ABERNALE CONSULTING: what changed
ABERNALE CONSULTING
Largest movements
- Receivables within one year +€45,776
up €45,776 (+441%), from €10,389 to €56,165
of which Other amounts receivable: +€43,609
- Cash -€11,856
down €11,856 (-11.7%), from €101,159 to €89,303
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€45,776)
- Other debts +€75,000
new in 2025: €75,000
- Reserves -€27,819
down €27,819 (-23.0%), from €120,790 to €92,971
- Tax, wage and social debts -€10,961
down €10,961 (-37.1%), from €29,572 to €18,611
- Trade debts -€2,300
down €2,300 (-72.2%), from €3,186 to €887
- Gross operating margin -€2,241
down €2,241 (-3.6%), from €61,693 to €59,452
- Financial income +€1,279
up €1,279 (+648%), from €197 to €1,476
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,548 | €190,468 | +€33,920 | +21.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €156,548 | €190,468 | +€33,920 | +21.7% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,389 | €56,165 | +€45,776 | +441% |
| Trade receivables | 40 | €5,431 | €7,598 | +€2,167 | +39.9% |
| Other amounts receivable | 41 | €4,958 | €48,567 | +€43,609 | +880% |
| Cash at bank and in hand | 54/58 | €101,159 | €89,303 | -€11,856 | -11.7% |
| Total equity and liabilities | 10/49 | €156,548 | €190,468 | +€33,920 | +21.7% |
| Equity | 10/15 | €123,790 | €95,971 | -€27,819 | -22.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €120,790 | €92,971 | -€27,819 | -23.0% |
| Distributable reserves | 133 | €120,790 | €92,971 | -€27,819 | -23.0% |
| Amounts payable | 17/49 | €32,758 | €94,498 | +€61,739 | +188% |
| Amounts payable within one year | 42/48 | €32,758 | €94,498 | +€61,739 | +188% |
| Trade debts | 44 | €3,186 | €887 | -€2,300 | -72.2% |
| Suppliers | 440/4 | €3,186 | €887 | -€2,300 | -72.2% |
| Taxes, remuneration and social security | 45 | €29,572 | €18,611 | -€10,961 | -37.1% |
| Taxes | 450/3 | €29,572 | €18,611 | -€10,961 | -37.1% |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €61,693 | €59,452 | -€2,241 | -3.6% |
| Operating profit (loss) | 9901 | €61,306 | €59,052 | -€2,254 | -3.7% |
| Financial income | 75/76B | €197 | €1,476 | +€1,279 | +648% |
| Recurring financial income | 75 | €197 | €1,476 | +€1,279 | +648% |
| Financial charges | 65/66B | €223 | €329 | +€106 | +47.4% |
| Recurring financial charges | 65 | €223 | €329 | +€106 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €61,280 | €60,200 | -€1,080 | -1.8% |
| Income taxes | 67/77 | €12,516 | €13,019 | +€504 | +4.0% |
| Profit (loss) for the period | 9904 | €48,765 | €47,181 | -€1,584 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,765 | €47,181 | -€1,584 | -3.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.