ABE CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€6,415
down €6,415 (-14.1%), from €45,587 to €39,172
of which Other tangible fixed assets: -€5,770
- Receivables within one year +€4,948
up €4,948 (+32.3%), from €15,314 to €20,262
of which Trade receivables: +€4,810
- Cash +€2,520
up €2,520 (+46.6%), from €5,412 to €7,933
mainly Net result for the year (+€39,088) and Other debts (+€26,926)
- Reserves -€30,912
down €30,912 (-82.4%), from €37,513 to €6,602
- Other debts +€26,926
up €26,926 (+953.6%), from €2,824 to €29,750
- Current portion of long-term debt +€8,000
new in 2025: €8,000
- Tax, wage and social debts -€2,812
down €2,812 (-12.0%), from €23,409 to €20,598
of which Remuneration and social security: -€7,785
- Staff costs -€18,255
down €18,255 (-79.9%), from €22,851 to €4,596
- Gross operating margin +€13,094
up €13,094 (+25.8%), from €50,658 to €63,752
- Taxes +€5,953
up €5,953 (+116.7%), from €5,100 to €11,053
- Depreciation -€2,677
down €2,677 (-29.4%), from €9,093 to €6,415
- Financial charges -€1,079
down €1,079 (-47.4%), from €2,276 to €1,197
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 | €67,605 | €68,833 | +€1,227 | +1.8% |
| Fixed assets | 21/28 | €45,587 | €39,172 | -€6,415 | -14.1% |
| Tangible fixed assets | 22/27 | €45,587 | €39,172 | -€6,415 | -14.1% |
| Plant, machinery and equipment | 23 | €984 | €579 | -€406 | -41.2% |
| Furniture and vehicles | 24 | €1,061 | €822 | -€240 | -22.6% |
| Other tangible fixed assets | 26 | €43,542 | €37,772 | -€5,770 | -13.3% |
| Current assets | 29/58 | €22,018 | €29,661 | +€7,643 | +34.7% |
| Amounts receivable within one year | 40/41 | €15,314 | €20,262 | +€4,948 | +32.3% |
| Trade receivables | 40 | €15,314 | €20,124 | +€4,810 | +31.4% |
| Other amounts receivable | 41 | €0 | €138 | +€138 | |
| Cash at bank and in hand | 54/58 | €5,412 | €7,933 | +€2,520 | +46.6% |
| Deferred charges and accrued income | 490/1 | €1,292 | €1,466 | +€175 | +13.5% |
| Total equity and liabilities | 10/49 | €67,605 | €68,833 | +€1,227 | +1.8% |
| Equity | 10/15 | €39,513 | €8,602 | -€30,912 | -78.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,513 | €6,602 | -€30,912 | -82.4% |
| Distributable reserves | 133 | €37,513 | €6,602 | -€30,912 | -82.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,092 | €60,231 | +€32,139 | +114.4% |
| Amounts payable within one year | 42/48 | €28,092 | €60,231 | +€32,139 | +114.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,000 | +€8,000 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,859 | €1,884 | +€24 | +1.3% |
| Suppliers | 440/4 | €1,859 | €1,884 | +€24 | +1.3% |
| Taxes, remuneration and social security | 45 | €23,409 | €20,598 | -€2,812 | -12.0% |
| Taxes | 450/3 | €15,625 | €20,598 | +€4,973 | +31.8% |
| Remuneration and social security | 454/9 | €7,785 | €0 | -€7,785 | -100.0% |
| Other amounts payable | 47/48 | €2,824 | €29,750 | +€26,926 | +953.6% |
| Remuneration, social security and pensions | 62 | €22,851 | €4,596 | -€18,255 | -79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,093 | €6,415 | -€2,677 | -29.4% |
| Other operating charges | 640/8 | €1,688 | €1,403 | -€285 | -16.9% |
| Gross operating margin | 9900 | €50,658 | €63,752 | +€13,094 | +25.8% |
| Operating profit (loss) | 9901 | €17,027 | €51,338 | +€34,311 | +201.5% |
| Financial charges | 65/66B | €2,276 | €1,197 | -€1,079 | -47.4% |
| Recurring financial charges | 65 | €2,276 | €1,197 | -€1,079 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €14,751 | €50,141 | +€35,391 | +239.9% |
| Income taxes | 67/77 | €5,100 | €11,053 | +€5,953 | +116.7% |
| Profit (loss) for the period | 9904 | €9,651 | €39,088 | +€29,437 | +305.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,651 | €39,088 | +€29,437 | +305.0% |
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 7 October 2026 via checked.be.