ABITO 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.
ABITO CONSULTING
Largest movements
- Cash -€30,348
down €30,348 (-60.8%), from €49,938 to €19,590
mainly Current investments (-€30,000) and Debts after one year (-€3,314)
- Current investments +€30,000
new in 2025: €30,000
- Tangible fixed assets -€1,814
down €1,814 (-18.7%), from €9,722 to €7,907
of which Other tangible fixed assets: -€1,334
- Receivables within one year +€1,546
up €1,546 (+25.9%), from €5,967 to €7,514
of which Other amounts receivable: +€800
- Reserves +€5,535
up €5,535 (+49.3%), from €11,226 to €16,761
- Debts after one year -€3,314
down €3,314 (-66.3%), from €4,997 to €1,682
- Other debts -€2,197
down €2,197 (-14.1%), from €15,599 to €13,402
- Gross operating margin -€4,308
down €4,308 (-23.7%), from €18,200 to €13,891
- Taxes -€1,019
down €1,019 (-23.8%), from €4,287 to €3,268
- Depreciation -€870
down €870 (-32.4%), from €2,685 to €1,814
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 | €68,550 | €67,825 | -€724 | -1.1% |
| Fixed assets | 21/28 | €11,222 | €9,407 | -€1,814 | -16.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,722 | €7,907 | -€1,814 | -18.7% |
| Plant, machinery and equipment | 23 | €695 | €283 | -€412 | -59.3% |
| Furniture and vehicles | 24 | €69 | €0 | -€69 | -100% |
| Other tangible fixed assets | 26 | €8,958 | €7,624 | -€1,334 | -14.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €57,328 | €58,418 | +€1,090 | +1.9% |
| Amounts receivable within one year | 40/41 | €5,967 | €7,514 | +€1,546 | +25.9% |
| Trade receivables | 40 | €5,967 | €6,714 | +€746 | +12.5% |
| Other amounts receivable | 41 | €0 | €800 | +€800 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €49,938 | €19,590 | -€30,348 | -60.8% |
| Deferred charges and accrued income | 490/1 | €1,422 | €1,314 | -€108 | -7.6% |
| Total equity and liabilities | 10/49 | €68,550 | €67,825 | -€724 | -1.1% |
| Equity | 10/15 | €36,226 | €41,761 | +€5,535 | +15.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €11,226 | €16,761 | +€5,535 | +49.3% |
| Distributable reserves | 133 | €11,226 | €16,761 | +€5,535 | +49.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €750 | €750 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €750 | €750 | = | 0.0% |
| Other liabilities and charges | 164/5 | €750 | €750 | = | 0.0% |
| Amounts payable | 17/49 | €31,574 | €25,315 | -€6,259 | -19.8% |
| Amounts payable after more than one year | 17 | €4,997 | €1,682 | -€3,314 | -66.3% |
| Financial debts | 170/4 | €4,997 | €1,682 | -€3,314 | -66.3% |
| Amounts payable within one year | 42/48 | €26,050 | €23,293 | -€2,757 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €3,249 | €3,314 | +€65 | +2.0% |
| Trade debts | 44 | €655 | €436 | -€219 | -33.4% |
| Suppliers | 440/4 | €655 | €436 | -€219 | -33.4% |
| Taxes, remuneration and social security | 45 | €6,547 | €6,140 | -€407 | -6.2% |
| Taxes | 450/3 | €6,547 | €6,140 | -€407 | -6.2% |
| Other amounts payable | 47/48 | €15,599 | €13,402 | -€2,197 | -14.1% |
| Accrued charges and deferred income | 492/3 | €527 | €340 | -€188 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,685 | €1,814 | -€870 | -32.4% |
| Other operating charges | 640/8 | €1,392 | €1,442 | +€50 | +3.6% |
| Gross operating margin | 9900 | €18,200 | €13,891 | -€4,308 | -23.7% |
| Operating profit (loss) | 9901 | €14,123 | €10,635 | -€3,488 | -24.7% |
| Financial income | 75/76B | €206 | €228 | +€22 | +10.7% |
| Recurring financial income | 75 | €206 | €228 | +€22 | +10.7% |
| Financial charges | 65/66B | €458 | €359 | -€99 | -21.6% |
| Recurring financial charges | 65 | €458 | €359 | -€99 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €13,870 | €10,503 | -€3,367 | -24.3% |
| Income taxes | 67/77 | €4,287 | €3,268 | -€1,019 | -23.8% |
| Profit (loss) for the period | 9904 | €9,583 | €7,235 | -€2,348 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,583 | €7,235 | -€2,348 | -24.5% |
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 16 October 2026 via checked.be.