ABC 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.
What changed
ABC CONSULT
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€302,114
2024 · €10,989+€291,125
Equity
€512,286
2024 · €210,172+€302,114
Cash
€20,407
2024 · €16,109+€4,298
Balance sheet total
€2.7m
2024 · €2.2m+€517,971
Largest movements
Assets
- Tangible fixed assets +€402,334
up €402,334 (+20.0%), from €2.0m to €2.4m
of which Land and buildings: +€392,755
- Receivables within one year +€114,437
up €114,437 (+67.7%), from €169,160 to €283,597
of which Trade receivables: +€114,437
Equity and liabilities
- Reserves +€311,956
up €311,956 (+811%), from €38,484 to €350,440
of which Tax-exempt reserves: +€311,956
- Short-term financial debts +€185,000
up €185,000 (+148%), from €125,000 to €310,000
- Provisions +€133,985
new in 2025: €133,985
of which Deferred taxes: +€103,985
- Debts after one year -€96,207
down €96,207 (-8.4%), from €1.1m to €1.1m
Income statement
- Gross operating margin +€400,911
up €400,911 (+176%), from €227,863 to €628,775
- Turnover -€288,168
no longer reported in 2025 (was €288,168)
- Purchases and services -€122,532
no longer reported in 2025 (was €122,532)
- Other operating charges +€81,183
up €81,183 (+695%), from €11,679 to €92,862
- Depreciation -€44,306
down €44,306 (-35.3%), from €125,623 to €81,317
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.
Result 2024
€10,989
Gross operating margin
+€400,911
Depreciation
+€44,306
Other operating charges
-€81,183
Financial income
-€0
Financial charges
+€31,057
Taxes
+€19
Deferred taxes and other
-€103,985
Result 2025
€302,114
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€397,461
Investment
-€483,651
Financing
+€90,488
Cash 2024
€16,109
From operations (derived)
+€397,461
Net result for the year
+€302,114
Depreciation
+€81,317
Receivables within one year
-€114,437
Deferred charges and accrued income
+€3,098
Provisions
+€133,985
Trade debts
+€15,466
Tax, wage and social debts
-€3,480
Other debts
-€20,603
Investment (derived)
-€483,651
Investment in fixed assets (net)
-€483,651
Financing
+€90,488
Debts after one year
-€96,207
Current portion of long-term debt
+€1,696
Short-term financial debts
+€185,000
Cash 2025
€20,407
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,200,901 | €2,718,873 | +€517,971 | +23.5% |
| Fixed assets | 21/28 | €2,011,450 | €2,413,784 | +€402,334 | +20.0% |
| Tangible fixed assets | 22/27 | €2,008,900 | €2,411,234 | +€402,334 | +20.0% |
| Land and buildings | 22 | €1,976,352 | €2,369,107 | +€392,755 | +19.9% |
| Plant, machinery and equipment | 23 | €5,498 | €15,077 | +€9,579 | +174% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €27,050 | €27,050 | = | 0.0% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €189,451 | €305,088 | +€115,637 | +61.0% |
| Amounts receivable within one year | 40/41 | €169,160 | €283,597 | +€114,437 | +67.7% |
| Trade receivables | 40 | €145,410 | €259,847 | +€114,437 | +78.7% |
| Other amounts receivable | 41 | €23,750 | €23,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,109 | €20,407 | +€4,298 | +26.7% |
| Deferred charges and accrued income | 490/1 | €4,183 | €1,084 | -€3,098 | -74.1% |
| Total equity and liabilities | 10/49 | €2,200,901 | €2,718,873 | +€517,971 | +23.5% |
| Equity | 10/15 | €210,172 | €512,286 | +€302,114 | +144% |
| Contributions | 10/11 | €480,850 | €480,850 | = | 0.0% |
| Reserves | 13 | €38,484 | €350,440 | +€311,956 | +811% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €311,956 | +€311,956 | |
| Distributable reserves | 133 | €38,484 | €38,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€309,162 | -€319,004 | -€9,842 | -3.2% |
| Provisions and deferred taxes | 16 | - | €133,985 | +€133,985 | |
| Provisions for liabilities and charges | 160/5 | - | €30,000 | +€30,000 | |
| Major repairs and maintenance | 162 | - | €30,000 | +€30,000 | |
| Deferred taxes | 168 | - | €103,985 | +€103,985 | |
| Amounts payable | 17/49 | €1,990,729 | €2,072,601 | +€81,872 | +4.1% |
| Amounts payable after more than one year | 17 | €1,147,750 | €1,051,542 | -€96,207 | -8.4% |
| Financial debts | 170/4 | €1,147,750 | €1,051,542 | -€96,207 | -8.4% |
| Amounts payable within one year | 42/48 | €842,980 | €1,021,059 | +€178,079 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €94,512 | €96,207 | +€1,696 | +1.8% |
| Financial debts | 43 | €125,000 | €310,000 | +€185,000 | +148% |
| Credit institutions | 430/8 | €125,000 | €310,000 | +€185,000 | +148% |
| Trade debts | 44 | €4,440 | €19,906 | +€15,466 | +348% |
| Suppliers | 440/4 | €4,440 | €19,906 | +€15,466 | +348% |
| Advances received on contracts in progress | 46 | €65,000 | €65,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,393 | €1,914 | -€3,480 | -64.5% |
| Taxes | 450/3 | €5,393 | €1,914 | -€3,480 | -64.5% |
| Other amounts payable | 47/48 | €548,635 | €528,032 | -€20,603 | -3.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €288,168 | - | -€288,168 | |
| Non-recurring operating income | 76A | €0 | €415,941 | +€415,941 | |
| Goods, raw materials, services and sundry goods | 60/61 | €122,532 | - | -€122,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,623 | €81,317 | -€44,306 | -35.3% |
| Other operating charges | 640/8 | €11,679 | €92,862 | +€81,183 | +695% |
| Gross operating margin | 9900 | €227,863 | €628,775 | +€400,911 | +176% |
| Operating profit (loss) | 9901 | €90,561 | €454,596 | +€364,035 | +402% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.5% |
| Financial charges | 65/66B | €79,409 | €48,351 | -€31,057 | -39.1% |
| Recurring financial charges | 65 | €79,409 | €48,351 | -€31,057 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €11,153 | €406,245 | +€395,092 | +3,542% |
| Transfer to deferred taxes | 680 | - | €103,985 | +€103,985 | |
| Income taxes | 67/77 | €164 | €146 | -€19 | -11.4% |
| Profit (loss) for the period | 9904 | €10,989 | €302,114 | +€291,125 | +2,649% |
| Transfer to tax-exempt reserves | 689 | - | €311,956 | +€311,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,989 | -€9,842 | -€20,831 |
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 18 October 2026 via checked.be.