ABCL 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.
ABCL CONSULTING
Largest movements
- Receivables within one year -€113,175
down €113,175 (-35.6%), from €317,896 to €204,722
of which Other amounts receivable: -€118,830
- Cash +€7,533
up €7,533 (+21.6%), from €34,839 to €42,372
mainly Net result for the year (+€137,640) and Receivables within one year (+€113,175)
- Other debts -€124,000
down €124,000 (-53.9%), from €230,000 to €106,000
- Profit (loss) carried forward +€15,740
up €15,740 (+46.8%), from €33,604 to €49,344
- Tax, wage and social debts +€3,856
up €3,856 (+1,952%), from €198 to €4,053
of which Taxes: +€3,875
- Provisions -€78,159
down €78,159, from €74,867 to -€3,293
- Financial charges -€18,425
down €18,425 (-20.8%), from €88,754 to €70,329
- Taxes +€6,654
up €6,654 (+19.1%), from €34,861 to €41,515
- Financial income +€6,427
up €6,427 (+82.9%), from €7,754 to €14,180
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 | €362,223 | €253,125 | -€109,098 | -30.1% |
| Fixed assets | 21/28 | €237 | €16 | -€221 | -93.4% |
| Tangible fixed assets | 22/27 | €237 | €16 | -€221 | -93.4% |
| Furniture and vehicles | 24 | €237 | €16 | -€221 | -93.4% |
| Current assets | 29/58 | €361,986 | €253,109 | -€108,877 | -30.1% |
| Amounts receivable within one year | 40/41 | €317,896 | €204,722 | -€113,175 | -35.6% |
| Trade receivables | 40 | €74,052 | €79,708 | +€5,656 | +7.6% |
| Other amounts receivable | 41 | €243,844 | €125,014 | -€118,830 | -48.7% |
| Cash at bank and in hand | 54/58 | €34,839 | €42,372 | +€7,533 | +21.6% |
| Deferred charges and accrued income | 490/1 | €9,251 | €6,015 | -€3,236 | -35.0% |
| Total equity and liabilities | 10/49 | €362,223 | €253,125 | -€109,098 | -30.1% |
| Equity | 10/15 | €54,064 | €69,804 | +€15,740 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,604 | €49,344 | +€15,740 | +46.8% |
| Provisions and deferred taxes | 16 | €74,867 | €71,574 | -€3,293 | -4.4% |
| Provisions for liabilities and charges | 160/5 | €74,867 | €71,574 | -€3,293 | -4.4% |
| Other liabilities and charges | 164/5 | €74,867 | €71,574 | -€3,293 | -4.4% |
| Amounts payable | 17/49 | €233,293 | €111,747 | -€121,546 | -52.1% |
| Amounts payable within one year | 42/48 | €233,293 | €111,747 | -€121,546 | -52.1% |
| Trade debts | 44 | €3,095 | €1,694 | -€1,401 | -45.3% |
| Suppliers | 440/4 | €3,095 | €1,694 | -€1,401 | -45.3% |
| Taxes, remuneration and social security | 45 | €198 | €4,053 | +€3,856 | +1,952% |
| Taxes | 450/3 | - | €3,875 | +€3,875 | |
| Remuneration and social security | 454/9 | €198 | €178 | -€20 | -10.0% |
| Other amounts payable | 47/48 | €230,000 | €106,000 | -€124,000 | -53.9% |
| Remuneration, social security and pensions | 62 | €10,247 | €10,247 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €679 | €221 | -€458 | -67.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €74,867 | -€3,293 | -€78,159 | |
| Other operating charges | 640/8 | €1,344 | €400 | -€944 | -70.2% |
| Gross operating margin | 9900 | €241,615 | €242,880 | +€1,266 | +0.5% |
| Operating profit (loss) | 9901 | €154,478 | €235,304 | +€80,826 | +52.3% |
| Financial income | 75/76B | €7,754 | €14,180 | +€6,427 | +82.9% |
| Recurring financial income | 75 | €7,754 | €14,180 | +€6,427 | +82.9% |
| Financial charges | 65/66B | €88,754 | €70,329 | -€18,425 | -20.8% |
| Recurring financial charges | 65 | €88,754 | €70,329 | -€18,425 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €73,477 | €179,155 | +€105,678 | +144% |
| Income taxes | 67/77 | €34,861 | €41,515 | +€6,654 | +19.1% |
| Profit (loss) for the period | 9904 | €38,616 | €137,640 | +€99,024 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €38,616 | €137,640 | +€99,024 | +256% |
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 13 October 2026 via checked.be.