Abdij Consult: 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.
Abdij Consult
Largest movements
- Cash +€27,702
up €27,702 (+70.9%), from €39,045 to €66,748
mainly Depreciation (+€27,260) and Receivables within one year (+€20,761)
- Tangible fixed assets -€27,260
down €27,260 (-71.9%), from €37,940 to €10,680
of which Furniture and vehicles: -€26,389
- Receivables within one year -€20,761
down €20,761 (-55.3%), from €37,525 to €16,765
- Other debts -€20,904
down €20,904 (-28.0%), from €74,686 to €53,782
- Profit (loss) carried forward -€3,885
down €3,885 (-20.0%), from -€19,466 to -€23,351
- Tax, wage and social debts +€3,179
up €3,179 (+70.4%), from €4,515 to €7,693
- Trade debts +€1,379
up €1,379 (+134.2%), from €1,028 to €2,407
- Gross operating margin -€13,317
down €13,317 (-34.9%), from €38,143 to €24,826
- Depreciation -€781
down €781 (-2.8%), from €28,041 to €27,260
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,295 | €96,062 | -€20,232 | -17.4% |
| Fixed assets | 21/28 | €37,941 | €10,681 | -€27,260 | -71.8% |
| Tangible fixed assets | 22/27 | €37,940 | €10,680 | -€27,260 | -71.9% |
| Plant, machinery and equipment | 23 | €1,797 | €926 | -€871 | -48.5% |
| Furniture and vehicles | 24 | €36,143 | €9,753 | -€26,389 | -73.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €78,353 | €85,382 | +€7,028 | +9.0% |
| Amounts receivable within one year | 40/41 | €37,525 | €16,765 | -€20,761 | -55.3% |
| Trade receivables | 40 | €37,525 | €16,765 | -€20,761 | -55.3% |
| Cash at bank and in hand | 54/58 | €39,045 | €66,748 | +€27,702 | +70.9% |
| Deferred charges and accrued income | 490/1 | €1,783 | €1,869 | +€87 | +4.9% |
| Total equity and liabilities | 10/49 | €116,295 | €96,062 | -€20,232 | -17.4% |
| Equity | 10/15 | €36,066 | €32,181 | -€3,885 | -10.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,532 | €5,532 | = | 0.0% |
| Distributable reserves | 133 | €5,532 | €5,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,466 | -€23,351 | -€3,885 | -20.0% |
| Amounts payable | 17/49 | €80,228 | €63,882 | -€16,347 | -20.4% |
| Amounts payable within one year | 42/48 | €80,228 | €63,882 | -€16,347 | -20.4% |
| Trade debts | 44 | €1,028 | €2,407 | +€1,379 | +134.2% |
| Suppliers | 440/4 | €1,028 | €2,407 | +€1,379 | +134.2% |
| Taxes, remuneration and social security | 45 | €4,515 | €7,693 | +€3,179 | +70.4% |
| Taxes | 450/3 | €4,515 | €7,693 | +€3,179 | +70.4% |
| Other amounts payable | 47/48 | €74,686 | €53,782 | -€20,904 | -28.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,041 | €27,260 | -€781 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €38,143 | €24,826 | -€13,317 | -34.9% |
| Operating profit (loss) | 9901 | €9,714 | -€2,834 | -€12,549 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.8% |
| Financial charges | 65/66B | €353 | €402 | +€49 | +13.9% |
| Recurring financial charges | 65 | €353 | €402 | +€49 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €9,362 | -€3,236 | -€12,598 | |
| Income taxes | 67/77 | €689 | €649 | -€40 | -5.8% |
| Profit (loss) for the period | 9904 | €8,673 | -€3,885 | -€12,558 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,673 | -€3,885 | -€12,558 |
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 4 October 2026 via checked.be.