ABI CONSULTING: what changed
ABI CONSULTING
Largest movements
- Receivables within one year +€56,578
up €56,578 (+93.7%), from €60,397 to €116,975
of which Other amounts receivable: +€55,243
- Tangible fixed assets +€23,571
up €23,571 (+155%), from €15,226 to €38,797
of which Furniture and vehicles: +€25,209
- Stocks and contracts -€19,548
no longer reported in 2025 (was €19,548)
- Cash -€4,273
down €4,273 (-15.7%), from €27,286 to €23,013
mainly Receivables within one year (-€56,578) and Tax, wage and social debts (-€34,685)
- Reserves +€65,000
up €65,000 (+17,300%), from €376 to €65,376
of which Tax-exempt reserves: +€65,000
- Tax, wage and social debts -€34,685
down €34,685 (-83.7%), from €41,435 to €6,750
of which Taxes: -€31,904
- Debts after one year +€20,304
up €20,304 (+385%), from €5,272 to €25,575
- Trade debts +€3,777
up €3,777 (+451%), from €837 to €4,614
- Profit (loss) carried forward +€1,932
up €1,932 (+2.7%), from €70,621 to €72,553
- Taxes -€24,064
down €24,064 (-65.9%), from €36,491 to €12,426
- Write-downs +€19,548
new in 2025: €19,548
- Gross operating margin -€17,727
down €17,727 (-10.1%), from €174,656 to €156,930
- Staff costs -€12,048
down €12,048 (-20.1%), from €59,963 to €47,915
- Depreciation -€2,045
down €2,045 (-23.1%), from €8,839 to €6,794
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 | €123,292 | €179,620 | +€56,328 | +45.7% |
| Fixed assets | 21/28 | €15,226 | €38,797 | +€23,571 | +155% |
| Tangible fixed assets | 22/27 | €15,226 | €38,797 | +€23,571 | +155% |
| Furniture and vehicles | 24 | €8,675 | €33,884 | +€25,209 | +291% |
| Other tangible fixed assets | 26 | €6,551 | €4,913 | -€1,638 | -25.0% |
| Current assets | 29/58 | €108,067 | €140,824 | +€32,757 | +30.3% |
| Stocks and contracts in progress | 3 | €19,548 | - | -€19,548 | |
| Stocks | 30/36 | €19,548 | - | -€19,548 | |
| Amounts receivable within one year | 40/41 | €60,397 | €116,975 | +€56,578 | +93.7% |
| Trade receivables | 40 | €5,132 | €6,467 | +€1,335 | +26.0% |
| Other amounts receivable | 41 | €55,265 | €110,508 | +€55,243 | +100.0% |
| Cash at bank and in hand | 54/58 | €27,286 | €23,013 | -€4,273 | -15.7% |
| Deferred charges and accrued income | 490/1 | €836 | €836 | = | 0.0% |
| Total equity and liabilities | 10/49 | €123,292 | €179,620 | +€56,328 | +45.7% |
| Equity | 10/15 | €70,997 | €137,929 | +€66,932 | +94.3% |
| Reserves | 13 | €376 | €65,376 | +€65,000 | +17,300% |
| Non-distributable reserves | 130/1 | €376 | €376 | = | 0.0% |
| Reserves not available under the articles | 1311 | €376 | €376 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €65,000 | +€65,000 | |
| Profit (loss) carried forward | 14 | €70,621 | €72,553 | +€1,932 | +2.7% |
| Amounts payable | 17/49 | €52,295 | €41,692 | -€10,604 | -20.3% |
| Amounts payable after more than one year | 17 | €5,272 | €25,575 | +€20,304 | +385% |
| Financial debts | 170/4 | €5,272 | €25,575 | +€20,304 | +385% |
| Amounts payable within one year | 42/48 | €47,024 | €16,116 | -€30,907 | -65.7% |
| Financial debts | 43 | €4,752 | €4,752 | = | 0.0% |
| Credit institutions | 430/8 | €4,752 | €4,752 | = | 0.0% |
| Trade debts | 44 | €837 | €4,614 | +€3,777 | +451% |
| Suppliers | 440/4 | €837 | €4,614 | +€3,777 | +451% |
| Taxes, remuneration and social security | 45 | €41,435 | €6,750 | -€34,685 | -83.7% |
| Taxes | 450/3 | €38,404 | €6,500 | -€31,904 | -83.1% |
| Remuneration and social security | 454/9 | €3,030 | €250 | -€2,780 | -91.7% |
| Remuneration, social security and pensions | 62 | €59,963 | €47,915 | -€12,048 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,839 | €6,794 | -€2,045 | -23.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,548 | +€19,548 | |
| Other operating charges | 640/8 | €1,287 | €2,516 | +€1,229 | +95.5% |
| Gross operating margin | 9900 | €174,656 | €156,930 | -€17,727 | -10.1% |
| Operating profit (loss) | 9901 | €104,568 | €80,157 | -€24,411 | -23.3% |
| Financial charges | 65/66B | €1,145 | €799 | -€346 | -30.2% |
| Recurring financial charges | 65 | €1,145 | €799 | -€346 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €103,423 | €79,358 | -€24,065 | -23.3% |
| Income taxes | 67/77 | €36,491 | €12,426 | -€24,064 | -65.9% |
| Profit (loss) for the period | 9904 | €66,932 | €66,932 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,932 | €66,932 | -€0 | 0.0% |
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 4 November 2026 via checked.be.