ABELCONSULT: 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.
ABELCONSULT
Largest movements
- Cash +€9,891
up €9,891 (+51.4%), from €19,240 to €29,130
mainly Other debts (+€44,608) and Depreciation (+€4,750)
- Receivables within one year +€5,238
new in 2024: €5,238
- Tangible fixed assets -€4,750
down €4,750 (-26.7%), from €17,803 to €13,053
- Deferred charges and accrued income +€1,123
new in 2024: €1,123
- Other debts +€44,608
up €44,608 (+91.3%), from €48,838 to €93,446
- Profit (loss) carried forward -€16,813
down €16,813 (-27.0%), from -€62,187 to -€79,000
- Trade debts -€16,419
down €16,419 (-84.9%), from €19,348 to €2,928
- Depreciation +€3,553
up €3,553 (+296.7%), from €1,197 to €4,750
- Gross operating margin -€1,832
down €1,832 (-22.9%), from -€7,987 to -€9,819
- Financial charges -€1,079
down €1,079 (-50.7%), from €2,127 to €1,048
- Other operating charges +€607
up €607 (+135.6%), from €448 to €1,055
- Taxes +€100
up €100 (+240.9%), from €41 to €141
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,042 | €48,544 | +€11,502 | +31.0% |
| Fixed assets | 21/28 | €17,803 | €13,053 | -€4,750 | -26.7% |
| Tangible fixed assets | 22/27 | €17,803 | €13,053 | -€4,750 | -26.7% |
| Furniture and vehicles | 24 | €17,803 | €13,053 | -€4,750 | -26.7% |
| Current assets | 29/58 | €19,240 | €35,491 | +€16,252 | +84.5% |
| Amounts receivable within one year | 40/41 | - | €5,238 | +€5,238 | |
| Trade receivables | 40 | - | €5,238 | +€5,238 | |
| Cash at bank and in hand | 54/58 | €19,240 | €29,130 | +€9,891 | +51.4% |
| Deferred charges and accrued income | 490/1 | - | €1,123 | +€1,123 | |
| Total equity and liabilities | 10/49 | €37,042 | €48,544 | +€11,502 | +31.0% |
| Equity | 10/15 | -€31,200 | -€48,013 | -€16,813 | -53.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,187 | -€79,000 | -€16,813 | -27.0% |
| Amounts payable | 17/49 | €68,242 | €96,557 | +€28,315 | +41.5% |
| Amounts payable within one year | 42/48 | €68,227 | €96,557 | +€28,330 | +41.5% |
| Trade debts | 44 | €19,348 | €2,928 | -€16,419 | -84.9% |
| Suppliers | 440/4 | €19,348 | €2,928 | -€16,419 | -84.9% |
| Taxes, remuneration and social security | 45 | €41 | €183 | +€141 | +340.9% |
| Taxes | 450/3 | €41 | €183 | +€141 | +340.9% |
| Other amounts payable | 47/48 | €48,838 | €93,446 | +€44,608 | +91.3% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,197 | €4,750 | +€3,553 | +296.7% |
| Other operating charges | 640/8 | €448 | €1,055 | +€607 | +135.6% |
| Gross operating margin | 9900 | -€7,987 | -€9,819 | -€1,832 | -22.9% |
| Operating profit (loss) | 9901 | -€9,632 | -€15,624 | -€5,992 | -62.2% |
| Financial charges | 65/66B | €2,127 | €1,048 | -€1,079 | -50.7% |
| Recurring financial charges | 65 | €2,127 | €1,048 | -€1,079 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,759 | -€16,672 | -€4,912 | -41.8% |
| Income taxes | 67/77 | €41 | €141 | +€100 | +240.9% |
| Profit (loss) for the period | 9904 | -€11,801 | -€16,813 | -€5,012 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,801 | -€16,813 | -€5,012 | -42.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.