ABH 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.
ABH CONSULTING
Largest movements
- Cash +€21,900
up €21,900 (+151%), from €14,467 to €36,366
mainly Net result for the year (+€31,860) and Other debts (+€8,527)
- Receivables within one year -€5,204
down €5,204 (-29.3%), from €17,768 to €12,565
of which Other amounts receivable: -€5,896
- Contributions +€18,600
new in 2025: €18,600
- Profit (loss) carried forward -€10,140
down €10,140 (-31.5%), from €32,235 to €22,095
- Other debts +€8,527
new in 2025: €8,527
- Financial charges -€25,457
down €25,457 (-99.7%), from €25,532 to €75
- Provisions +€22,237
no longer reported in 2025 (was -€22,237)
- Gross operating margin +€9,834
up €9,834 (+28.6%), from €34,441 to €44,275
- Taxes +€9,451
up €9,451 (+379%), from €2,493 to €11,944
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 | €32,235 | €49,265 | +€17,030 | +52.8% |
| Current assets | 29/58 | €32,235 | €49,265 | +€17,030 | +52.8% |
| Amounts receivable within one year | 40/41 | €17,768 | €12,565 | -€5,204 | -29.3% |
| Trade receivables | 40 | €8,817 | €9,508 | +€692 | +7.8% |
| Other amounts receivable | 41 | €8,952 | €3,056 | -€5,896 | -65.9% |
| Cash at bank and in hand | 54/58 | €14,467 | €36,366 | +€21,900 | +151% |
| Deferred charges and accrued income | 490/1 | - | €334 | +€334 | |
| Total equity and liabilities | 10/49 | €32,235 | €49,265 | +€17,030 | +52.8% |
| Equity | 10/15 | €32,235 | €40,695 | +€8,460 | +26.2% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | €32,235 | €22,095 | -€10,140 | -31.5% |
| Amounts payable | 17/49 | - | €8,570 | +€8,570 | |
| Amounts payable within one year | 42/48 | - | €8,570 | +€8,570 | |
| Trade debts | 44 | - | €43 | +€43 | |
| Suppliers | 440/4 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | - | €8,527 | +€8,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | - | -€268 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€22,237 | - | +€22,237 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €34,441 | €44,275 | +€9,834 | +28.6% |
| Operating profit (loss) | 9901 | €56,023 | €43,875 | -€12,148 | -21.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €25,532 | €75 | -€25,457 | -99.7% |
| Recurring financial charges | 65 | €25,532 | €75 | -€25,457 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €30,491 | €43,803 | +€13,312 | +43.7% |
| Income taxes | 67/77 | €2,493 | €11,944 | +€9,451 | +379% |
| Profit (loss) for the period | 9904 | €27,998 | €31,860 | +€3,861 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,998 | €31,860 | +€3,861 | +13.8% |
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 20 October 2026 via checked.be.