ABE 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.
ABE CONSULT
Largest movements
- Receivables within one year -€58,346
down €58,346 (-71.4%), from €81,681 to €23,335
of which Trade receivables: -€58,268
- Cash -€37,965
down €37,965 (-82.8%), from €45,835 to €7,870
mainly Trade debts (-€71,092) and Debts after one year (-€23,467)
- Tangible fixed assets -€19,407
down €19,407 (-6.4%), from €301,338 to €281,931
of which Land and buildings: -€13,502
- Trade debts -€71,092
down €71,092 (-57.5%), from €123,650 to €52,558
- Debts after one year -€23,467
down €23,467 (-14.8%), from €158,320 to €134,854
- Current portion of long-term debt -€16,667
down €16,667 (-41.5%), from €40,134 to €23,467
- Gross operating margin -€11,920
down €11,920 (-27.9%), from €42,734 to €30,814
- Depreciation +€2,945
up €2,945 (+14.5%), from €20,289 to €23,234
- Financial charges +€1,214
up €1,214 (+18.4%), from €6,609 to €7,822
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 | €429,250 | €314,828 | -€114,422 | -26.7% |
| Fixed assets | 21/28 | €301,338 | €281,931 | -€19,407 | -6.4% |
| Tangible fixed assets | 22/27 | €301,338 | €281,931 | -€19,407 | -6.4% |
| Land and buildings | 22 | €290,531 | €277,029 | -€13,502 | -4.6% |
| Furniture and vehicles | 24 | €10,808 | €4,902 | -€5,905 | -54.6% |
| Current assets | 29/58 | €127,912 | €32,897 | -€95,014 | -74.3% |
| Amounts receivable within one year | 40/41 | €81,681 | €23,335 | -€58,346 | -71.4% |
| Trade receivables | 40 | €81,603 | €23,335 | -€58,268 | -71.4% |
| Other amounts receivable | 41 | €79 | - | -€79 | |
| Current investments | 50/53 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €45,835 | €7,870 | -€37,965 | -82.8% |
| Deferred charges and accrued income | 490/1 | €396 | €1,678 | +€1,282 | +324.0% |
| Total equity and liabilities | 10/49 | €429,250 | €314,828 | -€114,422 | -26.7% |
| Equity | 10/15 | €59,579 | €55,969 | -€3,610 | -6.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,755 | €41,755 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €39,900 | €39,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,424 | €1,814 | -€3,610 | -66.6% |
| Amounts payable | 17/49 | €369,671 | €258,860 | -€110,811 | -30.0% |
| Amounts payable after more than one year | 17 | €158,320 | €134,854 | -€23,467 | -14.8% |
| Financial debts | 170/4 | €158,320 | €134,854 | -€23,467 | -14.8% |
| Amounts payable within one year | 42/48 | €211,351 | €124,006 | -€87,344 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €40,134 | €23,467 | -€16,667 | -41.5% |
| Trade debts | 44 | €123,650 | €52,558 | -€71,092 | -57.5% |
| Suppliers | 440/4 | €123,650 | €52,558 | -€71,092 | -57.5% |
| Taxes, remuneration and social security | 45 | €18,431 | €14,761 | -€3,670 | -19.9% |
| Taxes | 450/3 | €18,431 | €14,761 | -€3,670 | -19.9% |
| Other amounts payable | 47/48 | €29,136 | €33,220 | +€4,084 | +14.0% |
| Non-recurring operating income | 76A | - | €1,150 | +€1,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,289 | €23,234 | +€2,945 | +14.5% |
| Other operating charges | 640/8 | €3,344 | €3,229 | -€115 | -3.4% |
| Non-recurring operating charges | 66A | - | €64 | +€64 | |
| Gross operating margin | 9900 | €42,734 | €30,814 | -€11,920 | -27.9% |
| Operating profit (loss) | 9901 | €19,100 | €4,287 | -€14,814 | -77.6% |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | €6,609 | €7,822 | +€1,214 | +18.4% |
| Recurring financial charges | 65 | €6,609 | €7,822 | +€1,214 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €12,492 | -€3,470 | -€15,962 | |
| Income taxes | 67/77 | €133 | €141 | +€8 | +5.9% |
| Profit (loss) for the period | 9904 | €12,359 | -€3,610 | -€15,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,359 | -€3,610 | -€15,969 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.