ABCIM: 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.
What changed
ABCIM
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€55,871
2024 · €48,516+€7,355
Equity
€60,871
2024 · €248,603-€187,731
Cash
€124,559
2024 · €123,731+€828
Balance sheet total
€405,750
2024 · €418,650-€12,900
Largest movements
Assets
- Tangible fixed assets -€11,164
down €11,164 (-24.4%), from €45,757 to €34,592
Equity and liabilities
- Other debts +€210,017
up €210,017 (+378.7%), from €55,454 to €265,471
- Reserves -€187,731
down €187,731 (-77.1%), from €243,603 to €55,871
- Debts after one year -€29,486
down €29,486 (-43.9%), from €67,113 to €37,628
Income statement
- Gross operating margin +€9,236
up €9,236 (+10.9%), from €84,678 to €93,913
- Taxes +€3,345
up €3,345 (+17.2%), from €19,402 to €22,747
- Financial charges -€1,596
down €1,596 (-39.5%), from €4,044 to €2,448
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
€48,516
Gross operating margin
+€9,236
Depreciation
-€133
Other operating charges
-€28
Financial income
+€30
Financial charges
+€1,596
Taxes
-€3,345
Result 2025
€55,871
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.
From operations
+€278,073
Investment
-€1,516
Financing
-€275,730
Cash 2024
€123,731
From operations (derived)
+€278,073
Net result for the year
+€55,871
Depreciation
+€12,680
Receivables within one year
+€1,036
Deferred charges and accrued income
+€1,527
Trade debts
-€1,598
Tax, wage and social debts
-€1,639
Other debts
+€210,017
Accrued charges and deferred income
+€179
Investment (derived)
-€1,516
Investment in fixed assets (net)
-€1,516
Financing
-€275,730
Debts after one year
-€29,486
Current portion of long-term debt
+€537
Short-term financial debts
-€3,178
Contributions, distributions and other
-€243,603
Cash 2025
€124,559
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €418,650 | €405,750 | -€12,900 | -3.1% |
| Fixed assets | 21/28 | €288,857 | €277,692 | -€11,164 | -3.9% |
| Tangible fixed assets | 22/27 | €45,757 | €34,592 | -€11,164 | -24.4% |
| Furniture and vehicles | 24 | €45,757 | €34,592 | -€11,164 | -24.4% |
| Financial fixed assets | 28 | €243,100 | €243,100 | = | 0.0% |
| Current assets | 29/58 | €129,793 | €128,058 | -€1,735 | -1.3% |
| Amounts receivable within one year | 40/41 | €1,036 | - | -€1,036 | |
| Other amounts receivable | 41 | €1,036 | - | -€1,036 | |
| Cash at bank and in hand | 54/58 | €123,731 | €124,559 | +€828 | +0.7% |
| Deferred charges and accrued income | 490/1 | €5,025 | €3,498 | -€1,527 | -30.4% |
| Total equity and liabilities | 10/49 | €418,650 | €405,750 | -€12,900 | -3.1% |
| Equity | 10/15 | €248,603 | €60,871 | -€187,731 | -75.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €243,603 | €55,871 | -€187,731 | -77.1% |
| Distributable reserves | 133 | €243,603 | €55,871 | -€187,731 | -77.1% |
| Amounts payable | 17/49 | €170,047 | €344,879 | +€174,832 | +102.8% |
| Amounts payable after more than one year | 17 | €67,113 | €37,628 | -€29,486 | -43.9% |
| Financial debts | 170/4 | €67,113 | €37,628 | -€29,486 | -43.9% |
| Amounts payable within one year | 42/48 | €102,783 | €306,922 | +€204,138 | +198.6% |
| Current portion of amounts payable after more than one year | 42 | €28,949 | €29,486 | +€537 | +1.9% |
| Financial debts | 43 | €3,178 | - | -€3,178 | |
| Credit institutions | 430/8 | €3,178 | - | -€3,178 | |
| Trade debts | 44 | €2,492 | €894 | -€1,598 | -64.1% |
| Suppliers | 440/4 | €2,492 | €894 | -€1,598 | -64.1% |
| Taxes, remuneration and social security | 45 | €12,710 | €11,071 | -€1,639 | -12.9% |
| Taxes | 450/3 | €10,710 | €9,071 | -€1,639 | -15.3% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €55,454 | €265,471 | +€210,017 | +378.7% |
| Accrued charges and deferred income | 492/3 | €150 | €329 | +€179 | +119.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,547 | €12,680 | +€133 | +1.1% |
| Other operating charges | 640/8 | €1,061 | €1,088 | +€28 | +2.6% |
| Gross operating margin | 9900 | €84,678 | €93,913 | +€9,236 | +10.9% |
| Operating profit (loss) | 9901 | €71,071 | €80,145 | +€9,074 | +12.8% |
| Financial income | 75/76B | €892 | €921 | +€30 | +3.4% |
| Recurring financial income | 75 | €892 | €921 | +€30 | +3.4% |
| Financial charges | 65/66B | €4,044 | €2,448 | -€1,596 | -39.5% |
| Recurring financial charges | 65 | €4,044 | €2,448 | -€1,596 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €67,918 | €78,618 | +€10,700 | +15.8% |
| Income taxes | 67/77 | €19,402 | €22,747 | +€3,345 | +17.2% |
| Profit (loss) for the period | 9904 | €48,516 | €55,871 | +€7,355 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,516 | €55,871 | +€7,355 | +15.2% |
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 6 October 2026 via checked.be.