.be.