ABNT 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.
ABNT CONSULTING
Largest movements
- Cash +€88,762
up €88,762 (+427%), from €20,778 to €109,540
mainly Net result for the year (+€223,941) and Other debts (+€41,000)
- Receivables within one year -€30,865
down €30,865 (-19.6%), from €157,648 to €126,783
of which Other amounts receivable: -€59,425
- Deferred charges and accrued income +€5,025
up €5,025 (+100%), from €5,010 to €10,036
- Tangible fixed assets -€4,127
down €4,127 (-9.2%), from €45,092 to €40,965
of which Other tangible fixed assets: -€4,961
- Other debts +€41,000
up €41,000 (+22.9%), from €179,000 to €220,000
- Trade debts +€7,003
up €7,003 (+20.0%), from €34,945 to €41,948
- Tax, wage and social debts +€6,850
up €6,850 (+138%), from €4,973 to €11,823
of which Taxes: +€9,814
- Reserves +€3,941
up €3,941 (+1,244%), from €317 to €4,258
- Gross operating margin +€64,196
up €64,196 (+27.2%), from €235,918 to €300,114
- Taxes +€16,819
up €16,819 (+30.6%), from €55,004 to €71,823
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 | €229,234 | €288,029 | +€58,795 | +25.6% |
| Fixed assets | 21/28 | €45,797 | €41,670 | -€4,127 | -9.0% |
| Tangible fixed assets | 22/27 | €45,092 | €40,965 | -€4,127 | -9.2% |
| Furniture and vehicles | 24 | €1,149 | €1,983 | +€834 | +72.5% |
| Other tangible fixed assets | 26 | €43,943 | €38,982 | -€4,961 | -11.3% |
| Financial fixed assets | 28 | €705 | €705 | = | 0.0% |
| Current assets | 29/58 | €183,437 | €246,359 | +€62,922 | +34.3% |
| Amounts receivable within one year | 40/41 | €157,648 | €126,783 | -€30,865 | -19.6% |
| Trade receivables | 40 | €45,575 | €74,135 | +€28,560 | +62.7% |
| Other amounts receivable | 41 | €112,073 | €52,648 | -€59,425 | -53.0% |
| Cash at bank and in hand | 54/58 | €20,778 | €109,540 | +€88,762 | +427% |
| Deferred charges and accrued income | 490/1 | €5,010 | €10,036 | +€5,025 | +100% |
| Total equity and liabilities | 10/49 | €229,234 | €288,029 | +€58,795 | +25.6% |
| Equity | 10/15 | €10,317 | €14,258 | +€3,941 | +38.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €317 | €4,258 | +€3,941 | +1,244% |
| Distributable reserves | 133 | €317 | €4,258 | +€3,941 | +1,244% |
| Amounts payable | 17/49 | €218,917 | €273,771 | +€54,854 | +25.1% |
| Amounts payable within one year | 42/48 | €218,917 | €273,771 | +€54,854 | +25.1% |
| Trade debts | 44 | €34,945 | €41,948 | +€7,003 | +20.0% |
| Suppliers | 440/4 | €34,945 | €41,948 | +€7,003 | +20.0% |
| Taxes, remuneration and social security | 45 | €4,973 | €11,823 | +€6,850 | +138% |
| Taxes | 450/3 | €2,009 | €11,823 | +€9,814 | +488% |
| Remuneration and social security | 454/9 | €2,963 | - | -€2,963 | |
| Other amounts payable | 47/48 | €179,000 | €220,000 | +€41,000 | +22.9% |
| Non-recurring operating income | 76A | - | €13,179 | +€13,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,391 | €6,560 | +€2,169 | +49.4% |
| Other operating charges | 640/8 | €1,472 | €1,074 | -€398 | -27.0% |
| Gross operating margin | 9900 | €235,918 | €300,114 | +€64,196 | +27.2% |
| Operating profit (loss) | 9901 | €230,055 | €292,480 | +€62,425 | +27.1% |
| Financial income | 75/76B | €4,800 | €4,326 | -€474 | -9.9% |
| Recurring financial income | 75 | €4,800 | €4,326 | -€474 | -9.9% |
| Financial charges | 65/66B | €685 | €1,042 | +€357 | +52.0% |
| Recurring financial charges | 65 | €685 | €1,042 | +€357 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €234,170 | €295,764 | +€61,594 | +26.3% |
| Income taxes | 67/77 | €55,004 | €71,823 | +€16,819 | +30.6% |
| Profit (loss) for the period | 9904 | €179,166 | €223,941 | +€44,775 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €179,166 | €223,941 | +€44,775 | +25.0% |
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.