ABN² 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.
ABN² Consulting
Largest movements
- Cash -€27,979
down €27,979 (-64.3%), from €43,540 to €15,561
mainly Contributions, distributions and other (-€212,000) and Tax, wage and social debts (-€13,336)
- Tangible fixed assets +€5,094
up €5,094 (+67.8%), from €7,516 to €12,610
of which Furniture and vehicles: +€4,562
- Receivables within one year +€1,694
up €1,694 (+7.1%), from €23,994 to €25,688
of which Trade receivables: +€2,056
- Reserves -€128,530
down €128,530 (-91.5%), from €140,487 to €11,957
- Other debts +€121,956
new in 2025: €121,956
- Tax, wage and social debts -€13,336
down €13,336 (-77.4%), from €17,226 to €3,890
of which Taxes: -€13,336
- Gross operating margin +€20,123
up €20,123 (+20.3%), from €99,335 to €119,458
- Taxes +€3,855
up €3,855 (+15.2%), from €25,388 to €29,243
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 | €166,791 | €145,415 | -€21,376 | -12.8% |
| Fixed assets | 21/28 | €97,516 | €102,610 | +€5,094 | +5.2% |
| Tangible fixed assets | 22/27 | €7,516 | €12,610 | +€5,094 | +67.8% |
| Land and buildings | 22 | €2,528 | €1,660 | -€868 | -34.3% |
| Plant, machinery and equipment | 23 | - | €1,400 | +€1,400 | |
| Furniture and vehicles | 24 | €4,988 | €9,550 | +€4,562 | +91.4% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €69,275 | €42,805 | -€26,470 | -38.2% |
| Amounts receivable within one year | 40/41 | €23,994 | €25,688 | +€1,694 | +7.1% |
| Trade receivables | 40 | €21,875 | €23,931 | +€2,056 | +9.4% |
| Other amounts receivable | 41 | €2,119 | €1,757 | -€362 | -17.1% |
| Cash at bank and in hand | 54/58 | €43,540 | €15,561 | -€27,979 | -64.3% |
| Deferred charges and accrued income | 490/1 | €1,740 | €1,556 | -€185 | -10.6% |
| Total equity and liabilities | 10/49 | €166,791 | €145,415 | -€21,376 | -12.8% |
| Equity | 10/15 | €145,487 | €16,957 | -€128,530 | -88.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €140,487 | €11,957 | -€128,530 | -91.5% |
| Distributable reserves | 133 | €140,487 | €11,957 | -€128,530 | -91.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,303 | €128,458 | +€107,154 | +503% |
| Amounts payable within one year | 42/48 | €21,303 | €128,458 | +€107,154 | +503% |
| Trade debts | 44 | €4,077 | €2,612 | -€1,465 | -35.9% |
| Suppliers | 440/4 | €4,077 | €2,612 | -€1,465 | -35.9% |
| Taxes, remuneration and social security | 45 | €17,226 | €3,890 | -€13,336 | -77.4% |
| Taxes | 450/3 | €17,226 | €3,890 | -€13,336 | -77.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €121,956 | +€121,956 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,560 | €3,125 | +€566 | +22.1% |
| Other operating charges | 640/8 | €395 | €948 | +€553 | +140% |
| Non-recurring operating charges | 66A | €1,031 | €0 | -€1,031 | -100% |
| Gross operating margin | 9900 | €99,335 | €119,458 | +€20,123 | +20.3% |
| Operating profit (loss) | 9901 | €95,350 | €115,385 | +€20,035 | +21.0% |
| Financial income | 75/76B | €155 | €105 | -€49 | -31.8% |
| Recurring financial income | 75 | €155 | €105 | -€49 | -31.8% |
| Financial charges | 65/66B | €3,037 | €2,778 | -€260 | -8.6% |
| Recurring financial charges | 65 | €3,037 | €2,778 | -€260 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €92,467 | €112,713 | +€20,246 | +21.9% |
| Income taxes | 67/77 | €25,388 | €29,243 | +€3,855 | +15.2% |
| Profit (loss) for the period | 9904 | €67,079 | €83,470 | +€16,391 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,079 | €83,470 | +€16,391 | +24.4% |
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.