Abitee 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.
Abitee Consulting
Largest movements
- Receivables after one year +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Cash +€13,110
up €13,110 (+1,311%), from €1,000 to €14,111
mainly Trade debts (+€34,161) and Net result for the year (+€9,708)
- Tangible fixed assets +€8,558
up €8,558 (+42.2%), from €20,295 to €28,853
of which Land and buildings: +€14,146
- Deferred charges and accrued income -€2,682
down €2,682 (-25.0%), from €10,726 to €8,045
- Receivables within one year +€2,419
up €2,419 (+3.7%), from €64,584 to €67,003
of which Trade receivables: +€2,917
- Trade debts +€34,161
up €34,161 (+41.2%), from €82,853 to €117,014
- Reserves +€9,708
up €9,708 (+36.2%), from €26,838 to €36,547
- Tax, wage and social debts +€4,187
up €4,187 (+80.3%), from €5,213 to €9,401
- Gross operating margin +€12,139
up €12,139 (+89.6%), from €13,553 to €25,692
- Taxes +€2,689
up €2,689 (+143%), from €1,880 to €4,569
- Depreciation +€2,313
up €2,313 (+42.8%), from €5,405 to €7,718
- Financial charges -€1,824
down €1,824 (-30.2%), from €6,035 to €4,210
- Other operating charges -€383
down €383 (-34.9%), from €1,096 to €713
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 | €123,106 | €169,512 | +€46,406 | +37.7% |
| Fixed assets | 21/28 | €21,795 | €30,353 | +€8,558 | +39.3% |
| Tangible fixed assets | 22/27 | €20,295 | €28,853 | +€8,558 | +42.2% |
| Land and buildings | 22 | - | €14,146 | +€14,146 | |
| Plant, machinery and equipment | 23 | €8,793 | €6,062 | -€2,731 | -31.1% |
| Furniture and vehicles | 24 | €11,502 | €8,646 | -€2,857 | -24.8% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €101,310 | €139,158 | +€37,848 | +37.4% |
| Amounts receivable after more than one year | 29 | €25,000 | €50,000 | +€25,000 | +100% |
| Other amounts receivable | 291 | €25,000 | €50,000 | +€25,000 | +100% |
| Amounts receivable within one year | 40/41 | €64,584 | €67,003 | +€2,419 | +3.7% |
| Trade receivables | 40 | €64,086 | €67,003 | +€2,917 | +4.6% |
| Other amounts receivable | 41 | €498 | €0 | -€498 | -100% |
| Cash at bank and in hand | 54/58 | €1,000 | €14,111 | +€13,110 | +1,311% |
| Deferred charges and accrued income | 490/1 | €10,726 | €8,045 | -€2,682 | -25.0% |
| Total equity and liabilities | 10/49 | €123,106 | €169,512 | +€46,406 | +37.7% |
| Equity | 10/15 | €29,338 | €39,047 | +€9,708 | +33.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,838 | €36,547 | +€9,708 | +36.2% |
| Distributable reserves | 133 | €26,838 | €36,547 | +€9,708 | +36.2% |
| Amounts payable | 17/49 | €93,767 | €130,465 | +€36,698 | +39.1% |
| Amounts payable within one year | 42/48 | €93,767 | €130,465 | +€36,698 | +39.1% |
| Trade debts | 44 | €82,853 | €117,014 | +€34,161 | +41.2% |
| Suppliers | 440/4 | €82,853 | €117,014 | +€34,161 | +41.2% |
| Advances received on contracts in progress | 46 | €338 | €0 | -€338 | -100% |
| Taxes, remuneration and social security | 45 | €5,213 | €9,401 | +€4,187 | +80.3% |
| Taxes | 450/3 | €5,213 | €9,401 | +€4,187 | +80.3% |
| Other amounts payable | 47/48 | €5,364 | €4,050 | -€1,313 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,405 | €7,718 | +€2,313 | +42.8% |
| Other operating charges | 640/8 | €1,096 | €713 | -€383 | -34.9% |
| Gross operating margin | 9900 | €13,553 | €25,692 | +€12,139 | +89.6% |
| Operating profit (loss) | 9901 | €7,052 | €17,261 | +€10,209 | +145% |
| Financial income | 75/76B | €1,250 | €1,227 | -€23 | -1.8% |
| Recurring financial income | 75 | €1,250 | €1,227 | -€23 | -1.8% |
| Financial charges | 65/66B | €6,035 | €4,210 | -€1,824 | -30.2% |
| Recurring financial charges | 65 | €6,035 | €4,210 | -€1,824 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €2,266 | €14,277 | +€12,011 | +530% |
| Income taxes | 67/77 | €1,880 | €4,569 | +€2,689 | +143% |
| Profit (loss) for the period | 9904 | €387 | €9,708 | +€9,322 | +2,410% |
| Profit (loss) for the period to be appropriated | 9905 | €387 | €9,708 | +€9,322 | +2,410% |
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 15 October 2026 via checked.be.