ABLB 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.
ABLB CONSULTING
Largest movements
- Cash +€82,106
up €82,106 (+357%), from €22,974 to €105,080
mainly Net result for the year (+€122,056) and Other debts (+€52,547)
- Receivables within one year -€32,243
down €32,243 (-60.3%), from €53,466 to €21,222
of which Other amounts receivable: -€24,481
- Current investments +€2,974
up €2,974 (+12.7%), from €23,445 to €26,419
- Other debts +€52,547
up €52,547 (+71.6%), from €73,433 to €125,980
- Gross operating margin +€47,434
up €47,434 (+42.3%), from €112,253 to €159,687
- Financial charges -€19,502
down €19,502, from €17,156 to -€2,346
- Taxes +€11,241
up €11,241 (+48.4%), from €23,240 to €34,481
- Other operating charges +€2,970
up €2,970 (+250%), from €1,189 to €4,159
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 | €106,633 | €158,816 | +€52,183 | +48.9% |
| Fixed assets | 21/28 | €3,172 | €2,957 | -€216 | -6.8% |
| Tangible fixed assets | 22/27 | €3,172 | €2,957 | -€216 | -6.8% |
| Furniture and vehicles | 24 | €0 | €844 | +€844 | |
| Other tangible fixed assets | 26 | €3,172 | €2,113 | -€1,059 | -33.4% |
| Current assets | 29/58 | €103,460 | €155,859 | +€52,399 | +50.6% |
| Amounts receivable within one year | 40/41 | €53,466 | €21,222 | -€32,243 | -60.3% |
| Trade receivables | 40 | €26,705 | €18,943 | -€7,762 | -29.1% |
| Other amounts receivable | 41 | €26,760 | €2,279 | -€24,481 | -91.5% |
| Current investments | 50/53 | €23,445 | €26,419 | +€2,974 | +12.7% |
| Cash at bank and in hand | 54/58 | €22,974 | €105,080 | +€82,106 | +357% |
| Deferred charges and accrued income | 490/1 | €3,576 | €3,138 | -€438 | -12.2% |
| Total equity and liabilities | 10/49 | €106,633 | €158,816 | +€52,183 | +48.9% |
| Equity | 10/15 | €18,668 | €18,625 | -€44 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68 | €25 | -€44 | -63.8% |
| Amounts payable | 17/49 | €87,964 | €140,191 | +€52,227 | +59.4% |
| Amounts payable within one year | 42/48 | €87,964 | €140,191 | +€52,227 | +59.4% |
| Financial debts | 43 | €0 | €400 | +€400 | |
| Credit institutions | 430/8 | €0 | €400 | +€400 | |
| Trade debts | 44 | €1,928 | €2,702 | +€774 | +40.2% |
| Suppliers | 440/4 | €1,928 | €2,702 | +€774 | +40.2% |
| Taxes, remuneration and social security | 45 | €12,604 | €11,110 | -€1,494 | -11.9% |
| Taxes | 450/3 | €12,604 | €11,110 | -€1,494 | -11.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €73,433 | €125,980 | +€52,547 | +71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,059 | €1,337 | +€277 | +26.2% |
| Other operating charges | 640/8 | €1,189 | €4,159 | +€2,970 | +250% |
| Gross operating margin | 9900 | €112,253 | €159,687 | +€47,434 | +42.3% |
| Operating profit (loss) | 9901 | €110,004 | €154,191 | +€44,187 | +40.2% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100% |
| Financial charges | 65/66B | €17,156 | -€2,346 | -€19,502 | |
| Recurring financial charges | 65 | €17,156 | -€2,346 | -€19,502 | |
| Profit (loss) for the period before taxes | 9903 | €92,869 | €156,537 | +€63,669 | +68.6% |
| Income taxes | 67/77 | €23,240 | €34,481 | +€11,241 | +48.4% |
| Profit (loss) for the period | 9904 | €69,629 | €122,056 | +€52,427 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,629 | €122,056 | +€52,427 | +75.3% |
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 19 October 2026 via checked.be.