ABMH 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.
ABMH CONSULTING
Largest movements
- Receivables within one year +€23,737
up €23,737 (+102%), from €23,298 to €47,034
of which Other amounts receivable: +€23,737
- Cash +€6,527
up €6,527 (+51.7%), from €12,616 to €19,143
mainly Net result for the year (+€31,764) and Deferred charges and accrued income (+€2,533)
- Tangible fixed assets +€3,029
new in 2025: €3,029
- Deferred charges and accrued income -€2,533
down €2,533 (-95.4%), from €2,656 to €123
- Profit (loss) carried forward +€31,764
up €31,764 (+99.1%), from €32,054 to €63,818
- Tax, wage and social debts -€1,037
down €1,037 (-17.0%), from €6,090 to €5,053
- Gross operating margin -€2,106
down €2,106 (-4.5%), from €46,874 to €44,769
- Depreciation -€1,827
down €1,827 (-82.0%), from €2,228 to €401
- Financial income +€1,146
up €1,146 (+767%), from €149 to €1,295
- Taxes +€897
up €897 (+9.9%), from €9,100 to €9,997
- Financial charges +€670
up €670 (+26.7%), from €2,514 to €3,184
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 | €38,570 | €69,329 | +€30,759 | +79.7% |
| Fixed assets | 21/28 | - | €3,029 | +€3,029 | |
| Tangible fixed assets | 22/27 | - | €3,029 | +€3,029 | |
| Furniture and vehicles | 24 | - | €3,029 | +€3,029 | |
| Current assets | 29/58 | €38,570 | €66,300 | +€27,731 | +71.9% |
| Amounts receivable within one year | 40/41 | €23,298 | €47,034 | +€23,737 | +102% |
| Trade receivables | 40 | €13,976 | €13,976 | = | 0.0% |
| Other amounts receivable | 41 | €9,322 | €33,059 | +€23,737 | +255% |
| Cash at bank and in hand | 54/58 | €12,616 | €19,143 | +€6,527 | +51.7% |
| Deferred charges and accrued income | 490/1 | €2,656 | €123 | -€2,533 | -95.4% |
| Total equity and liabilities | 10/49 | €38,570 | €69,329 | +€30,759 | +79.7% |
| Equity | 10/15 | €32,055 | €63,819 | +€31,764 | +99.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,054 | €63,818 | +€31,764 | +99.1% |
| Amounts payable | 17/49 | €6,515 | €5,511 | -€1,005 | -15.4% |
| Amounts payable within one year | 42/48 | €6,515 | €5,511 | -€1,005 | -15.4% |
| Trade debts | 44 | €425 | €457 | +€33 | +7.7% |
| Suppliers | 440/4 | €425 | €457 | +€33 | +7.7% |
| Taxes, remuneration and social security | 45 | €6,090 | €5,053 | -€1,037 | -17.0% |
| Taxes | 450/3 | €6,090 | €5,053 | -€1,037 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | €401 | -€1,827 | -82.0% |
| Other operating charges | 640/8 | €1,128 | €718 | -€410 | -36.4% |
| Gross operating margin | 9900 | €46,874 | €44,769 | -€2,106 | -4.5% |
| Operating profit (loss) | 9901 | €43,518 | €43,650 | +€132 | +0.3% |
| Financial income | 75/76B | €149 | €1,295 | +€1,146 | +767% |
| Recurring financial income | 75 | €149 | €1,295 | +€1,146 | +767% |
| Financial charges | 65/66B | €2,514 | €3,184 | +€670 | +26.7% |
| Recurring financial charges | 65 | €2,514 | €3,184 | +€670 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €41,154 | €41,761 | +€608 | +1.5% |
| Income taxes | 67/77 | €9,100 | €9,997 | +€897 | +9.9% |
| Profit (loss) for the period | 9904 | €32,054 | €31,764 | -€290 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,054 | €31,764 | -€290 | -0.9% |
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 24 October 2026 via checked.be.