ABEA CONSULTING: 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.
ABEA CONSULTING
Largest movements
- Intangible fixed assets -€14,000
down €14,000 (-50.0%), from €28,000 to €14,000
- Receivables within one year -€13,270
down €13,270 (-94.8%), from €14,001 to €731
of which Trade receivables: -€11,979
- Cash -€8,908
down €8,908 (-10.9%), from €81,590 to €72,682
mainly Net result for the year (-€33,119) and Debts after one year (-€8,511)
- Tangible fixed assets -€8,659
down €8,659 (-46.2%), from €18,723 to €10,064
of which Furniture and vehicles: -€7,671
- Profit (loss) carried forward -€33,119
new in 2025: -€33,119
- Debts after one year -€8,511
down €8,511 (-79.9%), from €10,652 to €2,141
- Tax, wage and social debts -€1,971
down €1,971 (-94.4%), from €2,087 to €116
- Other debts -€1,866
down €1,866 (-54.9%), from €3,399 to €1,533
- Gross operating margin -€61,205
down €61,205, from €52,711 to -€8,494
- Taxes -€9,357
down €9,357 (-93.8%), from €9,978 to €622
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 | €142,991 | €97,982 | -€45,009 | -31.5% |
| Fixed assets | 21/28 | €46,723 | €24,064 | -€22,659 | -48.5% |
| Intangible fixed assets | 21 | €28,000 | €14,000 | -€14,000 | -50.0% |
| Tangible fixed assets | 22/27 | €18,723 | €10,064 | -€8,659 | -46.2% |
| Plant, machinery and equipment | 23 | €1,342 | €354 | -€988 | -73.6% |
| Furniture and vehicles | 24 | €17,381 | €9,710 | -€7,671 | -44.1% |
| Current assets | 29/58 | €96,268 | €73,918 | -€22,350 | -23.2% |
| Amounts receivable within one year | 40/41 | €14,001 | €731 | -€13,270 | -94.8% |
| Trade receivables | 40 | €11,979 | €0 | -€11,979 | -100% |
| Other amounts receivable | 41 | €2,022 | €731 | -€1,291 | -63.8% |
| Cash at bank and in hand | 54/58 | €81,590 | €72,682 | -€8,908 | -10.9% |
| Deferred charges and accrued income | 490/1 | €677 | €505 | -€173 | -25.5% |
| Total equity and liabilities | 10/49 | €142,991 | €97,982 | -€45,009 | -31.5% |
| Equity | 10/15 | €118,100 | €84,981 | -€33,119 | -28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,900 | €111,900 | = | 0.0% |
| Distributable reserves | 133 | €111,900 | €111,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€33,119 | -€33,119 | |
| Amounts payable | 17/49 | €24,891 | €13,001 | -€11,891 | -47.8% |
| Amounts payable after more than one year | 17 | €10,652 | €2,141 | -€8,511 | -79.9% |
| Financial debts | 170/4 | €10,652 | €2,141 | -€8,511 | -79.9% |
| Amounts payable within one year | 42/48 | €14,239 | €10,860 | -€3,379 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €8,429 | €8,511 | +€82 | +1.0% |
| Trade debts | 44 | €325 | €700 | +€375 | +116% |
| Suppliers | 440/4 | €325 | €700 | +€375 | +116% |
| Taxes, remuneration and social security | 45 | €2,087 | €116 | -€1,971 | -94.4% |
| Taxes | 450/3 | €2,087 | €116 | -€1,971 | -94.4% |
| Other amounts payable | 47/48 | €3,399 | €1,533 | -€1,866 | -54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,844 | €22,659 | -€185 | -0.8% |
| Other operating charges | 640/8 | €790 | €1,112 | +€322 | +40.8% |
| Gross operating margin | 9900 | €52,711 | -€8,494 | -€61,205 | |
| Operating profit (loss) | 9901 | €29,077 | -€32,266 | -€61,343 | |
| Financial charges | 65/66B | €279 | €232 | -€47 | -16.9% |
| Recurring financial charges | 65 | €279 | €232 | -€47 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €28,798 | -€32,497 | -€61,296 | |
| Income taxes | 67/77 | €9,978 | €622 | -€9,357 | -93.8% |
| Profit (loss) for the period | 9904 | €18,820 | -€33,119 | -€51,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,820 | -€33,119 | -€51,939 |
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 17 October 2026 via checked.be.