ABConseil: 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.
ABConseil
Largest movements
- Deferred charges and accrued income +€22,401
up €22,401 (+57,868%), from €39 to €22,439
- Current investments -€21,000
no longer reported in 2025 (was €21,000)
- Receivables within one year +€20,368
up €20,368 (+3.9%), from €521,632 to €542,000
of which Other amounts receivable: +€40,368
- Tangible fixed assets -€12,900
down €12,900 (-8.6%), from €150,079 to €137,179
of which Furniture and vehicles: -€24,797
- Reserves -€152,185
down €152,185 (-98.8%), from €154,045 to €1,860
of which Distributable reserves: -€152,185
- Debts after one year +€88,822
up €88,822 (+126%), from €70,607 to €159,428
- Current portion of long-term debt +€65,519
up €65,519 (+190%), from €34,531 to €100,050
- Tax, wage and social debts +€14,486
up €14,486 (+134%), from €10,802 to €25,288
- Trade debts -€9,426
down €9,426 (-90.1%), from €10,466 to €1,040
- Financial income -€216,073
down €216,073 (-97.2%), from €222,372 to €6,299
- Gross operating margin +€15,423
up €15,423 (+7.1%), from €218,225 to €233,648
- Depreciation -€11,909
down €11,909 (-37.9%), from €31,405 to €19,497
- Financial charges +€4,653
up €4,653 (+92.6%), from €5,024 to €9,678
- Taxes +€4,070
up €4,070 (+9.9%), from €41,248 to €45,318
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 | €706,366 | €709,427 | +€3,061 | +0.4% |
| Fixed assets | 21/28 | €151,079 | €138,179 | -€12,900 | -8.5% |
| Tangible fixed assets | 22/27 | €150,079 | €137,179 | -€12,900 | -8.6% |
| Land and buildings | 22 | €21,719 | €34,488 | +€12,770 | +58.8% |
| Plant, machinery and equipment | 23 | €3,432 | €2,560 | -€872 | -25.4% |
| Furniture and vehicles | 24 | €124,929 | €100,131 | -€24,797 | -19.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €555,287 | €571,248 | +€15,961 | +2.9% |
| Amounts receivable within one year | 40/41 | €521,632 | €542,000 | +€20,368 | +3.9% |
| Trade receivables | 40 | €35,000 | €15,000 | -€20,000 | -57.1% |
| Other amounts receivable | 41 | €486,632 | €527,000 | +€40,368 | +8.3% |
| Current investments | 50/53 | €21,000 | - | -€21,000 | |
| Cash at bank and in hand | 54/58 | €12,616 | €6,808 | -€5,807 | -46.0% |
| Deferred charges and accrued income | 490/1 | €39 | €22,439 | +€22,401 | +57,868% |
| Total equity and liabilities | 10/49 | €706,366 | €709,427 | +€3,061 | +0.4% |
| Equity | 10/15 | €172,595 | €20,410 | -€152,185 | -88.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €154,045 | €1,860 | -€152,185 | -98.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €152,185 | - | -€152,185 | |
| Amounts payable | 17/49 | €533,771 | €689,017 | +€155,246 | +29.1% |
| Amounts payable after more than one year | 17 | €70,607 | €159,428 | +€88,822 | +126% |
| Financial debts | 170/4 | €70,607 | €159,428 | +€88,822 | +126% |
| Amounts payable within one year | 42/48 | €463,164 | €529,589 | +€66,425 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €34,531 | €100,050 | +€65,519 | +190% |
| Trade debts | 44 | €10,466 | €1,040 | -€9,426 | -90.1% |
| Suppliers | 440/4 | €10,466 | €1,040 | -€9,426 | -90.1% |
| Taxes, remuneration and social security | 45 | €10,802 | €25,288 | +€14,486 | +134% |
| Taxes | 450/3 | €10,802 | €25,288 | +€14,486 | +134% |
| Other amounts payable | 47/48 | €407,365 | €403,212 | -€4,154 | -1.0% |
| Non-recurring operating income | 76A | €9,850 | - | -€9,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,405 | €19,497 | -€11,909 | -37.9% |
| Other operating charges | 640/8 | €1,830 | €497 | -€1,333 | -72.9% |
| Non-recurring operating charges | 66A | - | €10,260 | +€10,260 | |
| Gross operating margin | 9900 | €218,225 | €233,648 | +€15,423 | +7.1% |
| Operating profit (loss) | 9901 | €184,989 | €203,394 | +€18,405 | +9.9% |
| Financial income | 75/76B | €222,372 | €6,299 | -€216,073 | -97.2% |
| Recurring financial income | 75 | €222,372 | €6,299 | -€216,073 | -97.2% |
| Financial charges | 65/66B | €5,024 | €9,678 | +€4,653 | +92.6% |
| Recurring financial charges | 65 | €5,024 | €9,678 | +€4,653 | +92.6% |
| Profit (loss) for the period before taxes | 9903 | €402,337 | €200,016 | -€202,321 | -50.3% |
| Income taxes | 67/77 | €41,248 | €45,318 | +€4,070 | +9.9% |
| Profit (loss) for the period | 9904 | €361,089 | €154,698 | -€206,391 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €361,089 | €154,698 | -€206,391 | -57.2% |
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.