ABF 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.
ABF CONSULTING
Largest movements
- Tangible fixed assets +€838
up €838 (+12.4%), from €6,783 to €7,621
of which Furniture and vehicles: +€838
- Cash +€561
up €561 (+9.3%), from €6,025 to €6,586
mainly Trade debts (+€9,047) and Tax, wage and social debts (+€7,208)
- Receivables within one year -€455
down €455 (-2.5%), from €17,885 to €17,430
of which Other amounts receivable: -€4,434
- Profit (loss) carried forward -€15,054
down €15,054 (-379%), from -€3,973 to -€19,027
- Trade debts +€9,047
new in 2025: €9,047
- Tax, wage and social debts +€7,208
up €7,208 (+41.9%), from €17,206 to €24,414
of which Remuneration and social security: +€10,688
- Purchases and services +€29,668
up €29,668 (+52.7%), from €56,300 to €85,968
- Staff costs +€3,109
up €3,109 (+3.5%), from €89,285 to €92,395
- Depreciation +€2,407
new in 2025: €2,407
- Other operating charges +€1,513
up €1,513 (+222%), from €682 to €2,195
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 | €35,193 | €36,137 | +€944 | +2.7% |
| Fixed assets | 21/28 | €11,283 | €12,121 | +€838 | +7.4% |
| Tangible fixed assets | 22/27 | €6,783 | €7,621 | +€838 | +12.4% |
| Land and buildings | 22 | €3,518 | €3,518 | = | 0.0% |
| Plant, machinery and equipment | 23 | €690 | €690 | = | 0.0% |
| Furniture and vehicles | 24 | €2,575 | €3,413 | +€838 | +32.5% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €23,910 | €24,016 | +€106 | +0.4% |
| Amounts receivable within one year | 40/41 | €17,885 | €17,430 | -€455 | -2.5% |
| Trade receivables | 40 | - | €3,980 | +€3,980 | |
| Other amounts receivable | 41 | €17,885 | €13,450 | -€4,434 | -24.8% |
| Cash at bank and in hand | 54/58 | €6,025 | €6,586 | +€561 | +9.3% |
| Total equity and liabilities | 10/49 | €35,193 | €36,137 | +€944 | +2.7% |
| Equity | 10/15 | €16,487 | €1,433 | -€15,054 | -91.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,973 | -€19,027 | -€15,054 | -379% |
| Amounts payable | 17/49 | €18,706 | €34,704 | +€15,998 | +85.5% |
| Amounts payable within one year | 42/48 | €18,706 | €34,704 | +€15,998 | +85.5% |
| Trade debts | 44 | - | €9,047 | +€9,047 | |
| Suppliers | 440/4 | - | €9,047 | +€9,047 | |
| Advances received on contracts in progress | 46 | €1,500 | €1,243 | -€257 | -17.1% |
| Taxes, remuneration and social security | 45 | €17,206 | €24,414 | +€7,208 | +41.9% |
| Taxes | 450/3 | €10,251 | €6,771 | -€3,480 | -33.9% |
| Remuneration and social security | 454/9 | €6,955 | €17,643 | +€10,688 | +154% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,300 | €85,968 | +€29,668 | +52.7% |
| Remuneration, social security and pensions | 62 | €89,285 | €92,395 | +€3,109 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,407 | +€2,407 | |
| Other operating charges | 640/8 | €682 | €2,195 | +€1,513 | +222% |
| Gross operating margin | 9900 | €82,147 | €82,359 | +€212 | +0.3% |
| Operating profit (loss) | 9901 | -€7,820 | -€14,638 | -€6,818 | -87.2% |
| Financial charges | 65/66B | €401 | €415 | +€14 | +3.5% |
| Recurring financial charges | 65 | €401 | €415 | +€14 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,222 | -€15,054 | -€6,832 | -83.1% |
| Profit (loss) for the period | 9904 | -€8,222 | -€15,054 | -€6,832 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,222 | -€15,054 | -€6,832 | -83.1% |
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 19 October 2026 via checked.be.