ABG 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.
ABG CONSULTING
Largest movements
- Tangible fixed assets -€60,228
down €60,228 (-63.0%), from €95,659 to €35,432
of which Furniture and vehicles: -€33,777
- Cash +€40,657
up €40,657 (+14.3%), from €284,199 to €324,855
mainly Net result for the year (+€161,820) and Investment in fixed assets (net) (+€42,048)
- Deferred charges and accrued income -€21,519
down €21,519 (-59.9%), from €35,917 to €14,398
- Receivables within one year +€9,652
up €9,652 (+4.3%), from €223,654 to €233,305
of which Other amounts receivable: +€13,993
- Profit (loss) carried forward +€161,820
up €161,820 (+123%), from €131,777 to €293,597
- Other debts -€141,394
down €141,394 (-98.8%), from €143,088 to €1,694
- Debts after one year -€25,368
down €25,368 (-100%), from €25,368 to €0
- Trade debts -€25,190
down €25,190 (-30.9%), from €81,557 to €56,368
- Current portion of long-term debt -€19,052
down €19,052 (-100%), from €19,052 to €0
- Depreciation -€25,695
down €25,695 (-58.6%), from €43,875 to €18,180
- Gross operating margin -€15,637
down €15,637 (-2.0%), from €772,473 to €756,836
- Staff costs +€15,216
up €15,216 (+3.2%), from €472,719 to €487,935
- Other operating charges +€12,884
up €12,884 (+180%), from €7,157 to €20,041
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 | €639,929 | €608,491 | -€31,438 | -4.9% |
| Fixed assets | 21/28 | €96,159 | €35,932 | -€60,228 | -62.6% |
| Tangible fixed assets | 22/27 | €95,659 | €35,432 | -€60,228 | -63.0% |
| Plant, machinery and equipment | 23 | €10,266 | €9,428 | -€838 | -8.2% |
| Furniture and vehicles | 24 | €48,669 | €14,892 | -€33,777 | -69.4% |
| Leasing and similar rights | 25 | €36,725 | €11,111 | -€25,613 | -69.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €543,770 | €572,559 | +€28,789 | +5.3% |
| Amounts receivable within one year | 40/41 | €223,654 | €233,305 | +€9,652 | +4.3% |
| Trade receivables | 40 | €220,349 | €216,008 | -€4,342 | -2.0% |
| Other amounts receivable | 41 | €3,304 | €17,298 | +€13,993 | +423% |
| Cash at bank and in hand | 54/58 | €284,199 | €324,855 | +€40,657 | +14.3% |
| Deferred charges and accrued income | 490/1 | €35,917 | €14,398 | -€21,519 | -59.9% |
| Total equity and liabilities | 10/49 | €639,929 | €608,491 | -€31,438 | -4.9% |
| Equity | 10/15 | €277,507 | €439,326 | +€161,820 | +58.3% |
| Contributions | 10/11 | €42,142 | €42,142 | = | 0.0% |
| Reserves | 13 | €103,588 | €103,588 | = | 0.0% |
| Distributable reserves | 133 | €103,588 | €103,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,777 | €293,597 | +€161,820 | +123% |
| Amounts payable | 17/49 | €362,422 | €169,164 | -€193,258 | -53.3% |
| Amounts payable after more than one year | 17 | €25,368 | €0 | -€25,368 | -100% |
| Financial debts | 170/4 | €25,368 | €0 | -€25,368 | -100% |
| Amounts payable within one year | 42/48 | €336,848 | €166,328 | -€170,520 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €19,052 | €0 | -€19,052 | -100% |
| Trade debts | 44 | €81,557 | €56,368 | -€25,190 | -30.9% |
| Suppliers | 440/4 | €81,557 | €56,368 | -€25,190 | -30.9% |
| Taxes, remuneration and social security | 45 | €93,150 | €108,266 | +€15,117 | +16.2% |
| Taxes | 450/3 | €42,454 | €56,122 | +€13,668 | +32.2% |
| Remuneration and social security | 454/9 | €50,696 | €52,144 | +€1,448 | +2.9% |
| Other amounts payable | 47/48 | €143,088 | €1,694 | -€141,394 | -98.8% |
| Accrued charges and deferred income | 492/3 | €207 | €2,836 | +€2,630 | +1,271% |
| Remuneration, social security and pensions | 62 | €472,719 | €487,935 | +€15,216 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,875 | €18,180 | -€25,695 | -58.6% |
| Other operating charges | 640/8 | €7,157 | €20,041 | +€12,884 | +180% |
| Non-recurring operating charges | 66A | €2,939 | €0 | -€2,939 | -100% |
| Gross operating margin | 9900 | €772,473 | €756,836 | -€15,637 | -2.0% |
| Operating profit (loss) | 9901 | €245,783 | €230,680 | -€15,103 | -6.1% |
| Financial income | 75/76B | €73 | €74 | +€0 | +0.4% |
| Recurring financial income | 75 | €73 | €74 | +€0 | +0.4% |
| Financial charges | 65/66B | €3,400 | €2,470 | -€931 | -27.4% |
| Recurring financial charges | 65 | €3,400 | €2,470 | -€931 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €242,456 | €228,284 | -€14,172 | -5.8% |
| Income taxes | 67/77 | €70,374 | €66,465 | -€3,909 | -5.6% |
| Profit (loss) for the period | 9904 | €172,082 | €161,820 | -€10,262 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €172,082 | €161,820 | -€10,262 | -6.0% |
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 23 October 2026 via checked.be.