ABL CONSULT: what changed
Two fiscal 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.
ABL CONSULT
Largest movements
- Cash +€5,376
up €5,376 (+88.0%), from €6,111 to €11,488
mainly Net result for the year (+€4,191) and Trade debts (+€1,451)
- Profit (loss) carried forward +€4,191
up €4,191 (+93.0%), from -€4,508 to -€317
- Trade debts +€1,451
up €1,451 (+23.7%), from €6,128 to €7,579
- Tax, wage and social debts -€266
down €266 (-17.8%), from €1,492 to €1,226
- Gross operating margin +€7,601
up €7,601, from -€2,964 to €4,636
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.
Cash bridge derived
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 | €6,111 | €11,488 | +€5,376 | +88.0% |
| Current assets | 29/58 | €6,111 | €11,488 | +€5,376 | +88.0% |
| Cash at bank and in hand | 54/58 | €6,111 | €11,488 | +€5,376 | +88.0% |
| Total equity and liabilities | 10/49 | €6,111 | €11,488 | +€5,376 | +88.0% |
| Equity | 10/15 | -€1,508 | €2,683 | +€4,191 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,508 | -€317 | +€4,191 | +93.0% |
| Amounts payable | 17/49 | €7,620 | €8,805 | +€1,185 | +15.6% |
| Amounts payable within one year | 42/48 | €7,620 | €8,805 | +€1,185 | +15.6% |
| Trade debts | 44 | €6,128 | €7,579 | +€1,451 | +23.7% |
| Suppliers | 440/4 | €6,128 | €7,579 | +€1,451 | +23.7% |
| Taxes, remuneration and social security | 45 | €1,492 | €1,226 | -€266 | -17.8% |
| Taxes | 450/3 | €1,492 | €1,226 | -€266 | -17.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,964 | €4,636 | +€7,601 | |
| Operating profit (loss) | 9901 | -€3,352 | €4,236 | +€7,588 | |
| Financial charges | 65/66B | €51 | €45 | -€6 | -12.2% |
| Recurring financial charges | 65 | €51 | €45 | -€6 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,403 | €4,191 | +€7,594 | |
| Profit (loss) for the period | 9904 | -€3,403 | €4,191 | +€7,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,403 | €4,191 | +€7,594 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.