ABD 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.
ABD CONSULT
Largest movements
- Tangible fixed assets +€221,615
up €221,615 (+2,717%), from €8,155 to €229,771
of which Land and buildings: +€112,857
- Receivables within one year -€49,749
down €49,749 (-18.3%), from €271,304 to €221,554
of which Trade receivables: -€49,733
- Debts after one year +€78,857
new in 2025: €78,857
- Other debts +€35,700
up €35,700 (+20.8%), from €171,965 to €207,665
- Trade debts +€34,235
up €34,235 (+121%), from €28,325 to €62,560
- Tax, wage and social debts +€16,211
up €16,211 (+24.0%), from €67,436 to €83,646
- Profit (loss) carried forward +€4,682
up €4,682 (+3,184%), from €147 to €4,829
- Turnover +€504,000
new in 2025: €504,000
- Purchases and services +€157,026
new in 2025: €157,026
- Gross operating margin +€87,534
up €87,534 (+33.7%), from €259,899 to €347,432
- Other operating charges +€14,376
up €14,376 (+994%), from €1,447 to €15,823
- Taxes +€13,596
up €13,596 (+17.0%), from €80,040 to €93,636
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 | €288,245 | €457,929 | +€169,684 | +58.9% |
| Fixed assets | 21/28 | €8,155 | €229,771 | +€221,615 | +2,717% |
| Tangible fixed assets | 22/27 | €8,155 | €229,771 | +€221,615 | +2,717% |
| Land and buildings | 22 | - | €112,857 | +€112,857 | |
| Plant, machinery and equipment | 23 | - | €3,040 | +€3,040 | |
| Furniture and vehicles | 24 | €1,045 | €2,063 | +€1,018 | +97.3% |
| Other tangible fixed assets | 26 | €7,110 | €111,811 | +€104,701 | +1,473% |
| Current assets | 29/58 | €280,089 | €228,158 | -€51,931 | -18.5% |
| Amounts receivable within one year | 40/41 | €271,304 | €221,554 | -€49,749 | -18.3% |
| Trade receivables | 40 | €271,287 | €221,554 | -€49,733 | -18.3% |
| Other amounts receivable | 41 | €17 | - | -€17 | |
| Cash at bank and in hand | 54/58 | €8,254 | €6,072 | -€2,182 | -26.4% |
| Deferred charges and accrued income | 490/1 | €532 | €532 | = | 0.0% |
| Total equity and liabilities | 10/49 | €288,245 | €457,929 | +€169,684 | +58.9% |
| Equity | 10/15 | €20,519 | €25,200 | +€4,682 | +22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,772 | €1,772 | = | 0.0% |
| Non-distributable reserves | 130/1 | €89 | €89 | = | 0.0% |
| Reserves not available under the articles | 1311 | €89 | €89 | = | 0.0% |
| Distributable reserves | 133 | €1,683 | €1,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147 | €4,829 | +€4,682 | +3,184% |
| Amounts payable | 17/49 | €267,726 | €432,728 | +€165,003 | +61.6% |
| Amounts payable after more than one year | 17 | - | €78,857 | +€78,857 | |
| Financial debts | 170/4 | - | €78,857 | +€78,857 | |
| Amounts payable within one year | 42/48 | €267,726 | €353,871 | +€86,145 | +32.2% |
| Trade debts | 44 | €28,325 | €62,560 | +€34,235 | +121% |
| Suppliers | 440/4 | €28,325 | €62,560 | +€34,235 | +121% |
| Taxes, remuneration and social security | 45 | €67,436 | €83,646 | +€16,211 | +24.0% |
| Taxes | 450/3 | €67,436 | €83,646 | +€16,211 | +24.0% |
| Other amounts payable | 47/48 | €171,965 | €207,665 | +€35,700 | +20.8% |
| Turnover | 70 | - | €504,000 | +€504,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €157,026 | +€157,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,593 | +€8,593 | |
| Other operating charges | 640/8 | €1,447 | €15,823 | +€14,376 | +994% |
| Gross operating margin | 9900 | €259,899 | €347,432 | +€87,534 | +33.7% |
| Operating profit (loss) | 9901 | €258,452 | €323,016 | +€64,564 | +25.0% |
| Financial income | 75/76B | €134 | - | -€134 | |
| Recurring financial income | 75 | €134 | - | -€134 | |
| Financial charges | 65/66B | €399 | €4,699 | +€4,300 | +1,078% |
| Recurring financial charges | 65 | €399 | €4,699 | +€4,300 | +1,078% |
| Profit (loss) for the period before taxes | 9903 | €258,187 | €318,317 | +€60,131 | +23.3% |
| Income taxes | 67/77 | €80,040 | €93,636 | +€13,596 | +17.0% |
| Profit (loss) for the period | 9904 | €178,147 | €224,682 | +€46,535 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €178,147 | €224,682 | +€46,535 | +26.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.