ABMA 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.
ABMA Consulting
Largest movements
- Cash +€489,172
up €489,172 (+709%), from €68,975 to €558,147
mainly Net result for the year (+€468,310) and Tax, wage and social debts (+€134,697)
- Tangible fixed assets +€107,152
up €107,152 (+3,082%), from €3,477 to €110,629
of which Furniture and vehicles: +€93,331
- Profit (loss) carried forward +€468,310
up €468,310 (+591%), from €79,199 to €547,509
- Tax, wage and social debts +€134,697
up €134,697 (+402%), from €33,489 to €168,186
of which Taxes: +€128,183
- Gross operating margin +€632,192
up €632,192 (+537%), from €117,623 to €749,815
- Taxes +€132,816
up €132,816 (+612%), from €21,707 to €154,522
- Staff costs +€73,537
up €73,537 (+500%), from €14,702 to €88,240
- Depreciation +€9,844
up €9,844 (+583%), from €1,687 to €11,531
- Other operating charges +€8,085
new in 2025: €8,085
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 | €125,648 | €724,500 | +€598,852 | +477% |
| Formation expenses | 20 | €363 | - | -€363 | |
| Fixed assets | 21/28 | €3,477 | €110,629 | +€107,152 | +3,082% |
| Tangible fixed assets | 22/27 | €3,477 | €110,629 | +€107,152 | +3,082% |
| Furniture and vehicles | 24 | €3,477 | €96,808 | +€93,331 | +2,684% |
| Other tangible fixed assets | 26 | - | €13,822 | +€13,822 | |
| Current assets | 29/58 | €121,808 | €613,870 | +€492,063 | +404% |
| Amounts receivable within one year | 40/41 | €52,832 | €54,469 | +€1,637 | +3.1% |
| Trade receivables | 40 | €48,832 | €5,033 | -€43,799 | -89.7% |
| Other amounts receivable | 41 | €4,000 | €49,436 | +€45,436 | +1,136% |
| Cash at bank and in hand | 54/58 | €68,975 | €558,147 | +€489,172 | +709% |
| Deferred charges and accrued income | 490/1 | - | €1,253 | +€1,253 | |
| Total equity and liabilities | 10/49 | €125,648 | €724,500 | +€598,852 | +477% |
| Equity | 10/15 | €82,199 | €550,509 | +€468,310 | +570% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,199 | €547,509 | +€468,310 | +591% |
| Amounts payable | 17/49 | €43,449 | €173,990 | +€130,541 | +300% |
| Amounts payable within one year | 42/48 | €43,449 | €173,990 | +€130,542 | +300% |
| Trade debts | 44 | €9,889 | €5,777 | -€4,112 | -41.6% |
| Suppliers | 440/4 | €9,889 | €5,777 | -€4,112 | -41.6% |
| Taxes, remuneration and social security | 45 | €33,489 | €168,186 | +€134,697 | +402% |
| Taxes | 450/3 | €29,521 | €157,705 | +€128,183 | +434% |
| Remuneration and social security | 454/9 | €3,968 | €10,481 | +€6,513 | +164% |
| Other amounts payable | 47/48 | €71 | €28 | -€43 | -60.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €14,702 | €88,240 | +€73,537 | +500% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,687 | €11,531 | +€9,844 | +583% |
| Other operating charges | 640/8 | - | €8,085 | +€8,085 | |
| Non-recurring operating charges | 66A | - | €18,000 | +€18,000 | |
| Gross operating margin | 9900 | €117,623 | €749,815 | +€632,192 | +537% |
| Operating profit (loss) | 9901 | €101,234 | €623,959 | +€522,726 | +516% |
| Financial income | 75/76B | €0 | €1,450 | +€1,450 | +1,449,750% |
| Recurring financial income | 75 | €0 | €1,450 | +€1,450 | +1,449,750% |
| Financial charges | 65/66B | €328 | €2,576 | +€2,248 | +685% |
| Recurring financial charges | 65 | €328 | €2,576 | +€2,248 | +685% |
| Profit (loss) for the period before taxes | 9903 | €100,905 | €622,833 | +€521,927 | +517% |
| Income taxes | 67/77 | €21,707 | €154,522 | +€132,816 | +612% |
| Profit (loss) for the period | 9904 | €79,199 | €468,310 | +€389,112 | +491% |
| Profit (loss) for the period to be appropriated | 9905 | €79,199 | €468,310 | +€389,112 | +491% |
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.