ABO Consulting Services: 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.
ABO Consulting Services
Largest movements
- Receivables within one year +€9,947
up €9,947 (+49.9%), from €19,945 to €29,892
of which Trade receivables: +€12,995
- Cash -€7,449
down €7,449 (-5.1%), from €146,315 to €138,866
mainly Contributions, distributions and other (-€78,146) and Investment in fixed assets (net) (-€12,878)
- Tax, wage and social debts +€5,683
up €5,683 (+71.5%), from €7,951 to €13,634
- Profit (loss) carried forward -€5,396
no longer reported in 2025 (was €5,396)
- Accrued charges and deferred income -€4,087
no longer reported in 2025 (was €4,087)
- Other debts +€3,397
up €3,397 (+4.5%), from €74,750 to €78,147
- Turnover +€175,519
new in 2025: €175,519
- Purchases and services +€67,726
new in 2025: €67,726
- Gross operating margin +€44,252
up €44,252 (+69.6%), from €63,541 to €107,793
- Taxes +€7,520
up €7,520 (+67.5%), from €11,141 to €18,661
- Depreciation +€3,033
up €3,033 (+28.6%), from €10,596 to €13,629
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.
Cash bridge derived
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 | €213,454 | €214,293 | +€839 | +0.4% |
| Fixed assets | 21/28 | €46,038 | €45,287 | -€751 | -1.6% |
| Tangible fixed assets | 22/27 | €46,038 | €45,287 | -€751 | -1.6% |
| Furniture and vehicles | 24 | €46,038 | €45,287 | -€751 | -1.6% |
| Current assets | 29/58 | €167,416 | €169,006 | +€1,590 | +0.9% |
| Amounts receivable within one year | 40/41 | €19,945 | €29,892 | +€9,947 | +49.9% |
| Trade receivables | 40 | €14,995 | €27,990 | +€12,995 | +86.7% |
| Other amounts receivable | 41 | €4,950 | €1,902 | -€3,048 | -61.6% |
| Cash at bank and in hand | 54/58 | €146,315 | €138,866 | -€7,449 | -5.1% |
| Deferred charges and accrued income | 490/1 | €1,156 | €248 | -€908 | -78.5% |
| Total equity and liabilities | 10/49 | €213,454 | €214,293 | +€839 | +0.4% |
| Equity | 10/15 | €126,666 | €121,270 | -€5,396 | -4.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €118,770 | €118,770 | = | 0.0% |
| Distributable reserves | 133 | €118,770 | €118,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,396 | - | -€5,396 | |
| Amounts payable | 17/49 | €86,788 | €93,023 | +€6,235 | +7.2% |
| Amounts payable within one year | 42/48 | €82,701 | €93,023 | +€10,322 | +12.5% |
| Trade debts | 44 | - | €1,242 | +€1,242 | |
| Suppliers | 440/4 | - | €1,242 | +€1,242 | |
| Taxes, remuneration and social security | 45 | €7,951 | €13,634 | +€5,683 | +71.5% |
| Taxes | 450/3 | €7,951 | €13,634 | +€5,683 | +71.5% |
| Other amounts payable | 47/48 | €74,750 | €78,147 | +€3,397 | +4.5% |
| Accrued charges and deferred income | 492/3 | €4,087 | - | -€4,087 | |
| Turnover | 70 | - | €175,519 | +€175,519 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €67,726 | +€67,726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,596 | €13,629 | +€3,033 | +28.6% |
| Other operating charges | 640/8 | €533 | €2,564 | +€2,031 | +381.1% |
| Gross operating margin | 9900 | €63,541 | €107,793 | +€44,252 | +69.6% |
| Operating profit (loss) | 9901 | €52,412 | €91,600 | +€39,188 | +74.8% |
| Financial charges | 65/66B | €153 | €189 | +€36 | +23.5% |
| Recurring financial charges | 65 | €153 | €189 | +€36 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €52,259 | €91,411 | +€39,152 | +74.9% |
| Income taxes | 67/77 | €11,141 | €18,661 | +€7,520 | +67.5% |
| Profit (loss) for the period | 9904 | €41,118 | €72,750 | +€31,632 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,118 | €72,750 | +€31,632 | +76.9% |
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 12 October 2026 via checked.be.