ABEONAconsult: 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.
ABEONAconsult
Largest movements
- Cash -€66,002
down €66,002 (-29.0%), from €227,470 to €161,468
mainly Accrued charges and deferred income (-€71,033) and Current portion of long-term debt (-€38,369)
- Receivables within one year -€51,510
down €51,510 (-43.6%), from €118,231 to €66,721
of which Trade receivables: -€66,588
- Accrued charges and deferred income -€71,033
down €71,033 (-60.6%), from €117,187 to €46,154
- Current portion of long-term debt -€38,369
no longer reported in 2025 (was €38,369)
- Tax, wage and social debts -€8,622
down €8,622 (-36.4%), from €23,711 to €15,089
of which Taxes: -€14,817
- Reserves +€8,024
up €8,024 (+2.6%), from €309,118 to €317,142
- Trade debts -€6,197
down €6,197 (-44.2%), from €14,008 to €7,812
- Staff costs +€46,043
up €46,043 (+82.2%), from €56,034 to €102,077
- Gross operating margin -€41,057
down €41,057 (-26.9%), from €152,702 to €111,645
- Taxes -€8,723
no longer reported in 2025 (was €8,723)
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 | €521,026 | €404,820 | -€116,205 | -22.3% |
| Fixed assets | 21/28 | €143,300 | €144,254 | +€954 | +0.7% |
| Tangible fixed assets | 22/27 | - | €954 | +€954 | |
| Furniture and vehicles | 24 | - | €954 | +€954 | |
| Financial fixed assets | 28 | €143,300 | €143,300 | = | 0.0% |
| Current assets | 29/58 | €377,726 | €260,566 | -€117,160 | -31.0% |
| Amounts receivable after more than one year | 29 | €29,500 | €29,500 | = | 0.0% |
| Other amounts receivable | 291 | €29,500 | €29,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €118,231 | €66,721 | -€51,510 | -43.6% |
| Trade receivables | 40 | €81,463 | €14,874 | -€66,588 | -81.7% |
| Other amounts receivable | 41 | €36,768 | €51,846 | +€15,078 | +41.0% |
| Cash at bank and in hand | 54/58 | €227,470 | €161,468 | -€66,002 | -29.0% |
| Deferred charges and accrued income | 490/1 | €2,525 | €2,878 | +€353 | +14.0% |
| Total equity and liabilities | 10/49 | €521,026 | €404,820 | -€116,205 | -22.3% |
| Equity | 10/15 | €327,718 | €335,742 | +€8,024 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €309,118 | €317,142 | +€8,024 | +2.6% |
| Distributable reserves | 133 | €309,118 | €317,142 | +€8,024 | +2.6% |
| Amounts payable | 17/49 | €193,308 | €69,078 | -€124,229 | -64.3% |
| Amounts payable within one year | 42/48 | €76,121 | €22,925 | -€53,196 | -69.9% |
| Current portion of amounts payable after more than one year | 42 | €38,369 | - | -€38,369 | |
| Trade debts | 44 | €14,008 | €7,812 | -€6,197 | -44.2% |
| Suppliers | 440/4 | €14,008 | €7,812 | -€6,197 | -44.2% |
| Taxes, remuneration and social security | 45 | €23,711 | €15,089 | -€8,622 | -36.4% |
| Taxes | 450/3 | €16,599 | €1,782 | -€14,817 | -89.3% |
| Remuneration and social security | 454/9 | €7,112 | €13,307 | +€6,195 | +87.1% |
| Other amounts payable | 47/48 | €32 | €24 | -€8 | -26.1% |
| Accrued charges and deferred income | 492/3 | €117,187 | €46,154 | -€71,033 | -60.6% |
| Remuneration, social security and pensions | 62 | €56,034 | €102,077 | +€46,043 | +82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €237 | +€237 | |
| Other operating charges | 640/8 | €479 | €527 | +€48 | +10.1% |
| Gross operating margin | 9900 | €152,702 | €111,645 | -€41,057 | -26.9% |
| Operating profit (loss) | 9901 | €96,188 | €8,803 | -€87,385 | -90.8% |
| Financial income | 75/76B | €1,508 | €126 | -€1,383 | -91.7% |
| Recurring financial income | 75 | €1,508 | €126 | -€1,383 | -91.7% |
| Financial charges | 65/66B | €1,743 | €905 | -€838 | -48.1% |
| Recurring financial charges | 65 | €1,743 | €905 | -€838 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €95,954 | €8,024 | -€87,930 | -91.6% |
| Income taxes | 67/77 | €8,723 | - | -€8,723 | |
| Profit (loss) for the period | 9904 | €87,231 | €8,024 | -€79,207 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €87,231 | €8,024 | -€79,207 | -90.8% |
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 16 October 2026 via checked.be.